Social Security Contributions and Benefits Act 1992

1992 CHAPTER 4

An Act to consolidate certain enactments relating to social security contributions and benefits with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.

[13th February 1992]

Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

Modifications etc. (not altering text)

C1 Act modified (E.W.S.) (29.6.1992) by The Social Security (Australia) Order 1992 (S.I. 1992/1312), art. 2, Schs. 1-3 (as read with Social Security (Consequential Provisions) Act 1992 (c. 6), s. 2; as modified (13.4.1995) by S.I. 1995/767, art. 2, Schs. 1-3; as modified (7.10.1996) by S.I. 1996/1928, art. 2, Schs. 1, 2); and as revoked with savings (1.3.2001) by virtue of S.I. 2000/3255, arts. 2(1), 3(1) (subject to art. 2(2))

C2 Act modified (1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), ss. 1, 2, 5-7, Sch. 3, Sch. 4

C3 Act: power to amend conferred (E.W.S.) (1.7.1992) by Social Security Administration Act 1992 (c. 5), ss. 177(5)(a), 178(3)(a), 179(4)(a), 189(11), 192(4); Social Security (Consequential Provisions) Act 1992 (c. 6), ss. 5, 7(2), Sch. 3 paras. 7(1)

C4 Act modified (E.W.S.) (1.7.1992) by Social Security Administration Act 1992 (c. 5), s. 32(10)

C5 Act modified (E.W.S.) (31.8.1992) by The Council Tax Benefit (Transitional) Order 1992 (S.I. 1992/1909), art. 3(1)

C6 Act modified (7.10.1996) by The Social Security (Reciprocal Agreements) Order 1996 (S.I. 1996/1928), arts. 1, 2, Schs. 1, 2 (as amended (1.3.2001) by S.I. 2000/3255, art. 3(2) (with art. 2))

C7 Act modified (E.W.S.) (3.12.1992) by The Social Security (Sweden) Order 1992 (S.I. 1992/3213), art. 2

C8 Act modified (E.W.S.) (3.12.1992) by The Social Security (Finland) Order 1992 (S.I. 1992/3210), art. 2

C9 Act modified (E.W.S.) (3.12.1992) by The Social Security (Austria) Order 1992 (S.I. 1992/3209), art. 2

C10 Act modified (E.W.S.) (3.12.1992) by The Social Security (Norway) Order 1992 (S.I. 1992/3212), art. 2

C11 Act modified (E.W.S.) (31.12.1992) by The Social Security (Iceland) Order 1992 (S.I. 1992/3211), arts. 1, 2

C12 Act modified (E.W.S.) (4.7.1994) by The Social Security (Cyprus) Order 1994 (S.I. 1994/1646), arts. 1, 2

C13 Act modified (E.W.S.) (2.11.1994) by The Social Security (Jersey and Guernsey) Order 1994 (S.I. 1994/2802), arts. 1, 2

C14 Act modified (E.W.S.) (13.4.1995) by The Social Security (Reciprocal Agreements) Order 1995 (S.I. 1995/767), art. 2, Schs. 1-3 (as amended (1.3.2001) by S.I. 2000/3255, art. 3(2) (with art. 2))

C15 Act modified (E.W.S.) (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), ss. 13(1), 16(3); S.I. 1994/2926, art. 2(4), Sch. Pt. 4; and by The Social Security (Incapacity Benefit) (Transitional) Regulations 1995 (S.I. 1995/310), regs. 1(1), 26

C16 Act modified (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 1

C17 Act modified (E.W.S.) (1.12.1995) by The Social Security (Canada) Order 1995 (S.I. 1995/2699), art. 2, Sch. 1

C18 Act: power to modify conferred (E.W.S.) (12.12.1995) by Jobseekers Act 1995 (c. 18), Sch. 1 para. 18; S.I. 1995/3228, art. 2(b), Sch.

C19 Act: power to modify conferred (1.6.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26), s. 149(2); S.I. 1996/778, art. 2(6); S.I. 1997/664, art. 2(3), Sch. Pt. 2

C20 Act modified (E.W.S.) (1.9.1996) by The Social Security (Malta) Order 1996 (S.I. 1996/1927), art. 2, Sch.

C21 Act modified (7.10.1996) by The Social Security (Reciprocal Agreements) Order 1996 (S.I. 1996/1928), art. 2, Sch. 1, Sch. 2

C22 Act modified (E.W.S.) (1.4.1997) by The Social Security (Jamaica) Order 1997 (S.I. 1997/871), art. 2, Schs. 1, 2

C23 Act modified (E.W.S.) (1.9.1997) by The Social Security (United States of America) Order 1997 (S.I. 1997/1778), art. 2, Schs. 1, 2

C24 Act modified (E.W.S.) (1.4.1998) by The Social Security (Contributions and Industrial Injuries) (Canada) Order 1998 (S.I. 1998/263), arts. 1, 2, Sch.

C25 Act modified (E.W.S.) (8.9.1998) by Social Security Act 1998 (c. 14), ss. 2(1)(2)(b), 87(2); S.I. 1998/2209, art. 2(a), Sch. Pt. 1

C26 Act: certain functions transferred (25.2.1999 for specified purposes, 1.4.1999 for specified purposes, 6.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 8 (with s. 9); S.I. 1999/527, art. 2(b)(c), Schs. 2, 3 (with arts. 3-6) (and see also Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 23, for a power to transfer functions by Order in Council)

C27 Act: decision-making functions transferred (5.7.1999 for specified purposes, 6.9.1999 for specified purposes, 5.10.1999 for specified purposes, 18.10.1999 for specified purposes, 29.11.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 8 (with s. 11); S.I. 1999/1958, art. 2(1)(b), Sch. 1 (with arts. 3-5); S.I. 1999/2422, art. 2(c), Sch. 1 (with Sch. 14); S.I. 1999/2739, art. 2, Sch. 1 (with Sch. 2); S.I. 1999/2860, art. 2(c), Sch. 1 (with Schs. 16-18); S.I. 1999/3178, art. 2(1)(a)(2), Sch. 1 (with Schs. 21-23)

C28 Act modified (E.W.S.) (1.9.1999) by The Child Benefit (Northern Ireland Reciprocal Arrangements) Amendment Regulations 1999 (S.I. 1999/2225), regs. 1(1), 2(2)

C29 Act modified (1.9.1999) by The Social Security (Northern Ireland Reciprocal Arrangements) Amendment Regulations 1999 (S.I. 1999/2227), regs. 1(1), 2(2)

C30 Act: certain functions transferred (5.10.1999) by Tax Credits Act 1999 (c. 10), s. 20(2), Sch. 2 paras. 1, 7(a)

C31 Act: power to amend conferred (2.12.1999) by Northern Ireland Act 1998 (c. 47), s. 87 (with s. 100, Sch. 14); S.I. 1999/3209, art. 2, Sch.

C32 Act excluded in relation to certain persons (1.1.2000 for specified purposes, 3.4.2000 in so far as not already in force) by Immigration and Asylum Act 1999 (c. 33), s. 115(1); S.I. 1999/3190, art. 2, Sch.; S.I. 2000/464, art. 2, Sch.

C33 Act modified (E.W.S.) (1.8.2000) by The Social Security (Contributions) (Republic of Korea) Order 2000 (S.I. 2000/1823), arts. 1, 2, Sch.

C34 Act modified (E.W.S.) (9.4.2001) by The Social Security (Reciprocal Agreements) Order 2001 (S.I. 2001/407), art. 2

C35 Act excluded in relation to certain persons (E.W.S.) (10.9.2001 for specified purposes, 1.10.2001 in so far as not already in force) by Children (Leaving Care) Act 2000 (c. 35), ss. 6, 8(2); S.I. 2001/3070, art. 2

C36 Act: power to amend or apply conferred (8.7.2002) by Employment Act 2002 (c. 22), ss. 45(3)(d)(iii), 55(2)

C37 Act: certain functions transferred (1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by Tax Credits Act 2002 (c. 21), ss. 49, 50, 61 (with s 54); S.I. 2003/392, art. 2

C38 Act modified (E.W.S.) (6.4.2004) by The Social Security Pensions (Low Earnings Threshold) Order 2004 (S.I. 2004/263), arts. 1, 2

C39 Act modified (E.W.S.) (5.12.2005) by The Social Security (Reciprocal Agreements) Order 2005 (S.I. 2005/2765), arts. 1, 2

C40 Act excluded (1.6.2007) by The Transfer of State Pensions and Benefits Regulations 2007 (S.I. 2007/1398), regs. 1(1), 8(3)

C41 Act modified (N.I.) (1.6.2007) by The Transfer of State Pensions and Benefits Regulations (Northern Ireland) 2007 (S.R. 2007/286), reg. 1(1)(3), 8(3)

C42 Act modified (E.W.S.) (1.6.2007) by The Social Security (Netherlands) Order 2007 (S.I. 2007/631), art. 2, Sch.

C43 Act modified (E.W.S.) (1.10.2007) by The Social Security (Ireland) Order 2007 (S.I. 2007/2122), art. 2

C44 Act applied (with modifications) (1.10.2010) by The Employment and Support Allowance (Transitional Provisions, Housing Benefit and Council Tax Benefit) (Existing Awards) (No. 2) Regulations 2010 (S.I. 2010/1907), reg. 16(2)(c), Sch. 2

C45 Act modified (E.W.S.) (22.2.2012) by The Social Security (Reciprocal Agreements) Order 2012 (S.I. 2012/360), arts. 1, 2, Sch. 1, Sch. 2

C46 Act modified (24.4.2013) by The Welfare Reform Act 2012 (Commencement No. 9 and Transitional and Transitory Provisions and Commencement No. 8 and Savings and Transitional Provisions (Amendment)) Order 2013 (S.I. 2013/983), art. 22

Commencement Information

I1 Act wholly in force at 1.7.1992 except as provided in Social Security (Consequential Provisions) Act 1992 (c. 6), Sch. 4: see s. 177(4)

Modifications etc. (not altering text)

C47 Pts. 1, 6 modified (6.4.2001) by S.I. 2001/1004, regs. 1(1), 113, 114(2) (with reg. 138)

Part I U.K. Contributions

Modifications etc. (not altering text)

C48 Pt. 1 modified (2.4.1999) by The New Deal (25 plus) (Miscellaneous Provisions) Order 1999 (S.I. 1999/779), arts. 1(1), 2

C49 Pt. 1 modified (6.4.2001) by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), regs. 1(1), 125 (as amended (coming into force in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Re-rating) Consequential Amendment Regulations 2014 (S.I. 2014/634), regs. 1(2), 2)

Pt. 1 modified (11.5.2001) by Social Security Contributions (Share Options) Act 2001 (c. 20), s. 5(5)

C50 Pt. 1 modified (13.9.2001) by The New Deal (Lone Parents) (Miscellaneous Provisions) Order 2001 (S.I. 2001/2915), arts. 1(1), 2

Preliminary E+W+S

1 Outline of contributory system. E+W+S

(1) The funds required—

(a) for paying such benefits under this Act as are payable out of the National Insurance Fund and not out of other public money; and

(b) for the making of payments under section 162 of the Administration Act towards the cost of the National Health Service,

shall be provided by means of contributions payable to the [F1 Inland Revenue] by earners, employers and others, together with the additions under subsection (5) below [F2 and amounts payable under section 2 of the Social Security Act 1993].

(2) Contributions under this Part of this Act shall be of the following [F3 six] classes—

(a) Class 1, earnings-related, payable under section 6 below, being—

(i) primary Class 1 contributions from employed earners; and

(ii) secondary Class 1 contributions from employers and other persons paying earnings;

(b) Class 1A, payable under section 10 below F4 ... by persons liable to pay secondary Class 1 contributions and certain other persons;

[F5 (bb) Class 1B, payable under section 10A below by persons who are accountable to the Inland Revenue in respect of income tax on [F6 general earnings] in accordance with a PAYE settlement agreement;]

(c) Class 2, flat-rate, payable weekly under section 11 below by self-employed earners;

(d) Class 3, payable under section 13 [F7 or 13A] below by earners and others voluntarily with a view to providing entitlement to benefit, or making up entitlement; and

(e) Class 4, payable under section 15 below in respect of the profits or gains of a trade, profession or vocation, or under section 18 below in respect of equivalent earnings.

(3) The amounts and rates of contributions in this Part of this Act and the other figures in it which affect the liability of contributors shall—

(a) be subject to regulations under sections 19(4) and 116 to 120 below; and

(b) to the extent provided for by Part IX of the Administration Act be subject to alteration by orders made by the [F8 Treasury] from year to year under that Part,

and the provisions of this Part of this Act are subject to the provisions of [F9 Chapter II of Part III of the Pensions Act (reduction in state scheme contributions and benefits for members of certified schemes)].

(4) Schedule 1 to this Act—

(a) shall have effect with respect to the computation, collection and recovery of contributions of Classes 1, 1A, [F10 1B,] and 3, and otherwise with respect to contributions of those classes; and

(b) shall also, to the extent provided by regulations made under section 18 below, have effect with respect to the computation, collection and recovery of Class 4 contributions, and otherwise with respect to such contributions, F11 ....

(5) For each financial year there shall, by way of addition to contributions, be paid out of money provided by Parliament, in such manner and at such times as the Treasury may determine, amounts the total of which for any such year is equal to the aggregate of all statutory sick pay[F12 , statutory maternity pay, [F13 ordinary statutory paternity pay, additional statutory paternity pay] and statutory adoption pay] recovered by employers and others in that year, as estimated by the Government Actuary or the Deputy Government Actuary.

(6) No person shall—

(a) be liable to pay Class 1, Class 1A[F14 , Class 1B] or Class 2 contributions unless he fulfils prescribed conditions as to residence or presence in Great Britain;

(b) be entitled to pay Class 3 contributions unless he fulfils such conditions; or

(c) be entitled to pay Class 1, Class 1A[F14 , Class 1B] or Class 2 contributions other than those which he is liable to pay, except so far as he is permitted by regulations to pay them.

[F15 (7) Regulations under subsection (6) above shall be made by the Treasury.]

Textual Amendments

F1 Words in s. 1(1) substituted (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. 5(2); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F2 Words in s. 1(1) added (29.1.1993) by Social Security Act 1993 (c. 3), ss. 2(9), 5

F3 Word in s. 1(2) substituted (8.9.1998 for specified purposes, 6.4.1999 in so far as not already in force) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 56(1); S.I. 1998/2209, art. 2(b)(c), Sch. Pts. 2, 3

F4 Words in s. 1(2)(b) omitted (with effect in relation to the tax year beginning with 6.4.2000 and subsequent tax years) by virtue of Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 74(1), 86, Sch. 9 Pt. 8(1) (with s. 74(8))

F5 S. 1(2)(bb) inserted (8.9.1998 for specified purposes, 6.4.1999 in so far as not already in force) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 56(1); S.I. 1998/2209, art. 2(b)(c), Sch. Pts. 2, 3

F6 Words in s. 1(2)(bb) substituted (6.4.2003 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. 170 (with Sch. 7)

F7 Words in s. 1(2)(d) inserted (6.4.2009) by Pensions Act 2008 (c. 30), ss. 135(3), 149(4)

F8 Word in s. 1(3)(b) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 1(2); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F9 Words in s. 1(3) substituted (7.2.1994) by Pension Schemes Act 1993 (c. 48), s. 193(2), Sch. 8 para. 32 (with s. 180, Schs. 6, 9); S.I. 1994/86, art. 2

F10 Word in s. 1(4)(a) inserted (8.9.1998 for specified purposes, 6.4.1999 in so far as not already in force) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 56(2); S.I. 1998/2209, art. 2(b)(c), Sch. Pts. 2, 3

F11 Words in s. 1(4)(b) repealed (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. 5(3), Sch. 10 Pt. 1; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F12 Words in s. 1(5) substituted (8.12.2002) by Employment Act 2002 (c. 22), ss. 6(3), 55(2); S.I. 2002/2866, art. 2(2), Sch. 1 Pt. 2

F13 Words in s. 1(5) substituted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 3; S.I. 2010/495, art. 4(d)

F14 Words in s. 1(6) inserted (8.9.1998 for specified purposes, 6.4.1999 in so far as not already in force) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 56(3); S.I. 1998/2209, art. 2(b)(c), Sch. Pts. 2, 3

F15 S. 1(7) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 1(3); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

2 Categories of earners. E+W+S

(1) In this Part of this Act and Parts II to V below—

(a) “employed earner” means a person who is gainfully employed in Great Britain either under a contract of service, or in an office (including elective office) with [F16 general earnings]; and

(b) “self-employed earner” means a person who is gainfully employed in Great Britain otherwise than in employed earner’s employment (whether or not he is also employed in such employment).

(2) Regulations may provide—

(a) for employment of any prescribed description to be disregarded in relation to liability for contributions otherwise arising from employment of that description;

(b) for a person in employment of any prescribed description to be treated, for the purposes of this Act, as falling within one or other of the categories of earner defined in subsection (1) above, notwithstanding that he would not fall within that category apart from the regulations.

[F17 (2A) Regulations under subsection (2) above shall be made by the Treasury and, in the case of regulations under paragraph (b) of that subsection, with the concurrence of the Secretary of State.]

(3) Where a person is to be treated by reference to any employment of his as an employed earner, then he is to be so treated for all purposes of this Act; and references throughout this Act to employed earner’s employment shall be construed accordingly.

(4) Subsections (1) to (3) above are subject to the provision made by section 95 below as to the employments which are to be treated, for the purposes of industrial injuries benefit, as employed earner’s employments.

(5) For the purposes of this Act, a person shall be treated as a self-employed earner as respects any week during any part of which he is such an earner (without prejudice to his being also treated as an employed earner as respects that week by reference to any other employment of his).

Textual Amendments

F16 Words in s. 2(1)(a) substituted (6.4.2003 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. 171 (with Sch. 7)

F17 S. 2(2A) substituted (11.11.1999) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(4)(d), Sch. 11 para. 2

3 “Earnings" and “earner". E+W+S

(1) In this Part of this Act and Parts II to V below—

(a) “earnings” includes any remuneration or profit derived from an employment; and

(b) “earner” shall be construed accordingly.

(2) For the purposes of this Part of this Act and of Parts II to V below other than those of Schedule 8—

(a) the amount of a person’s earnings for any period; or

(b) the amount of his earnings to be treated as comprised in any payment made to him or for his benefit,

shall be calculated or estimated in such manner and on such basis as may be prescribed [F18 by regulations made by the Treasury with the concurrence of the Secretary of State].

[F19 (2A) Regulations made for the purposes of subsection (2) above may provide that, where a payment is made or a benefit provided to or for the benefit of two or more earners, a proportion (determined in such manner as may be prescribed) of the amount or value of the payment or benefit shall be attributed to each earner.]

(3) Regulations made for the purposes of subsection (2) above may prescribe that payments of a particular class or description made or falling to be made to or by a person shall, to such extent as may be prescribed, be disregarded or, as the case may be, be deducted from the amount of that person’s earnings.

[F20 (4) Subsection (5) below applies to regulations made for the purposes of subsection (2) above which make special provision with respect to the earnings periods of directors and former directors of companies.

(5) Regulations to which this subsection applies may make provision—

(a) for enabling companies, and directors and former directors of companies, to pay on account of any earnings-related contributions that may become payable by them such amounts as would be payable by way of such contributions if the special provision had not been made; and

(b) for requiring any payments made in accordance with the regulations to be treated, for prescribed purposes, as if they were the contributions on account of which they were made.]

Textual Amendments

F18 Words in s. 3(2) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 3; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F19 S. 3(2A) inserted (8.9.1998) by Social Security Act 1998 (c. 14), ss. 48, 87(2); S.I. 1998/2209, art. 2(a), Sch. Pt. 1

F20 S. 3(4)(5) inserted (8.9.1998) by Social Security Act 1998 (c. 14), ss. 49, 87(2); S.I. 1998/2209, art. 2(a), Sch. Pt. 1

4 Payments treated as remuneration and earnings. E+W+S

(1) For the purposes of section 3 above there shall be treated as remuneration derived from employed earner’s employment—

(a) any sum paid to or for the benefit of a person in satisfaction (whether in whole or in part) of any entitlement of that person to—

(i) statutory sick pay; or

(ii) statutory maternity pay;

[F21 (iii) ordinary statutory paternity pay;

(iv) additional statutory paternity pay; or

(v) statutory adoption pay; and]

(b) any sickness payment made—

(i) to or for the benefit of the employed earner; and

(ii) in accordance with arrangements under which the person who is the secondary contributor in relation to the employment concerned has made, or remains liable to make, payments towards the provision of that sickness payment.

(2) Where the funds for making sickness payments under arrangements of the kind mentioned in paragraph (b) of subsection (1) above are attributable in part to contributions to those funds made by the employed earner, regulations may make provision for disregarding, for the purposes of that subsection, the prescribed part of any sum paid as a result of the arrangements.

(3) For the purposes of subsections (1) and (2) above “sickness payment” means any payment made in respect of absence from work due to incapacity for work, F22 ....

[F23 (4) For the purposes of section 3 above there shall be treated as remuneration derived from an employed earner’s employment—

[F24 (a) the amount of any gain calculated under section 479 [F25 of ITEPA 2003 in respect of which an amount counts as employment income of the earner under section 476 of that Act (charge on acquisition of securities pursuant to option etc), reduced by any amounts deducted under section 480(1) to (6) of that Act in arriving at the amount counting as such employment income;]]

(b) any sum paid (or treated as paid) to or for the benefit of the earner which is chargeable to tax by virtue of [F26 section 225 or 226 of ITEPA 2003] (taxation of consideration for certain restrictive undertakings).]

(5) For the purposes of section 3 above regulations may make provision for treating as remuneration derived from an employed earner’s employment any payment made by a body corporate to or for the benefit of any of its directors where that payment would, when made, not be earnings for the purposes of this Act.

[F27 (6) Regulations may make provision for the purposes of this Part—

(a) for treating any amount on which an employed earner is chargeable to income tax under [F28 the employment income Parts of ITEPA 2003] as remuneration derived from the earner’s employment; and

(b) for treating any amount which in accordance with regulations under paragraph (a) above constitutes remuneration as an amount of remuneration paid, at such time as may be determined in accordance with the regulations, to or for the benefit of the earner in respect of his employment.]

[F29 (7) Regulations under this section shall be made by the Treasury with the concurrence of the Secretary of State.]

Textual Amendments

F21 S. 4(1)(a)(iii)-(v) substituted for s. 4(1)(a)(iii)(iv) (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 4; S.I. 2010/495, art. 4(d)

F22 Words in s. 4(3) omitted (13.4.1995) by virtue of Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 1, Sch. 2; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

F23 S. 4(4) substituted (21.5.1998 for specified purposes, 8.9.1998 in so far as not already in force) by Social Security Act 1998 (c. 14), ss. 50(1), 87(2)(b) (with s. 50(3)); S.I. 1998/2209, art. 2(a), Sch. Pt. 1

F24 S. 4(4)(a) substituted (6.4.2003 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. 172(2) (with Sch. 7)

F25 Words in s. 4(4)(a) substituted (with effect in accordance with Sch. 22 para. 48(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 48(1)(a)

F26 Words in s. 4(4)(b) substituted (6.4.2003 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. 172(3) (with Sch. 7)

F27 S. 4(6) substituted (with effect in relation to the tax year beginning with 6.4.2000 and subsequent tax years) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 74(3), 86 (with s. 74(8))

F28 Words in s. 4(6)(a) substituted (6.4.2003 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. 172(4) (with Sch. 7)

F29 S. 4(7) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 4; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[F30 4A Earnings of workers supplied by service companies etc. E+W+S

(1) Regulations may make provision for securing that where—

(a) an individual (“the worker”) personally performs, or is under an obligation personally to perform, services [F31 for another person] (“the client”),

(b) the performance of those services by the worker is (within the meaning of the regulations) referable to arrangements involving a third person (and not referable to any contract between the client and the worker), and

(c) the circumstances are such that, were the services to be performed by the worker under a contract between him and the client, he would be regarded for the purposes of the applicable provisions of this Act as employed in employed earner’s employment by the client,

relevant payments or benefits are, to the specified extent, to be treated for those purposes as earnings paid to the worker in respect of an employed earner’s employment of his.

(2) For the purposes of this section—

(a) “the intermediary” means—

(i) where the third person mentioned in subsection (1)(b) above has such a contractual or other relationship with the worker as may be specified, that third person, or

(ii) where that third person does not have such a relationship with the worker, any other person who has both such a relationship with the worker and such a direct or indirect contractual or other relationship with the third person as may be specified; and

(b) a person may be the intermediary despite being—

(i) a person with whom the worker holds any office or employment, or

(ii) a body corporate, unincorporated body or partnership of which the worker is a member;

and subsection (1) above applies whether or not the client is a person with whom the worker holds any office or employment.

[F32 (2A) Regulations may also make provision for securing that, where the services of an individual (“the worker”) are provided (directly or indirectly) by a managed service company (“the MSC”) relevant payments or benefits are, to the specified extent, to be treated for the purposes of the applicable provisions of this Act as earnings paid to the worker in respect of an employed earner’s employment of his.

(2B) In subsection (2A) “managed service company” has the same meaning as it has for the purposes of Chapter 9 of Part 2 of ITEPA 2003.]

(3) Regulations under this section may, in particular, make provision—

(a) for the worker to be treated for the purposes of the applicable provisions of this Act, in relation to the specified amount of relevant payments or benefits (the worker’s “attributable earnings”), as employed in employed earner’s employment by the intermediary [F33 or the MSC (as the case requires)];

(b) for the [F34 intermediary or the MSC (whether or not fulfilling] the conditions prescribed under section 1(6)(a) above for secondary contributors) to be treated for those purposes as the secondary contributor in respect of the worker’s attributable earnings;

(c) for determining—

(i) any deductions to be made, and

(ii) in other respects the manner and basis in and on which the amount of the worker’s attributable earnings for any specified period is to be calculated or estimated,

in connection with relevant payments or benefits;

(d) for aggregating any such amount, for purposes relating to contributions, with other earnings of the worker during any such period;

(e) for determining the date by which contributions payable in respect of the worker’s attributable earnings are to be paid and accounted for;

(f) for apportioning payments or benefits of any specified description, in such manner or on such basis as may be specified, for the purpose of determining the part of any such payment or benefit which is to be treated as a relevant payment or benefit for the purposes of the regulations;

(g) for disregarding for the purposes of the applicable provisions of this Act, in relation to relevant payments or benefits, an employed earner’s employment in which the worker is employed (whether by the intermediary [F35 or the MSC] or otherwise) to perform the services in question;

(h) for otherwise securing that a double liability to pay any amount by way of a contribution of any description does not arise in relation to a particular payment or benefit or (as the case may be) a particular part of a payment or benefit;

(i) for securing that, to the specified extent, two or more persons, whether—

(i) connected persons (within the meaning of [F36 section 993 of the Income Tax Act 2007]), or

(ii) persons of any other specified description,

are treated as a single person for any purposes of the regulations;

(j) (without prejudice to paragraph (i) above) for securing that a contract made with a person other than the client is to be treated for any such purposes as made with the client;

(k) for excluding or modifying the application of the regulations in relation to such cases, or payments or benefits of such description, as may be specified.

(4) Regulations made in pursuance of subsection (3)(c) above may, in particular, make provision—

(a) for the making of a deduction of a specified amount in respect of general expenses of the intermediary as well as deductions in respect of particular expenses incurred by him;

(b) for securing reductions in the amount of the worker’s attributable earnings on account of—

(i) any secondary Class 1 contributions already paid by the intermediary [F37 or the MSC] in respect of actual earnings of the worker, and

(ii) any such contributions that will be payable by [F38 that person] in respect of the worker’s attributable earnings.

(5) Regulations under this section may make provision for securing that, in applying any provisions of the regulations, any term of a contract or other arrangement which appears to be of a description specified in the regulations is to be disregarded.

(6) In this section—

• “the applicable provisions of this Act” means this Part of this Act and Parts II to V below;

• F39 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• “relevant payments or benefits” means payments or benefits of any specified description made or provided (whether to the intermediary [F40 or the MSC,] or the worker or otherwise) in connection with the performance by the worker of the services in question;

• “specified” means prescribed by or determined in accordance with regulations under this section.

(7) Any reference in this section to the performance by the worker of any services includes a reference to any such obligation of his to perform them as is mentioned in subsection (1)(a) above.

(8) Regulations under this section shall be made by the Treasury with the concurrence of the Secretary of State.

(9) If, on any modification of the statutory provisions relating to income tax, it appears to the Treasury to be expedient to modify any of the preceding provisions of this section for the purpose of assimilating the law relating to income tax and the law relating to contributions under this Part of this Act, the Treasury may with the concurrence of the Secretary of State by order make such modifications of the preceding provisions of this section as the Treasury think appropriate for that purpose.]

Textual Amendments

F30 S. 4A inserted (22.12.1999) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 75, 89(3)(a); S.I. 1999/3420, art. 3

F31 Words in s. 4A(1)(a) substituted (8.8.2003) by The Social Security Contributions and Benefits Act 1992 (Modification of Section 4A) Order 2003 (S.I. 2003/1874), arts. 1, 3

F32 S. 4A(2A)(2B) inserted (24.7.2007) by The Social Security Contributions and Benefits Act 1992 (Modification of Section 4A) Order 2007 (S.I. 2007/2071), arts. 1, 2(2)

F33 Words in s. 4A(3)(a) inserted (24.7.2007) by The Social Security Contributions and Benefits Act 1992 (Modification of Section 4A) Order 2007 (S.I. 2007/2071), arts. 1, 2(3)(a)

F34 Words in s. 4A(3)(b) substituted (24.7.2007) by The Social Security Contributions and Benefits Act 1992 (Modification of Section 4A) Order 2007 (S.I. 2007/2071), arts. 1, 2(3)(b)

F35 Words in s. 4A(3)(g) inserted (24.7.2007) by The Social Security Contributions and Benefits Act 1992 (Modification of Section 4A) Order 2007 (S.I. 2007/2071), arts. 1, 2(3)(c)

F36 Words in s. 4A(3)(i)(i) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 289 (with Sch. 2)

F37 Words in s. 4A(4)(b)(i) inserted (24.7.2007) by The Social Security Contributions and Benefits Act 1992 (Modification of Section 4A) Order 2007 (S.I. 2007/2071), arts. 1, 2(4)(a)

F38 Words in s. 4A(4)(b)(ii) substituted (24.7.2007) by The Social Security Contributions and Benefits Act 1992 (Modification of Section 4A) Order 2007 (S.I. 2007/2071), arts. 1, 2(4)(b)

F39 Words in s. 4A(6) omitted (8.8.2003) by virtue of The Social Security Contributions and Benefits Act 1992 (Modification of Section 4A) Order 2003 (S.I. 2003/1874), arts. 1, 4

F40 Words in s. 4A(6) inserted (24.7.2007) by The Social Security Contributions and Benefits Act 1992 (Modification of Section 4A) Order 2007 (S.I. 2007/2071), arts. 1, 2(5)

[F41 4AA Limited liability partnerships E+W+S

(1) The Treasury may, for the purposes of this Act, by regulations—

(a) provide that, in prescribed circumstances—

(i) a person (“E”) is to be treated as employed in employed earner's employment by a limited liability partnership (including where E is a member of the partnership), and

(ii) the limited liability partnership is to be treated as the secondary contributor in relation to any payment of earnings to or for the benefit of E as the employed earner;

(b) prescribe how earnings in respect of E's employed earner employment with the limited liability partnership are to be determined (including what constitutes such earnings);

(c) provide that such earnings are to be treated as being paid to or for the benefit of E at prescribed times.

(2) Regulations under subsection (1) may modify the definition of “employee” or “employer” in section 163, 171, 171ZJ or 171ZS below as the Treasury consider appropriate to take account of any provision falling within subsection (1)(a) to (c).

(3) If—

(a) a provision of the Income Tax Acts relating to limited liability partnerships or members of limited liability partnerships is passed or made, and

(b) in consequence, the Treasury consider it appropriate for provision to be made for the purpose of assimilating to any extent the law relating to income tax and the law relating to contributions under this Part,

the Treasury may by regulations make that provision.

(4) The provision that may be made under subsection (3) includes provision modifying any provision made by or under this Act.

(5) Regulations under this section are to be made with the concurrence of the Secretary of State.

(6) Section 4(4) of the Limited Liability Partnerships Act 2000 does not limit the provision that may be made by regulations under this section.]

Textual Amendments

F41 S. 4AA inserted (13.3.2014) by National Insurance Contributions Act 2014 (c. 7), s. 14(2)

[F42 4B Earnings: power to make retrospective provision in consequence of retrospective tax legislation E+W+S

(1) This section applies where—

(a) a provision of the Income Tax Acts which relates to income tax chargeable under the employment income Parts of ITEPA 2003 is passed or made so as to have retrospective effect (“the retrospective tax provision”), and

(b) it appears to the Treasury to be appropriate to make regulations under a relevant power for the purpose of reflecting the whole or part of the provision made by the retrospective tax provision.

(2) Those regulations may be made so as to have retrospective effect if it appears to the Treasury to be expedient, in consequence of the retrospective tax provision, for the regulations to have that effect.

(3) A “relevant power” means a power to make regulations under any of the following provisions—

(a) section 3 (power to prescribe the manner and basis of the calculation or estimation of earnings);

(b) section 4(6) (power to treat amounts chargeable to income tax under the employment income Parts of ITEPA 2003 as earnings);

(c) section 4A (power to treat payments or benefits to workers supplied by service companies etc as earnings).

[F43 (d) section 4AA (power to make provision in relation to limited liability partnerships)]

(4) It does not matter whether the retrospective tax provision in question was passed or made before the day on which the National Insurance Contributions Act 2006 was passed.

(5) But nothing in subsection (2) authorises regulations to be made which have effect in relation to any time before 2nd December 2004.

(6) Regulations under a relevant power made by virtue of subsection (2) may affect, for the purposes of any contributions legislation for the purposes of which the regulations are made, the earnings in respect of an employment paid to or for the benefit of an earner at a time before the regulations are made.

(7) In such a case, subsections (8) and (9) apply and in those subsections and this subsection—

• “relevant contributions legislation” means any contributions legislation for the purposes of which the regulations have the effect mentioned in subsection (6);

• “the relevant time” means the time before the regulations are made mentioned in that subsection;

• “the revised earnings” means the earnings, in respect of the employment, paid to or for the benefit of the earner at the relevant time as determined after applying the regulations.

(8) References in any relevant contributions legislation, or any provision made under any such legislation, which relate to—

(a) the earnings, in respect of the employment, paid to or for the benefit of the earner at the relevant time, or

(b) the amount of such earnings so paid at that time,

are to be read, in so far as they so relate, as references which relate to the revised earnings or, as the case may be, the amount of those earnings.

(9) Any matter which, at the time when the regulations are made, has been determined for the purposes of any relevant contributions legislation, or any provision made under any such legislation, wholly or partly by reference to—

(a) the earnings, in respect of the employment, paid to or for the benefit of the earner at the relevant time, or

(b) the amount of such earnings so paid at that time,

is to be redetermined as it would have been determined at the time of the original determination if it had been determined wholly or partly, as the case may be, by reference to the revised earnings or the amount of those earnings.

(10) The matters referred to in subsection (9) may include—

(a) whether Class 1 contributions are payable in respect of earnings paid to or for the benefit of the earner in a tax week, and

(b) the amount of any such contribution.

(11) Subsections (7) to (10) are subject to any express provision to the contrary (including any such provision made by regulations under section 4C(1)).

(12) The power conferred by subsection (2) is without prejudice to any powers conferred by or by virtue of any other provision of this Act or of any other enactment (including any instrument made under an Act).

(13) For the purposes of this section “contributions legislation” means any Part of this Act or provision of such a Part.]

Textual Amendments

F42 Ss. 4B, 4C inserted (30.3.2006) by National Insurance Contributions Act 2006 (c. 10), ss. 1(1), 9

F43 S. 4B(3)(d) inserted (13.3.2014) by National Insurance Contributions Act 2014 (c. 7), s. 14(3)

[F42 4C Power to make provision in consequence of provision made by or by virtue of section 4B(2) etc E+W+S

(1) The Treasury may by regulations made with the concurrence of the Secretary of State make such provision as appears to the Treasury to be expedient for any of the purposes mentioned in subsection (2) in consequence of any provision made by or by virtue of section 4B(2).

(2) Those purposes are—

(a) any purpose relating to any contributions;

(b) any purpose relating to any contributory benefit or contribution-based jobseeker's allowance;

(c) any purpose relating to any statutory payment;

(d) any purpose relating to minimum payments (within the meaning of the Pensions Act) by employers to occupational pension schemes;

(e) any purpose of Chapter 2 of Part 3 of that Act (reduction in state scheme contributions and benefits for members of certified schemes);

(f) such other purposes as may be prescribed by regulations made by the Treasury with the concurrence of the Secretary of State.

(3) Regulations under subsection (1) may, in particular, make provision—

(a) modifying any provision of any enactment (including this Act and any enactment passed or made on or after the commencement day);

(b) for any provision of any such enactment to apply in such cases, and with such modifications (if any), as the regulations may prescribe.

(4) Regulations under subsection (1) may be made so as to have retrospective effect but must not have effect in relation to any time before 2nd December 2004.

(5) In particular, regulations under subsection (1) made by virtue of subsection (4) may affect any of the following matters—

(a) liability to pay contributions, including liability to pay Class 1 contributions at a reduced rate by virtue of Chapter 2 of Part 3 of the Pensions Act;

(b) the amount of any contribution, including the amount of any such reduced rate contribution and of any related rebate under section 41(1D) or 42A(2C) of that Act;

(c) entitlement to a contributory benefit or contribution-based jobseeker's allowance;

(d) the amount of any such benefit or allowance;

(e) entitlement to a statutory payment;

(f) the amount of any such payment;

(g) liability to make minimum payments (within the meaning of the Pensions Act) to occupational pension schemes;

(h) the amount of any such payment;

(i) liability to make payments under section 42A(3) of the Pensions Act or to pay minimum contributions under section 43 of that Act;

(j) the amount of any such payment or contribution.

(6) In such a case, where the matter has been determined before the time when the regulations are made, the regulations may provide for the matter to be redetermined accordingly.

(7) If (ignoring this subsection) the operative provisions would directly or indirectly have effect in any case so as—

(a) to remove a person's entitlement to a contributory benefit, contribution-based jobseeker's allowance or statutory payment, or

(b) to reduce the amount of any such benefit, allowance or payment to which a person has an entitlement,

those provisions are to be read with such modifications as are necessary to ensure that they do not have that effect.

(8) For the purposes of subsection (7)—

(a) “the operative provisions” are section 4B(7) to (10) and any provision made by virtue of section 4B(2) or under subsection (1) of this section;

(b) a person's “entitlement” includes any future entitlement which the person may have.

(9) The powers conferred by this section are without prejudice to any powers conferred by or by virtue of any other provision of this Act or any other enactment.

(10) In particular, any modification of any provision of an instrument by regulations made under subsection (1) is without prejudice to any other power to amend or revoke the provisions of the instrument (including the modified provision).

(11) For the purposes of this section—

• “the commencement day” means the day on which the National Insurance Contributions Act 2006 was passed;

• “enactment” includes an instrument made under an Act;

• “statutory payment” means—

  (a)

  statutory sick pay, statutory maternity pay, [F44 ordinary statutory paternity pay, additional statutory paternity pay] or statutory adoption pay; or

  (b)

  any other payment prescribed by regulations made by the Treasury with the concurrence of the Secretary of State.]

Textual Amendments

F42 Ss. 4B, 4C inserted (30.3.2006) by National Insurance Contributions Act 2006 (c. 10), ss. 1(1), 9

F44 Words in s. 4C(11) substituted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 5; S.I. 2010/495, art. 4(d)

Class 1 contributions E+W+S

[F45 5 Earnings limits and thresholds for Class 1 contributions. E+W+S

(1) For the purposes of this Act there shall for every tax year be—

(a) the following for primary Class 1 contributions—

(i) a lower earnings limit,

(ii) a primary threshold, and

(iii) an upper earnings limit; and

(b) a secondary threshold for secondary Class 1 contributions.

Those limits and thresholds shall be the amounts specified for that year by regulations F46 ...

F47 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F48 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) Regulations may, in the case of each of the limits or thresholds mentioned in subsection (1) above, prescribe an equivalent of that limit or threshold in relation to earners paid otherwise than weekly (and references in this or any other Act to “the prescribed equivalent”, in the context of any of those limits or thresholds, are accordingly references to the equivalent prescribed under this subsection in relation to such earners).

(5) The power conferred by subsection (4) above to prescribe an equivalent of any of those limits or thresholds includes power to prescribe an amount which exceeds, by not more than £1.00, the amount which is the arithmetical equivalent of that limit or threshold.

(6) Regulations under this section shall be made by the Treasury.]

Textual Amendments

F45 S. 5 substituted (22.12.1999 for specified purposes, 6.4.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 9 para. 1; S.I. 1999/3420, art. 2

F46 Words in s. 5(1) repealed (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), ss. 1(1)(a), 6(1), Sch. 2

F47 S. 5(2) repealed (with effect in relation to the tax year following 2010-2011 and subsequent tax years) by Pensions Act 2007 (c. 22), ss. 7(3), 30(3), Sch. 7 Pt. 4 (with s. 7(4)); S.I. 2010/2650

F48 S. 5(3) repealed (with effect in accordance with s. 1(3), Sch. 2 Note 1(a) of the amending Act) by National Insurance Contributions Act 2008 (c. 16), ss. 1(1)(b), 6(1), Sch. 2

[F49 6 Liability for Class 1 contributions. E+W+S

(1) Where in any tax week earnings are paid to or for the benefit of an earner over the age of 16 in respect of any one employment of his which is employed earner’s employment—

(a) a primary Class 1 contribution shall be payable in accordance with this section and section 8 below if the amount paid exceeds the current primary threshold (or the prescribed equivalent); and

(b) a secondary Class 1 contribution shall be payable in accordance with this section and section 9 below if the amount paid exceeds the current secondary threshold (or the prescribed equivalent).

(2) No primary or secondary Class 1 contribution shall be payable in respect of earnings if a Class 1B contribution is payable in respect of them.

(3) Except as may be prescribed, no primary Class 1 contribution shall be payable in respect of earnings paid to or for the benefit of an employed earner after he attains pensionable age, but without prejudice to any liability to pay secondary Class 1 contributions in respect of any such earnings.

(4) The primary and secondary Class 1 contributions referred to in subsection (1) above are payable as follows—

(a) the primary contribution shall be the liability of the earner; and

(b) the secondary contribution shall be the liability of the secondary contributor;

but nothing in this subsection shall prejudice the provisions of [F50 paragraphs 3 to 3B of Schedule 1 to this Act.]

(5) Except as provided by this Act, the primary and secondary Class 1 contributions in respect of earnings paid to or for the benefit of an earner in respect of any one employment of his shall be payable without regard to any other such payment of earnings in respect of any other employment of his.

(6) Regulations may provide for reducing primary or secondary Class 1 contributions which are payable in respect of persons to whom Part XI of the Employment Rights Act 1996 (redundancy payments) does not apply by virtue of section 199(2) or 209 of that Act.

(7) Regulations under this section shall be made by the Treasury.]

Textual Amendments

F49 S. 6 substituted (22.12.1999 for specified purposes, 6.4.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 9 para. 2; S.I. 1999/3420, art. 2

F50 Words in s. 6(4) substituted (28.7.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 77(3), 86

[F51 6A Notional payment of primary Class 1 contribution where earnings not less than lower earnings limit. E+W+S

(1) This section applies where in any tax week earnings are paid to or for the benefit of an earner over the age of 16 in respect of any one employment of his which is employed earner’s employment and the amount paid—

(a) is not less than the current lower earnings limit (or the prescribed equivalent), but

(b) does not exceed the current primary threshold (or the prescribed equivalent).

(2) Subject to any prescribed exceptions or modifications—

(a) the earner shall be treated as having actually paid a primary Class 1 contribution in respect of that week, and

(b) those earnings shall be treated as earnings upon which such a contribution has been paid,

for any of the purposes mentioned in subsection (3) below.

(3) The purposes are—

(a) the purposes of section 14(1)(a) below;

(b) the purposes of the provisions mentioned in section 21(5A)(a) to (c) below;

(c) any other purposes relating to contributory benefits; F52 ...

(d) any purposes relating to jobseeker’s allowance[F53 ; and

(e) any purposes relating to employment and support allowance.]

(4) Regulations may provide for any provision of this Act which, in whatever terms, refers—

(a) to primary Class 1 contributions being payable by a person, or

(b) otherwise to a person’s liability to pay such contributions,

to have effect for the purposes of this section with any prescribed modifications.

(5) Except as may be prescribed, nothing in this section applies in relation to earnings paid to or for the benefit of an employed earner after he attains pensionable age.

(6) Except as provided by this Act, this section applies in relation to earnings paid to or for the benefit of an earner in respect of any one employment of his irrespective of any other such payment of earnings in respect of any other employment of his.

(7) Regulations under this section shall be made by the Treasury.]

Textual Amendments

F51 S. 6A inserted (22.12.1999 for specified purposes, 6.4.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 9 para. 3; S.I. 1999/3420, art. 2

F52 Word in s. 6A(3) repealed (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(1), Sch. 8; S.I. 2008/787, art. 2(4)(g)

F53 S. 6A(3)(e) and preceding word inserted (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 9(2); S.I. 2008/787, art. 2(4)(f)

7 “Secondary contributor". E+W+S

(1) For the purposes of this Act, the “secondary contributor” in relation to any payment of earnings to or for the benefit of an employed earner, is—

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

(b) in the case of an earner employed in an office with [F54 general earnings], either—

(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 [F54 general earnings] of the office;

but this subsection is subject to subsection (2) below.

(2) In relation to employed earners who—

(a) are paid earnings in a tax week by more than one person in respect of different employments; or

(b) work under the general control or management of a person other than their immediate employer,

and in relation to any other case for which it appears to the [F55 Treasury] that such provision is needed, regulations may provide that the prescribed person is to be treated as the secondary contributor in respect of earnings paid to or for the benefit of an earner.

[F56 (3) Regulations under any provision of this section shall be made by the Treasury.]

Textual Amendments

F54 Words in s. 7(1)(b) substituted (6.4.2003 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. 173 (with Sch. 7)

F55 Word in s. 7(2) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 7(2); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F56 S. 7(3) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 7(3); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[F57 8 Calculation of primary Class 1 contributions. E+W+S

(1) Where a primary Class 1 contribution is payable as mentioned in section 6(1)(a) above, the amount of that contribution is the aggregate of—

(a) the main primary percentage of so much of the earner’s earnings paid in the tax week, in respect of the employment in question, as—

(i) exceeds the current primary threshold (or the prescribed equivalent); but

(ii) does not exceed the current upper earnings limit (or the prescribed equivalent); and

(b) the additional primary percentage of so much of those earnings as exceeds the current upper earnings limit (or the prescribed equivalent).

(2) For the purposes of this Act—

(a) the main primary percentage is [F58 12] per cent; and

(b) the additional primary percentage is [F59 2] per cent;

but the main primary percentage is subject to alteration under sections 143 and 145 of the Administration Act.

(3) Subsection (1) above is subject to—

(a) regulations under section 6(6) above;

(b) regulations under sections 116 to 120 below; and

(c) sections 41 and 42A of the Pensions Act (reduced rates of Class 1 contributions for earners in contracted-out employment).]

Textual Amendments

F57 S. 8 substituted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 1(1), 8(2)

F58 Figure in s. 8(2)(a) substituted (6.4.2011) by National Insurance Contributions Act 2011 (c. 3), ss. 1(1)(a), 13(1)

F59 Figure in s. 8(2)(b) substituted (6.4.2011) by National Insurance Contributions Act 2011 (c. 3), ss. 1(1)(b), 13(1)

Modifications etc. (not altering text)

C51 S. 8(2)(a): power to amend conferred (1.7.1992) by Social Security Administration Act 1992 (c. 5), ss. 143(1)(4), 192(4)

C52 S. 8(2)(a): power to amend conferred (1.7.1992) by Social Security Administration Act 1992 (c. 5), ss. 145(1), 192(4)

[F60 9 Calculation of secondary Class 1 contributions. E+W+S

(1) Where a secondary Class 1 contribution is payable as mentioned in section 6(1)(b) above, the amount of that contribution shall be the secondary percentage of so much of the earnings paid in the tax week, in respect of the employment in question, as exceeds the current secondary threshold (or the prescribed equivalent).

[F61 (2) For the purposes of this Act the secondary percentage is [F62 13.8] per cent; but that percentage is subject to alteration under sections 143 and 145 of the Administration Act.

(3) Subsection (1) above is subject to—

(a) regulations under section 6(6) above;

(b) regulations under sections 116 to 120 below; and

(c) sections 41 and 42A of the Pensions Act (reduced rates of Class 1 contributions for earners in contracted-out employment).]]

Textual Amendments

F60 S. 9 substituted (22.12.1999 for specified purposes, 6.4.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 9 para. 5; S.I. 1999/3420, art. 2

F61 S. 9(2)(3) substituted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 2(1), 8(2)

F62 Figure in s. 9(2) substituted (6.4.2011) by National Insurance Contributions Act 2011 (c. 3), ss. 1(2), 13(1)

Class 1A contributions E+W+S

[F63 10 Class 1A contributions: benefits in kind etc E+W+S

(1) Where—

[F64 (a) for any tax year an earner is chargeable to income tax under ITEPA 2003 on an amount of general earnings received by him from any employment (“the relevant employment”),]

[F65 (b) the relevant employment is both—

(i) employed earner’s employment, and

(ii) an employment, other than an excluded employment, within the meaning of the benefits code (see Chapter 2 of Part 3 of ITEPA 2003),] and

(c) the whole or a part of the [F66 general earnings] falls, for the purposes of Class 1 contributions, to be left out of account in the computation of the earnings paid to or for the benefit of the earner,

a Class 1A contribution shall be payable for that tax year, in accordance with this section, in respect of that earner and so much of the [F67 general earnings] as falls to be so left out of account.

(2) Subject to section 10ZA below, a Class 1A contribution for any tax year shall be payable by—

(a) the person who is liable to pay the secondary Class 1 contribution relating to the last (or only) relevant payment of earnings in that tax year in relation to which there is a liability to pay such a Class 1 contribution; or

(b) if paragraph (a) above does not apply, the person who, if the [F68 general earnings] in respect of which the Class 1A contribution is payable were earnings in respect of which Class 1 contributions would be payable, would be liable to pay the secondary Class 1 contribution.

(3) In subsection (2) above “relevant payment of earnings” means a payment which for the purposes of Class 1 contributions is a payment of earnings made to or for the benefit of the earner in respect of the relevant employment.

(4) The amount of the Class 1A contribution in respect of any [F69 general earnings] shall be the Class 1A percentage of so much of [F70 them] as falls to be left out of account as mentioned in subsection (1)(c) above.

(5) In subsection (4) above “the Class 1A percentage” means a percentage rate equal to the [F71 secondary percentage] for the tax year in question.

(6) No Class 1A contribution shall be payable for any tax year in respect of so much of any [F72 general earnings as are taken] for the purposes of the making of Class 1B contributions for that year to be included in a PAYE settlement agreement.

[F73 (7) In calculating for the purposes of this section the amount of general earnings received by an earner from an employment, a deduction under any of the excluded provisions is to be disregarded.

This subsection does not apply in relation to a deduction if subsection (7A) applies in relation to it.

(7A) Where—

(a) a deduction in respect of a matter is allowed under an excluded provision, and

(b) the amount deductible is at least equal to the whole of any corresponding amount which would (but for this section) fall by reference to that matter to be included in the general earnings mentioned in subsection (7),

the whole of the corresponding amount shall be treated as not included.

(7B) For the purposes of subsections (7) and (7A) “excluded provision” means—

(a) any provision of Chapter 2 of Part 5 of ITEPA 2003 (deductions for employee’s expenses), other than section 352 (limited deduction for agency fees paid by entertainers), F74 ...

[F75 (aa) any of sections 363 to 365 of ITEPA 2003 (certain deductions from benefits code earnings), or]

(b) any provision of Chapter 5 of Part 5 of ITEPA 2003 (deductions for earnings representing benefits or reimbursed expenses).]

(8) The Treasury may by regulations—

[F76 (a) modify the effect of subsections (7) and (7A) above by amending subsection (7B) so as to include any enactment contained in the Income Tax Acts within the meaning of “excluded provision”; or]

(b) make such amendments of [F77 subsections (7) to (7B)] above as appear to them to be necessary or expedient in consequence of any alteration of the provisions of the Income Tax Acts relating to the charge to tax [F78 on employment income].

(9) The Treasury may by regulations provide—

(a) for Class 1A contributions not to be payable, in prescribed circumstances, by prescribed persons or in respect of prescribed persons or [F79 general earnings];

(b) for reducing Class 1A contributions in prescribed circumstances.

F80 (10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F81 (11) The Treasury may by regulations modify the law relating to Class 1A contributions in the case of an employed earner's employment which is treated as existing by virtue of regulations under section 4AA.]]

Textual Amendments

F63 S. 10 substituted (with effect in relation to the tax year beginning with 6.4.2000 and subsequent tax years) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 74(2), 86 (with s. 74(8))

F64 S. 10(1)(a) substituted (6.4.2003 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. 174(2) (with Sch. 7)

F65 S. 10(1)(b) substituted (6.4.2003 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. 174(3) (with Sch. 7)

F66 Words in s. 10(1)(c) substituted (6.4.2003 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. 174(4) (with Sch. 7)

F67 Words in s. 10(1) substituted (6.4.2003 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. 174(5) (with Sch. 7)

F68 Words in s. 10(2)(b) substituted (6.4.2003 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. 174(6) (with Sch. 7)

F69 Words in s. 10(4) substituted (6.4.2003 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. 174(7)(a) (with Sch. 7)

F70 Word in s. 10(4) substituted (6.4.2003 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. 174(7)(b) (with Sch. 7)

F71 Words in s. 10(5) substituted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 1 para. 2

F72 Words in s. 10(6) substituted (6.4.2003 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. 174(8) (with Sch. 7)

F73 S. 10(7)-(7B) substituted for s. 10(7) (6.4.2003 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. 174(9) (with Sch. 7)

F74 Word in s. 10(7B)(a) omitted (5.4.2007 with effect in relation to the tax year beginning on 6.4.2006 and subsequent tax years) by virtue of The Social Security Contributions and Benefits Act 1992 (Modification of Section 10(7B)) Regulations 2007 (S.I. 2007/799), regs. 1, 2(a)

F75 S. 10(7B)(aa) inserted (5.4.2007 with effect in relation to the tax year beginning on 6.4.2006 and subsequent tax years) by The Social Security Contributions and Benefits Act 1992 (Modification of Section 10(7B)) Regulations 2007 (S.I. 2007/799), regs. 1, 2(b)

F76 S. 10(8)(a) substituted (6.4.2003 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. 174(10) (with Sch. 7)

F77 Words in s. 10(8)(b) substituted (6.4.2003 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. 174(11)(a) (with Sch. 7)

F78 Words in s. 10(8)(b) substituted (6.4.2003 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. 174(11)(b) (with Sch. 7)

F79 Words in s. 10(9)(a) substituted (6.4.2003 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. 174(12) (with Sch. 7)

F80 S. 10(10) repealed (6.4.2003 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. 174(13), Sch. 8 Pt. 1 (with Sch. 7)

F81 S. 10(11) inserted (13.3.2014) by National Insurance Contributions Act 2014 (c. 7), s. 14(4)

[F82 10ZA Liability of third party provider of benefits in kind. E+W+S

(1) This section applies, where—

(a) a Class 1A contribution is payable for any tax year in respect of the whole or any part of [F83 general earnings] received by an earner;

(b) [F84 the general earnings, in so far as they are ones in respect of which] such a contribution is payable, [F85 consist] in a benefit provided for the earner or a member of his family or household;

(c) the person providing the benefit is a person other than the person (“the relevant employer”) by whom, but for this section, the Class 1A contribution would be payable in accordance with section 10(2) above; and

(d) the provision of the benefit by that other person has not been arranged or facilitated by the relevant employer.

(2) For the purposes of this Act if—

(a) the person providing the benefit pays an amount for the purpose of discharging any liability of the earner to income tax for any tax year, and

(b) the income tax in question is tax chargeable in respect of the provision of the benefit or of the making of the payment itself,

the amount of the payment shall be treated as if it were [F86 general earnings] consisting in the provision of a benefit to the earner in that tax year and falling, for the purposes of Class 1 contributions, to be left out of account in the computation of the earnings paid to or for the benefit of the earner.

(3) Subject to subsection (4) below, the liability to pay any Class 1A contribution in respect of—

(a) the benefit provided to the earner, and

(b) any further benefit treated as so provided in accordance with subsection (2) above,

shall fall on the person providing the benefit, instead of on the relevant employer.

(4) Subsection (3) above applies in the case of a Class 1A contribution for the tax year beginning with 6th April 2000 only if the person providing the benefit in question gives notice in writing to the Inland Revenue on or before 6th July 2001 that he is a person who provides benefits in respect of which a liability to Class 1A contributions is capable of falling by virtue of this section on a person other than the relevant employer.

(5) The Treasury may by regulations make provision specifying the circumstances in which a person is or is not to be treated for the purposes of this Act as having arranged or facilitated the provision of any benefit.

(6) In this section references to a member of a person’s family or household shall be construed in accordance with [F87 section 721(5) of ITEPA 2003].]

Textual Amendments

F82 Ss. 10ZA, 10ZB inserted (with effect in relation to the tax year beginning with 6.4.2000 and subsequent tax years) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 75(1), 86 (with s. 75(3))

F83 Words in s. 10ZA(1)(a) substituted (6.4.2003 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. 175(2) (with Sch. 7)

F84 Words in s. 10ZA(1)(b) substituted (6.4.2003 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. 175(3)(a) (with Sch. 7)

F85 Word in s. 10ZA(1)(b) substituted (6.4.2003 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. 175(3)(b) (with Sch. 7)

F86 Words in s. 10ZA(2) substituted (6.4.2003 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. 175(4) (with Sch. 7)

F87 Words in s. 10ZA(6) substituted (6.4.2003 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. 175(5) (with Sch. 7)

[F82 10ZB Non-cash vouchers provided by third parties. E+W+S

(1) In section 10ZA above references to the provision of a benefit include references to the provision of a non-cash voucher.

(2) Where—

(a) a non-cash voucher is received by any person from [F88 employment which is an excluded employment for the purposes of the benefits code, and]

(b) the case would be one in which the conditions in section 10ZA(1)(a) to (d) above would be satisfied in relation to the provision of that voucher [F89 if that employment were not an excluded employment],

sections 10 and 10ZA above shall have effect in relation to the provision of that voucher, and to any such payment in respect of the provision of that voucher as is mentioned in section 10ZA(2) above, [F90 as if that employment were not an excluded employment].

(3) In this section “non-cash voucher” has the same meaning as in [F91 section 84 of ITEPA 2003].]

Textual Amendments

F82 Ss. 10ZA, 10ZB inserted (with effect in relation to the tax year beginning with 6.4.2000 and subsequent tax years) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 75(1), 86 (with s. 75(3))

F88 Words in s. 10ZB(2)(a) substituted (6.4.2003 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. 176(2) (with Sch. 7)

F89 Words in s. 10ZB(2)(b) substituted (6.4.2003 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. 176(3) (with Sch. 7)

F90 Words in s. 10ZB(2) substituted (6.4.2003 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. 176(4) (with Sch. 7)

F91 Words in s. 10ZB(3) substituted (6.4.2003 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. 176(5) (with Sch. 7)

[F92 10ZC Class 1A contributions: power to make provision in consequence of retrospective tax legislation E+W+S

(1) The Treasury may by regulations make such provision as appears to the Treasury to be expedient for any purpose of the law relating to Class 1A contributions in consequence of any relevant retrospective tax provision—

(a) which is passed or made at or before the time when the regulations are made, or

(b) which may be passed or made after that time.

(2) “Relevant retrospective tax provision” means a provision of the Income Tax Acts which—

(a) has retrospective effect, and

(b) affects the amount of general earnings received by an earner from an employment on which he is chargeable to income tax under the employment income Parts of ITEPA 2003 for a tax year.

(3) It does not matter whether the relevant retrospective tax provision was passed or made before the commencement day.

(4) Regulations under this section may, in particular, make provision—

(a) modifying any provision of any enactment (including this Act and any enactment passed or made on or after the commencement day);

(b) for any provision of any such enactment to apply in such cases, and with such modifications (if any), as the regulations may prescribe.

(5) Regulations under this section may be made so as to have retrospective effect but must not have effect in relation to any time before 2nd December 2004.

(6) In particular, regulations under this section made by virtue of subsection (5)—

(a) may affect matters determined before the time when the regulations are made, and

(b) may provide for those matters to be redetermined accordingly.

(7) Regulations under this section—

(a) may not impose any liability to pay a Class 1A contribution, and

(b) may not increase the amount of any Class 1A contribution.

(8) The powers conferred by this section are without prejudice to—

(a) any liability to pay a Class 1A contribution which arises by virtue of any relevant retrospective tax provision, and

(b) any powers conferred by or by virtue of any other provision of this Act or any other enactment.

(9) In particular, any modification of any provision of an instrument by regulations under this section is without prejudice to any other power to amend or revoke the provisions of the instrument (including the modified provision).

(10) For the purposes of this section—

• “the commencement day” means the day on which the National Insurance Contributions Act 2006 was passed;

• “enactment” includes an instrument made under an Act.]

Textual Amendments

F92 S. 10ZC inserted (30.3.2006) by National Insurance Contributions Act 2006 (c. 10), ss. 3(1), 9

[F93 Class 1B contributions] U.K.

Textual Amendments

F93 S. 10A and cross-heading inserted (8.9.1998 for specified purposes, 6.4.1999 in so far as not already in force) by Social Security Act 1998 (c. 14), ss. 53, 87(2); S.I. 1998/2209, art. 2(b)(c), Sch. Pts. 2, 3

[F93 10A Class 1B contributions U.K.

(1) Where for any tax year a person is accountable to the Inland Revenue in respect of income tax on [F94 general earnings] of his employees in accordance with a PAYE settlement agreement, a Class 1B contribution shall be payable by him for that tax year in accordance with this section.

(2) The Class 1B contribution referred to in subsection (1) above is payable in respect of—

(a) the amount of any of [F95 the general earnings included] in the PAYE settlement agreement which are chargeable emoluments; and

(b) the total amount of income tax in respect of which the person is accountable for the tax year in accordance with the PAYE settlement agreement.

(3) The amount of the Class 1B contribution referred to in subsection (1) above shall be the Class 1B percentage of the aggregate of the amounts mentioned in paragraphs (a) and (b) of subsection (2) above.

(4) [F96 General earnings are chargeable emoluments] for the purposes of subsection (2) above if, apart from section [F97 6(2) or 10(6)] above, the person accountable in accordance with the PAYE settlement agreement would be liable or entitled to pay secondary Class 1 contributions or Class 1A contributions in respect of them.

(5) Where—

(a) the PAYE settlement agreement was entered into after the beginning of the tax year; and

(b) Class 1 contributions were due in respect of any [F98 general earnings] before it was entered into,

those [F98 general earnings] shall not be taken to be included in the PAYE settlement agreement.

[F99 (6) In subsection (3) above “the Class 1B percentage” means a percentage rate equal to [F100 the secondary percentage] for the tax year in question.]

(7) [F101 The Treasury may by regulations] provide for persons to be excepted in prescribed circumstances from liability to pay Class 1B contributions.]

Textual Amendments

F94 Words in s. 10A(1) substituted (6.4.2003 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. 177(2) (with Sch. 7)

F95 Words in s. 10A(2)(a) substituted (6.4.2003 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. 177(3) (with Sch. 7)

F96 Words in s. 10A(4) substituted (6.4.2003 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. 177(4) (with Sch. 7)

F97 Words in s. 10A(4) substituted (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), s. 13, Sch. 1 para. 1(2); S.I. 2004/1943, art. 5(a)(i)

F98 Words in s. 10A(5) substituted (6.4.2003 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. 177(5) (with Sch. 7)

F99 S. 10A(6) substituted (6.4.2000) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 77, 89(3)(a); S.I. 1999/3420, art. 4(a)

F100 Words in s. 10A(6) substituted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 1 para. 3

F101 Words in s. 10A(7) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 11; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

Class 2 contributions E+W+S

11 Liability for Class 2 contributions. E+W+S

(1) Every self-employed earner who is over the age of 16 shall be liable to pay Class 2 contributions at the rate of [F102 £2.75] a week, subject to the provisions of this section and sections 12 and 19(4)(b) below.

(2) No Class 2 contributions shall be payable by an earner in respect of any period after he attains pensionable age.

(3) [F103 The Treasury may by regulations] make provision so that an earner is liable for a weekly rate of Class 2 contributions higher than that specified in subsection (1) above where—

(a) in respect of any employment of his, he is treated by regulations under section 2(2)(b) above as being a self-employed earner; and

(b) in any period or periods he has earnings from that employment and—

(i) those earnings are such that (disregarding their amount) he would be liable for Class 1 contributions in respect of them if he were not so treated in respect of the employment, and

(ii) no Class 4 contribution is payable in respect of the earnings by virtue of regulations under section 18(1) below.

(4) [F103 The Treasury may by regulations] provide for an earner otherwise liable for Class 2 contributions in respect of employment as a self-employed earner to be excepted from the liability in respect of any period in which his earnings from such employment are, or are treated by regulations as being, less than [F104 £5,885] a tax year.

(5) Regulations made for the purposes of subsection (4) above shall not except a person from liability to pay contributions otherwise than on his own application, but may provide for so excepting a person with effect from any date not earlier than 13 weeks before the date on which his application was made.

Textual Amendments

F102 Sum in s. 11(1) substituted (6.4.2014) by The Social Security (Contributions) (Re-rating and National Insurance Funds Payments) Order 2014 (S.I. 2014/475), arts. 1, 2(a)

F103 Words in s. 11(3)(4) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 12; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F104 Sum in s. 11(4) substituted (6.4.2014) by The Social Security (Contributions) (Re-rating and National Insurance Funds Payments) Order 2014 (S.I. 2014/475), arts. 1, 2(b)

Modifications etc. (not altering text)

C53 S. 11(1)(4): power to amend conferred (1.7.1992) by Social Security Administration Act 1992 (c. 5), ss. 141(4), 192(4).

C54 S. 11(1)(4): power to amend conferred (1.7.1992) by Social Security Administration Act 1992 (c. 5), ss. 143(1)(3)(4), 192(4)

C55 S. 11(1): power to amend conferred (1.7.1992) by Social Security Administration Act 1992 (c. 5), ss. 145(4)(a), 192(4)

12 Late paid Class 2 contributions. E+W+S

(1) This section applies to any Class 2 contribution paid in respect of a week falling within a tax year (“the contribution year") earlier than the tax year in which it is paid (“the payment year").

(2) Subject to subsections (3) to (5) below, the amount of a contribution to which this section applies shall be the amount which the earner would have had to pay if he had paid the contribution in the contribution year.

(3) Subject to subsections (4) to (6) below, in any case where—

(a) the earner pays an ordinary contribution to which this section applies after the end of the tax year immediately following the contribution year; and

(b) the weekly rate of ordinary contributions for the week in respect of which the contribution was payable in the contribution year differs from the weekly rate applicable at the time of payment in the payment year,

the amount of the contribution shall be computed by reference to the highest weekly rate of ordinary contributions in the period beginning with the week in respect of which the contribution is paid and ending with the day on which it is paid.

(4) The [F105 Treasury] may by regulations direct that subsection (3) above shall have effect in relation to a higher-rate contribution to which this section applies subject to such modifications as may be prescribed.

(5) Subject to subsection (6) below, for the purposes of proceedings in any court relating to an earner’s failure to pay Class 2 contributions, the amount of each contribution which he is to be treated as having failed to pay is the amount which he would have paid in accordance with subsections (1) to (3) above or regulations under subsection (6) below if he had paid that contribution on the date on which the proceedings commenced.

(6) The [F105 Treasury] may by regulations provide that the amount of any contribution which, apart from the regulations, would fall to be computed in accordance with subsection (3) or (5) above shall instead be computed by reference to a tax year not earlier than the contribution year but earlier—

(a) in a case falling within subsection (3) above, than the payment year; and

(b) in a case falling within subsection (5) above, than the tax year in which the proceedings commenced.

(7) For the purposes of this section—

(a) proceedings in the High Court or a county court commence when an action commences;

[F106 (aa) civil proceedings in a magistrates’ court commence when a complaint is made;] and

(b) proceedings under section 114 of the Administration Act (offences relating to contributions) commence when an information is laid.

(8) In this section—

• “ordinary contribution” means a contribution under section 11(1) above; and

• “higher-rate contribution” means a contribution under regulations made under section 11(3) above.

Textual Amendments

F105 Word in s. 12(4)(6) substituted (1.4 1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 13; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F106 S. 12(7)(aa) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 9 para. 3; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

Class 3 contributions E+W+S

13 Class 3 contributions. E+W+S

(1) [F107 The Treasury shall by regulations] provide for earners and others, if over the age of 16, to be entitled if they so wish, but subject to any prescribed conditions, to pay Class 3 contributions; and, subject to the following provisions of this section, the amount of a Class 3 contribution shall be [F108 £13.90].

(2) Payment of Class 3 contributions shall be allowed only with a view to enabling the contributor to satisfy contribution conditions of entitlement to benefit by acquiring the requisite earnings factor for the purposes described in section 22 below.

(3) [F109 The Secretary of State may by regulations] provide for Class 3 contributions, although paid in one tax year, to be appropriated in prescribed circumstances to the earnings factor of another tax year.

(4) The amount of a Class 3 contribution in respect of a tax year earlier than the tax year in which it is paid shall be the same as if it had been paid in the earlier year and in respect of that year, unless it falls to be calculated in accordance with subsection (6) below or regulations under subsection (7) below.

(5) In this section—

• “the payment year” means the tax year in which a contribution is paid; and

• “the contribution year” means the earlier year mentioned in subsection (4) above.

(6) Subject to subsection (7) below, in any case where—

(a) a Class 3 contribution is paid after the end of the next tax year but one following the contribution year; and

(b) the amount of a Class 3 contribution applicable had the contribution been paid in the contribution year differs from the amount of a Class 3 contribution applicable at the time of payment in the payment year,

the amount of the contribution shall be computed by reference to the highest of those two amounts and of any other amount of a Class 3 contribution in the intervening period.

(7) The [F110 Treasury] may by regulations provide that the amount of a contribution which apart from the regulations would fall to be computed in accordance with subsection (6) above shall instead be computed by reference to the amount of a Class 3 contribution for a tax year earlier than the payment year but not earlier than the contribution year.

Textual Amendments

F107 Words in s. 13(1) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 14(2); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F108 Sum in s. 13(1) substituted (6.4.2014) by The Social Security (Contributions) (Re-rating and National Insurance Funds Payments) Order 2014 (S.I. 2014/475), arts. 1, 3

F109 Words in s. 13(3) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 14(3); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F110 Word in s. 13(7) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 14(4); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

Modifications etc. (not altering text)

C56 S. 13(1): power to amend conferred (1.7.1992) by Social Security Administration Act 1992 (c. 5), ss. 141(4), 192(4).

C57 S. 13(1): power to amend conferred (1.7.1992) by Social Security Administration Act 1992 (c. 5), ss. 143(1)(4), 192(4)

C58 S. 13(1): power to amend conferred (1.7.1992) by Social Security Administration Act 1992 (c. 5), ss. 145(4)(b), 192(4)

[F111 13A Right to pay additional Class 3 contributions in certain cases E+W+S

(1) An eligible person is entitled, if he so wishes, but subject to any conditions prescribed by regulations made by the Treasury and to the following provisions of this section, to pay Class 3 contributions in respect of a missing year.

(2) A missing year is a tax year not earlier than 1975-76 in respect of which the person would under regulations under section 13 be entitled to pay Class 3 contributions but for a limit on the time within which contributions may be paid in respect of that year.

(3) A person is not entitled to pay contributions in respect of more than 6 tax years under this section.

(4) A person is not entitled to pay any contribution under this section after the end of 6 years beginning with the day on which he attains pensionable age.

(5) A person is an eligible person if the following conditions are satisfied.

(6) The first condition is that the person attained or will attain pensionable age in the period—

(a) beginning with 6th April 2008, and

(b) ending with 5th April 2015.

(7) The second condition is that there are at least 20 tax years each of which is a year to which subsection (8) or (10) applies.

(8) This subsection applies if—

(a) the year is one in respect of which the person has paid or been credited with contributions that are of a relevant class for the purposes of paragraph 5 or 5A of Schedule 3 or been credited (in the case of 1987-88 or any subsequent year) with earnings, and

(b) in the case of that year, the earnings factor derived as mentioned in subsection (9) is not less than the qualifying earnings factor for that year.

(9) For the purposes of subsection (8)(b) the earnings factor—

(a) in the case of 1987-88 or any subsequent year, is that which is derived from—

(i) so much of the person's earnings as did not exceed the upper earnings limit and upon which such of the contributions mentioned in subsection (8)(a) as are primary Class 1 contributions were paid or treated as paid or earnings credited, and

(ii) any Class 2 or Class 3 contributions for the year, or

(b) in the case of any earlier year, is that which is derived from the contributions mentioned in subsection (8)(a).

(10) This subsection applies (in the case of a person who attained or will attain pensionable age before 6th April 2010) if the year is one in which the person was precluded from regular employment by responsibilities at home within the meaning of regulations under paragraph 5(7) of Schedule 3.

(11) The third condition applies only if the person attained or will attain pensionable age before 6th April 2010.

(12) That condition is that—

(a) the person has, in respect of any one tax year before that in which he attains pensionable age, actually paid contributions that are of a relevant class for the purposes of paragraph 5 of Schedule 3, and

(b) in the case of that year, the earnings factor derived as mentioned in subsection (13) is not less than the qualifying earnings factor for that year.

(13) For the purposes of subsection (12)(b) the earnings factor—

(a) in the case of 1987-88 or any subsequent year, is that which is derived from—

(i) so much of the person's earnings as did not exceed the upper earnings limit and upon which such of the contributions mentioned in subsection (12)(a) as are primary Class 1 contributions were paid or treated as paid, and

(ii) any Class 2 or Class 3 contributions for the year, or

(b) in the case of any earlier year, is that which is derived from the contributions mentioned in subsection (12)(a).]

Textual Amendments

F111 S. 13A inserted (6.4.2009) by Pensions Act 2008 (c. 30), ss. 135(2), 149(4)

14 Restriction on right to pay Class 3 contributions. E+W+S

(1) No person shall be entitled to pay a Class 3 contribution in respect of any tax year if his earnings factor, or the aggregate of his earnings factors, for that year derived—

(a) in the case of 1987-88 or any subsequent year, from earnings upon which Class 1 contributions have been paid or treated as paid or from Class 2 contributions actually paid; or

(b) in the case of any earlier year, from contributions actually paid,

is equal to or exceeds the qualifying earnings factor for that year; and regulations may provide for precluding the payment of Class 3 contributions in other cases.

(2) Regulations may provide for the repayment of Class 3 contributions that have been paid in cases where their payment was precluded by, or by regulations made under, subsection (1) above.

(3) Contributions repayable by virtue of regulations under subsection (2) above shall, for the purpose of determining the contributor’s entitlement to any benefit, be treated as not having been paid (but nothing in this subsection shall be taken to imply that any other repayable contributions are to be treated for the purposes of benefit as having been paid).

[F112 (4) Where primary Class 1 contributions have been paid or treated as paid on any part of a person’s earnings, subsection (1)(a) above shall have effect as if such contributions had been paid or treated as paid on so much of those earnings as did not exceed the upper earnings limit.]

[F113 (5) Regulations under subsection (1) or (2) above shall be made by the Treasury.]

Textual Amendments

F112 S. 14(4) inserted (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 59; S.I. 1999/418, art. 2(2)(3)(a)

F113 S. 14(5) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 15; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

Class 4 contributions U.K.

15 Class 4 contributions recoverable under the Income Tax Acts. E+W+S

(1) Class 4 contributions shall be payable for any tax year in respect of all [F114 profits] which—

(a) are immediately derived from the carrying on or exercise of one or more trades, professions or vocations, F115 ...

(b) [F116 are profits chargeable to income tax under Chapter 2 of Part 2 of the Income Tax (Trading and Other Income) Act 2005] for the year of assessment corresponding to that tax year [F117 and

(c) are not profits of a trade, profession or vocation carried on wholly outside the United Kingdom.]

(2) Class 4 contributions in respect of profits F118 ... shall be payable—

(a) in the same manner as any income tax which is, or would be, chargeable in respect of those profits F118 ... (whether or not income tax in fact falls to be paid), and

(b) by the person on whom the income tax is (or would be) charged,

in accordance with assessments made from time to time under the Income Tax Acts.

[F119 (3) The amount of a Class 4 contribution under this section for any tax year is equal to the aggregate of—

(a) the main Class 4 percentage of so much of the profits F120 ... referred to in subsection (1) above (computed in accordance with Schedule 2 to this Act) as exceeds [F121 £7,956] but does not exceed [F122 £41,865]; and

(b) the additional Class 4 percentage of so much of those profits F120 ... as exceeds [F122 £41,865];

but the figures specified in this subsection are subject to alteration under section 141 of the Administration Act.

(3ZA) For the purposes of this Act—

(a) the main Class 4 percentage is [F123 9] per cent; and

(b) the additional Class 4 percentage is [F124 2] per cent;

but the main Class 4 percentage is subject to alteration under section 143 of the Administration Act.]

[F125 (3A) Where income tax is (or would be) charged on a member of a limited liability partnership in respect of profits F126 ... arising from the carrying on of a trade or profession by the limited liability partnership, Class 4 contributions shall be payable by him if they would be payable were the trade or profession carried on in partnership by the members.]

F127 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) For the purposes of this section the year of assessment which corresponds to a tax year is the year of assessment (within the meaning of the Tax Acts) which consists of the same period as that tax year.

Textual Amendments

F114 Word in s. 15(1) substituted (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 420(2)(a) (with Sch. 2)

F115 Word in s. 15(1) repealed (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 420(2)(b), Sch. 3 (with Sch. 2)

F116 Words in s. 15(1)(b) substituted (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 420(2)(c) (with Sch. 2)

F117 S. 15(1)(c) and preceding word inserted (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 420(2)(d) (with Sch. 2)

F118 Words in s. 15(2) repealed (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 420(3), Sch. 3 (with Sch. 2)

F119 S. 15(3)(3ZA) substituted for s. 15(3) (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 3(1), 8(2)

F120 Words in s. 15(3) repealed (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 420(3), Sch. 3 (with Sch. 2)

F121 Sum in s. 15(3) substituted (6.4.2014) by The Social Security (Contributions) (Re-rating and National Insurance Funds Payments) Order 2014 (S.I. 2014/475), arts. 1, 4(a)

F122 Sum in s. 15(3) substituted (6.4.2014) by The Social Security (Contributions) (Re-rating and National Insurance Funds Payments) Order 2014 (S.I. 2014/475), arts. 1, 4(b)

F123 Figure in s. 15(3ZA)(a) substituted (6.4.2011) by National Insurance Contributions Act 2011 (c. 3), ss. 2(1)(a), 13(1)

F124 Figure in s. 15(3ZA)(b) substituted (6.4.2011) by National Insurance Contributions Act 2011 (c. 3), ss. 2(1)(b), 13(1)

F125 S. 15(3A) inserted (6.4.2001) by Limited Liability Partnerships Act 2000 (c. 12), ss. 13, 19(1); S.I. 2000/3316, art. 2

F126 Words in s. 15(3A) repealed (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 420(3), Sch. 3 (with Sch. 2)

F127 S. 15(4) repealed (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 420(4), Sch. 3 (with Sch. 2)

Modifications etc. (not altering text)

C59 S. 15(3): power to amend conferred (1.7.1992) by Social Security Administration Act 1992 (c. 5), ss. 141(4), 192(4)

C60 S. 15(3ZA)(a): power to amend conferred (1.7.1992) by Social Security Administration Act 1992 (c. 5), ss. 143(1)(4), 192(4)

16 Application of Income Tax Acts and destination of Class 4 contributions. U.K.

(1) All the provisions of the Income Tax Acts, including in particular—

(a) provisions as to assessment, collection, repayment and recovery, and

[F128 (b) the provisions of Part VA (payment of tax) and Part X (penalties) of the Taxes Management Act 1970,] [F129 and

(c) the provisions of Schedules 55 and 56 to the Finance Act 2009 [F130 and of Schedule 38 to the Finance Act 2012],]

shall, with the necessary modifications, apply in relation to Class 4 contributions under this Act and the Northern Ireland Contributions and Benefits Act as if those contributions were income tax chargeable under [F131 Chapter 2 of Part 2 of the Income Tax (Trading and Other Income) Act 2005 in respect of the profits of a trade, profession or vocation which is not carried on wholly outside the United Kingdom].

(2) Subsection (1) above is subject to any provision made by or under—

(a) sections 17(3) and (4) and 18 below;

(b) sections 17(3) and (4) and 18 of the Northern Ireland Contributions and Benefits Act; and

(c) Schedule 2 to this Act.

(3) Schedule 2 to this Act has effect for the application or modification, in relation to Class 4 contributions under this Act and the Northern Ireland Contributions and Benefits Act, of certain provisions of the Income Tax Acts, and the exclusion of other provisions, and generally with respect to the contributions.

F132 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F133 (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F128 S. 16(1)(b) substituted (6.4.1996 with effect in accordance with s. 196 of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 45

F129 S. 16(1)(c) and word inserted (1.4.2011) by The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011 (S.I. 2011/702), art. 13 (with arts. 20, 22)

F130 Words in s. 16(1)(c) inserted (1.4.2013) by Finance Act 2012 (c. 14), Sch. 38 para. 53; S.I. 2013/279, art. 2

F131 Words in s. 16(1) substituted (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 421 (with Sch. 2)

F132 S. 16(4) omitted (1.4.1999) by virtue of Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 16, Sch. 10 Pt. 1; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F133 S. 16(5) repealed (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 7, 8(2), Sch. 2

17 Exceptions, deferment and incidental matters relating to Class 4 contributions. E+W+S

(1) [F134 The Inland Revenue may by regulations] provide—

(a) for excepting persons from liability to pay Class 4 contributions[F135 , or any prescribed part of such contributions,] in accordance with sections 15 and 16(1) to (3) above; or

(b) for deferring any person’s liability,

F136 ...

(2) Exception from liability, or deferment, under subsection (1) above may, in particular, be by reference—

(a) to a person otherwise liable for contributions being under a prescribed age at the beginning of a tax year;

(b) to a person having attained pensionable age;

(c) to a person being in receipt of earnings in respect of which primary Class 1 contributions are, or may be, payable; or

(d) to a person not satisfying prescribed conditions as to residence or presence in the United Kingdom.

(3) [F137 The Inland Revenue may by regulations] provide for any incidental matters arising out of the payment of any Class 4 contributions recovered by the Inland Revenue, including in particular the return, in whole or in part, of such contributions in cases where—

(a) payment has been made in error; or

(b) repayment ought for any other reason to be made.

(4) [F137 The Inland Revenue may by regulations] provide for any matters arising out of the deferment of liability [F138 to pay Class 4 contributions, or any part of such contributions,] under subsection (1) above, including in particular provision for the amount of a person’s profits or gains (as computed in accordance with Schedule 2 to this Act) to be certified by the Inland Revenue to F139 ... the person liable.

F140 (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F141 (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F134 Words in s. 17(1) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 17(2); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F135 Words in s. 17(1) inserted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 1 para. 4(2)

F136 Words in s.17(1) repealed (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. 6(a), Sch. 10 Pt. 1; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F137 Words in s. 17(3)(4) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 17(3); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F138 Words in s. 17(4) substituted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 1 para. 4(3)

F139 Words in s.17(4) repealed (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 6(b); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F140 S. 17(5) repealed (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 7, 8(2), Sch. 2

F141 S. 17(6) ceases to have effect (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 17(4), Sch. 10 Pt. 1; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

18 Class 4 contributions recoverable under regulations. E+W+S

(1) [F142 The Inland Revenue may by regulations make provision] so that where—

(a) an earner, in respect of any one or more employments of his, is treated by regulations under section 2(2)(b) above as being self-employed; and

(b) in any tax year he has earnings from any such employment (one or more) which fall within paragraph (b)(i) of subsection (3) of section 11 above but is not liable for a higher weekly rate of Class 2 contributions by virtue of regulations under that subsection; and

(c) the total of those earnings exceeds [F143 £7,956],

he is to be liable, in respect of those earnings, to pay a Class 4 contribution F144 ....

[F145 (1A) The amount of a Class 4 contribution payable by virtue of regulations under this section is equal to the aggregate of—

(a) the main Class 4 percentage of so much of the total of the earnings referred to in subsection (1)(b) above as exceeds [F146 £7,956] but does not exceed [F147 £41,865]; and

(b) the additional Class 4 percentage of so much of that total as exceeds [F147 £41,865];

but the figures specified in this subsection are subject to alteration under section 141 of the Administration Act.]

(2) [F148 In relation to Class 4 contributions payable by virtue of regulations under this section], [F149 regulations made by the Inland Revenue may]—

(a) apply any of the provisions of Schedule 1 to this Act (except a provision conferring power to make regulations); and

(b) make any such provision as may be made by regulations under that Schedule, except paragraph 6 [F150 or 7BZA].

Textual Amendments

F142 Words in s. 18(1) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 18(2); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F143 Sum in s. 18(1) substituted (6.4.2014) by The Social Security (Contributions) (Re-rating and National Insurance Funds Payments) Order 2014 (S.I. 2014/475), arts. 1, 4(a)

F144 Words in s. 18(1) repealed (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 7, 8(2), Sch. 2

F145 S. 18(1A) inserted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 3(3), 8(2)

F146 Sum in s. 18(1A) substituted (6.4.2014) by The Social Security (Contributions) (Re-rating and National Insurance Funds Payments) Order 2014 (S.I. 2014/475), arts. 1, 4(a)

F147 Sum in s. 18(1A) substituted (6.4.2014) by The Social Security (Contributions) (Re-rating and National Insurance Funds Payments) Order 2014 (S.I. 2014/475), arts. 1, 4(b)

F148 Words in s. 18(2) substituted (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. 7; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F149 Words in s. 18(2) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 18(3); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F150 Words in s. 18(2)(b) inserted (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), s. 13, Sch. 1 para. 1(3); S.I. 2004/1943, art. 5(a)(i)

Modifications etc. (not altering text)

C61 S. 18(1): power to amend conferred (1.7.1992) by Social Security Administration Act 1992 (c. 5), ss. 141(5), 192(4)

General E+W+S

19 General power to regulate liability for contributions. E+W+S

(1) Regulations may provide either generally or in relation to—

(a) any prescribed category of earners; or

(b) earners in any prescribed category of employments,

that their liability in a particular tax year in respect of contributions of prescribed classes[F151 , or any prescribed part of such contributions,] is not to exceed such maximum amount or amounts as may be prescribed.

(2) Regulations made for the purposes of subsection (1) above may provide—

(a) for an earner whose liability is subject to a maximum prescribed under that subsection to be liable in the first instance for the full amount of any contributions due from him apart from the regulations, or to be relieved from liability for such contributions in prescribed circumstances and to the prescribed extent; and

(b) for contributions paid in excess of any such maximum to be repaid at such times, and in accordance with such conditions, as may be prescribed.

(3) Regulations may provide, in relation to earners otherwise liable for contributions of any class [F152 or any part of such contributions], for excepting them from the liability for such periods, and in such circumstances, as may be prescribed.

(4) As respects any woman who was married or a widow on 6th April 1977 (the date of the coming into force of the repeal of the old provisions that primary Class 1 contributions might be paid at a reduced rate and Class 2 contributions need not be paid by a married woman or a widow) regulations shall provide—

(a) for enabling her to elect that [F153 so much of her liability in respect of primary Class 1 contributions as is attributable to section 8(1)(a) above] shall be a liability to contribute at such reduced rate as may be prescribed; and

(b) either for enabling her to elect that her liability in respect of Class 2 contributions shall be a liability to contribute at such reduced rate as may be prescribed or for enabling her to elect that she shall be under no liability to pay such contributions; and

(c) for enabling her to revoke any such election.

(5) Regulations under subsection (4) above may—

(a) provide for the making or revocation of any election under the regulations to be subject to prescribed exceptions and conditions;

(b) preclude a person who has made such an election from paying Class 3 contributions while the election has effect;

(c) provide for treating an election made or revoked for the purpose of any provision of the regulations as made or revoked also for the purpose of any other provision of the regulations;

(d) provide for treating an election made in accordance with regulations under section 130(2) of the 1975 Act as made for the purpose of regulations under subsection (4) above.

[F154 (5A) Regulations under any of subsections (1) to (5) above shall be made by the Treasury.]

(6) [F155 The Secretary of State may by regulations] provide for earnings factors to be derived, for such purposes as may be prescribed, as follows, that is to say—

(a) in the case of earnings factors for 1987-88 or any subsequent tax year—

(i) from earnings upon which primary Class 1 contributions are paid at a reduced rate by virtue of regulations under subsection (4) above; or

(ii) from Class 2 contributions paid at a reduced rate by virtue of such regulations; and

(b) in the case of earnings factors for any earlier tax year, from contributions which are paid at a reduced rate by virtue of regulations under subsection (4) above;

and if provision is made for a person to have earnings factors so derived for the purpose of establishing entitlement to any benefit, the regulations may, in relation to that person, vary or add to the requirements for entitlement to that benefit.

Textual Amendments

F151 Words in s. 19(1) inserted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 1 para. 5(2)

F152 Words in s. 19(3) inserted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 1 para. 5(3)

F153 Words in s. 19(4)(a) substituted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 1 para. 5(4)

F154 S. 19(5A) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 19(2); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F155 Words in s. 19(6) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 19(3); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[F156 19A Class 1, 1A or 1B contributions paid in error E+W+S

(1) This section applies where—

(a) payments by way of Class 1, Class 1A or Class 1B contributions are made in respect of earnings paid to or for the benefit of an earner (or in respect of a benefit made available to an earner) in 1998-99 or a subsequent tax year (“year 1”);

(b) the payments are made in error, in that the employment from which the earnings are derived (or by reason of which the benefit is made available) is not employed earner’s employment; and

(c) the person making the payments has not been notified of the error by the [F157 Inland Revenue] before the end of the tax year following year 1 (“year 2”).

(2) After the end of year 2 the earner shall, except in such circumstances as may be prescribed, be treated for all purposes relating to—

(a) contributions and contributory benefits; and

(b) statutory sick pay and statutory maternity pay,

as if the earnings were derived from (or the benefit were made available by reason of) employed earner’s employment.

[F158 (3) Regulations under subsection (2) above shall be made by the Treasury.]]

Textual Amendments

F156 S. 19A inserted (4.3.1999 for specified purposes, 6.4.1999 in so far as not already in force) by Social Security Act 1998 (c. 14), ss. 54, 87(2); S.I. 1999/526, art. 2(1)(2)(a)

F157 Words in s. 19A(1)(c) substituted (4.3.1999 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(3), Sch. 9 para. 4; S.I. 1999/527, art. 2(a)(b), Schs. 1, 2 (with arts. 3-6)

F158 S. 19A(3) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 20; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

Part II E+W+S Contributory Benefits

Modifications etc. (not altering text)

C62 Pt. 2 modified (E.W.S.) (11.11.1999 for specified purposes, 1.12.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 49, 89(5)(a); S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

C63 Pt. 2: power to modify conferred (11.11.1999) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 52(1)(2)(6)(h), 89(4)(a) (with s. 52(7))

Preliminary E+W+S

20 Descriptions of contributory benefits. E+W+S

(1) Contributory benefits under this Part of this Act are of the following descriptions, namely—

F159 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F160 (b) incapacity benefit, comprising—

(i) short-term incapacity benefit, and

(ii) long-term incapacity benefit;]

(d) maternity allowance F161 ... ;

(e) widow’s benefit, comprising—

F162 (i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(ii) widowed mother’s allowance F163 ... ;

(iii) widow’s pension;

[F164 (ea) bereavement benefits, comprising—

(i) bereavement payment;

(ii) widowed parent’s allowance F163 ...;

(iii) bereavement allowance;]

(f) retirement pensions of the following categories—

(i) Category A, payable to a person by virtue of his own contributions (with increase for adult F165 ... dependants); and

[F166 (ii) Category B, payable to a person by virtue of the contributions of a spouse F163 ... [F167 or civil partner]]

[F168 (fa) shared additional pensions;]

(g) for existing beneficiaries only, child’s special allowance.

(2) In this Act—

• “long-term benefit” means—

  (a)

  [F169 long-term incapacity benefit;]

  (b)

  a widowed mother’s allowance;

  (ba)

  [F170 a widowed parent’s allowance;]

  (bb)

  [F170 a bereavement allowance;]

  (c)

  a widow’s pension; and

  (d)

  a Category A or Category B retirement pension

  (e)

  [F171 a shared additional pension;]; and

• “short-term benefit” means—

  (a)

  F172 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  (b)

  [F173 short-term incapacity benefit; and]

  (c)

  maternity allowance.

(3) The provisions of this Part of this Act are subject to the provisions of [F174 Chapter II of Part III of the Pensions Act (reduction in state scheme contributions and benefits for members of certified schemes)].

Textual Amendments

F159 S. 20(1)(a) repealed (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 3; S.I. 1996/2208, art. 2(b)

F160 S. 20(1)(b) substituted for s. 20(1)(b)(c) (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 2(2); S.I. 1994/2926, art. 2(4), Sch. Pt. 4

F161 Words in s. 20(1)(d) repealed (6.4.2010) by Welfare Reform Act 2009 (c. 24), ss. 58(2)(a), 61(2), Sch. 7 Pt. 2

F162 S. 20(1)(e)(i) repealed (24.4.2000 for specified purposes, 9.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 3(2)(a), Sch. 13 Pt. 5; S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I

F163 Words in s. 20(1) repealed with savings (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/938, art. 2, Sch. (with art. 3)

F164 S. 20(1)(ea) inserted (24.4.2000 for specified purposes, 9.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 3(2)(b); S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I

F165 Words in s. 20(1)(f)(i) repealed with savings (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/938, art. 2, Sch. (with art. 3)

F166 S. 20(1)(f)(ii) substituted (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 21(1)

F167 Words in s. 20(1)(f)(ii) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 13; S.I. 2005/3175, art. 2(1), Sch. 1

F168 S. 20(1)(fa) inserted (1.12.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 12 para. 15(2); S.I. 2000/1047, art. 2(2)(d), Sch. Pt. 4

F169 Words in s. 20(2) substituted (13.4 1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 2(3)(a); S.I. 1994/2926, art. 2(4), Sch. Pt. 4

F170 Words in s. 20(2) inserted (24.4.2000 for specified purposes, 9.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 3(3); S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I

F171 Words in s. 20(2) inserted (1.12.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 12 para. 15(3); S.I. 2000/1047, art. 2(2)(d), Sch. Pt. 4

F172 Words in s. 20(2) repealed (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 3; S.I. 1996/2208, art. 2(b)

F173 Words in s. 20(2) substituted (13.4 1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 2(3)(b); S.I. 1994/2926, art. 2(4), Sch. Pt. 4

F174 Words in s. 20(3) substituted (7.2.1994) by Pension Schemes Act 1993 (c. 48), s. 193(2), Sch. 8 para. 35 (with s. 189. Schs. 6, 9); S.I. 1994/86

21 Contribution conditions. E+W+S

(1) Entitlement to any of the benefits specified in section 20(1) above, [F175 other than [F176 short-term incapacity benefit under subsection (1)(b) of section 30A below,] long-term incapacity benefit under [F176 subsection (5) of that section] [F177 , maternity allowance under section 35 [F178 or 35B] below] or short-term or long-term incapacity benefit under section 40 or 41 below] [F179 or a shared additional pension under section 55A below], depends on contribution conditions being satisfied (either by the claimant or by some other person, according to the particular benefit).

(2) The class or classes of contribution which, for the purposes of subsection (1) above, are relevant in relation to each of those benefits are as follows—

Short-term benefit

F180 . . .	F180 . . .
[F181 Short-term incapacity benefit under section [F182 30A(1)(a)] below]	Class 1 or 2
F183 . . .	F183 . . .

Other benefits

[F184 Bereavement payment]	Class 1, 2 or 3
Widowed mother’s allowance	Class 1, 2 or 3
[F185 Widowed parent’s allowance	Class 1, 2 or 3]
[F185 Bereavement allowance	Class 1, 2 or 3]
Widow’s pension	Class 1, 2 or 3
Category A retirement pension	Class 1, 2 or 3
Category B retirement pension	Class 1, 2 or 3
Child’s special allowance	Class 1, 2 or 3

(3) The relevant contribution conditions in relation to the benefits specified in subsection (2) above are those specified in Part I of Schedule 3 to this Act.

(4) Part II of Schedule 3 to this Act shall have effect as to the satisfaction of contribution conditions for benefit F186 ... in certain cases where a claim for a short-term benefit or a [F187 bereavement payment] is, or has on a previous occasion been, made in the first or second year after that in which the contributor concerned first became liable for primary Class 1 or Class 2 contributions.

(5) In subsection (4) above and Schedule 3 to this Act—

(a) “the contributor concerned”, for the purposes of any contribution condition, means the person by whom the condition is to be satisfied;

(b) “a relevant class”, in relation to any benefit, means a class of contributions specified in relation to that benefit in subsection (2) above;

(c) “the earnings factor”—

(i) where the year in question is 1987-88 or any subsequent tax year, means, in relation to a person, the aggregate of his earnings factors derived from [F188 so much of his earnings as did not exceed the upper earnings limit and] upon which primary Class 1 contributions have been paid or treated as paid and from his Class 2 and Class 3 contributions; and

(ii) where the year in question is any earlier tax year, means, in relation to a person’s contributions of any class or classes, the aggregate of his earnings factors derived from all those contributions;

(d) except in the expression “benefit year”, “year” means a tax year.

[F189 (5A) Where primary Class 1 contributions have been paid or treated as paid on any part of a person’s earnings, the following provisions, namely—

(a) subsection (5)(c) above;

(b) sections 22(1)(a) [F190 , (2A)] and (3)(a), 23(3)(a), 24(2)(a), [F191 44(6)(za) and (a)] F192 ... below; and

(c) paragraphs 2(4)(a) and (5)(a), 4(2)(a), 5(2)(b) and (4)(a) [F193 , 5A(3)(a)] and 7(4)(a) of Schedule 3 to this Act,

shall have effect as if such contributions had been paid or treated as paid on so much of the earnings as did not exceed the upper earnings limit.]

(6) In this Part of this Act “benefit year” means a period—

(a) beginning with the first Sunday in January in any calendar year, and

(b) ending with the Saturday immediately preceding the first Sunday in January in the following calendar year;

but for any prescribed purposes of this Part of this Act “benefit year” may by regulations be made to mean such other period (whether or not a period of 12 months) as may be specified in the regulations.

Textual Amendments

F175 Words in s. 21(1) substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 3(2); S.I. 1994/2926, art. 2(4), Sch. Pt. 4

F176 Words in s. 21(1) inserted (3.11.2000 for specified purposes, 6.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 21(a); S.I. 2000/2958, art. 2(3)(e)(4)(5)

F177 Words in s. 21(1) inserted (12.1.2000 for specified purposes, 2.4.2000 for all other purposes) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 31(2); S.I. 1999/3309, art. 2(1)(b)

F178 Words in s. 21(1) inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations 2014 (S.I. 2014/606), regs. 1(2), 2(2)

F179 Words in s. 21(1) inserted (1.12.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 12 para. 16; S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

F180 Words in s. 21(2) table omitted (7.10.1996) by virtue of Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 3; S.I. 1996/2208, art. 2(b)

F181 Words in s. 21(2) table substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 3(3); S.I. 1994/2926, art. 2(4), Sch. Pt. 4

F182 Words in s. 21(1) substituted (3.11.2000 for specified purposes, 6.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 21(b); S.I. 2000/2958, art. 2(3)(e)(4)(5)

F183 Words in s. 21(2) repealed (12.1.2000 for specified purposes, 2.4.2000 for all other purposes) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 31(3), Sch. 13 Pt. V; S.I. 1999/3309, art. 2(1)(b)(c)

F184 Words in s. 21(2) substituted (24.4.2000 for specified purposes, 9.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 4(2)(a); S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I

F185 Words in s. 21(2) inserted (24.4.2000 for specified purposes, 9.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 4(2)(b); S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I

F186 Words in s. 21(4) repealed (12.1.2000 for specified purposes, 2.4.2000 for all other purposes) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 31(4), Sch. 13 Pt. V; S.I. 1999/3309, art. 2(1)(b)(c)

F187 Words in s. 21(4) substituted (24.4.2000 for specified purposes, 9.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 4(3); S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I

F188 Words in s. 21(5)(c)(i) substituted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 1 para. 6

F189 S. 21(5A) inserted (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 60; S.I. 1999/418, art. 2(2)(3)(a)

F190 Word in s. 21(5A)(b) inserted (8.1.2001 for specified purposes, 25.1.2001 for specified purposes, 6.4.2002 in so far as not already in force) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 35(2)(a), 86(1)(b)(2); S.I. 2000/2950, art. 6; S.I. 2001/153, art. 2(a)

F191 Words in s. 21(5A)(b) substituted (8.1.2001 for specified purposes, 25.1.2001 for specified purposes, 6.4.2002 in so far as not already in force) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 35(2)(b), 86(1)(b)(2); S.I. 2000/2950, art. 6; S.I. 2001/153, art. 2(a)

F192 Words in s. 21(5A)(b) repealed with savings (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/962, art. 2(3)(e), Sch. 1

F193 Words in s. 21(5A)(c) inserted (3.1.2012) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 2; S.I. 2011/3033, art. 2(c)(ii)

22 Earnings factors. E+W+S

(1) A person shall, for the purposes specified in subsection (2) below, be treated as having annual earnings factors derived—

(a) in the case of 1987-88 or any subsequent tax year, from [F194 so much of his earnings as did not exceed the upper earnings limit and] upon which primary Class 1 contributions have been paid or treated as paid and from Class 2 and Class 3 contributions; and

(b) in the case of any earlier tax year, from his contributions of any of Classes 1, 2 and 3;

but subject to the following provisions of this section and those of section 23 below.

(2) The purposes referred to in subsection (1) above are those of—

(a) establishing, by reference to the satisfaction of contribution conditions, entitlement to [F195 a contribution-based jobseeker’s allowance[F196 , to a contributory employment and support allowance] or to] any benefit specified in section 20(1) above, other than maternity allowance; and

(b) calculating the additional pension in the rate of a long-term benefit.

[F197 (2A) For the purposes specified in subsection (2)(b) above, in the case of the first appointed year or any subsequent tax year a person’s earnings factor shall be treated as derived only from [F198 so much of his earnings as did not exceed [F199 the applicable limit] and] on which primary Class 1 contributions have been paid or treated as paid.

[F200 This subsection does not affect the operation of sections 44A and 44B (deemed earnings factors).]]

[F201 (2B) “The applicable limit” means—

(a) in relation to a tax year before [F202 2009-10], the upper earnings limit;

(b) in relation to [F202 2009-10] or any subsequent tax year, the upper accrual point.]

(3) Separate earnings factors may be derived for 1987-88 and subsequent tax years—

(a) from earnings [F203 not exceeding the upper earnings limit] upon which primary Class 1 contributions have been paid or treated as paid;

(b) from earnings which have been credited;

(c) from contributions of different classes paid or credited in the same tax year;

(d) by any combination of the methods mentioned in paragraphs (a) to (c) above,

and may be derived for any earlier tax year from contributions of different classes paid or credited in the same tax year, and from contributions which have actually been paid, as opposed to those not paid but credited.

(4) Subject to regulations under section 19(4) to (6) above, no earnings factor shall be derived—

(a) for 1987-88 or any subsequent tax year, from earnings [F204 in respect of which] primary Class 1 contributions are paid at the reduced rate, or

(b) for any earlier tax year, from primary Class 1 contributions paid at the reduced rate or from secondary Class 1 contributions.

(5) Regulations may provide for crediting—

(a) for 1987-88 or any subsequent tax year, earnings or Class 2 or Class 3 contributions, or

(b) for any earlier tax year, contributions of any class,

for the purpose of bringing a person’s earnings factor for that tax year to a figure which will enable him to satisfy contribution conditions of entitlement to [F205 a contribution-based jobseeker’s allowance[F206 , to a contributory employment and support allowance] or to] any prescribed description of benefit (whether his own entitlement or another person’s).

[F207 (5A) Section 23A makes provision for the crediting of Class 3 contributions for the purpose of determining entitlement to the benefits to which that section applies.]

(6) Regulations may impose limits with respect to the earnings factors which a person may have or be treated as having in respect of any one tax year.

(7) The M1 power to amend regulations made before 30th March 1977 (the passing of the Social Security (Miscellaneous Provisions) Act 1977) under subsection (5) above may be so exercised as to restrict the circumstances in which and the purposes for which a person is entitled to credits in respect of weeks before the coming into force of the amending regulations; but not so as to affect any benefit for a period before the coming into force of the amending regulations if it was claimed before 18th March 1977.

[F208 (8) In this section, “contributory employment and support allowance” means a contributory allowance under Part 1 of the Welfare Reform Act 2007 (employment and support allowance).]

[F209 (9) References in this Act or any other Act to earnings factors derived from so much of a person's earnings as do not exceed the upper accrual point or the upper earnings limit are to be read, in relation to earners paid otherwise than weekly, as references to earnings factors derived from so much of those earnings as do not exceed the prescribed equivalent.]

Textual Amendments

F194 Words in s. 22(1)(a) substituted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 1 para. 7(2)

F195 Words in s. 22(2)(a) inserted (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 22; S.I. 1996/2208, art. 2(b)

F196 Words in s. 22(2)(a) inserted (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 9(3)(a); S.I. 2008/787, art. 2(4)(f)

F197 S. 22(2A) inserted (8.1.2001 for specified purposes, 25.1.2001 for specified purposes, 6.4.2002 in so far as not already in force) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 30(1), 86(1)(b)(2); S.I. 2000/2950, art. 6; S.I. 2001/153, art. 2(a)

F198 Words in s. 22(2A) substituted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 1 para. 7(2)

F199 Words in s. 22(2A) substituted (26.9.2007) by Pensions Act 2007 (c. 22), ss. 12(1)(a), 30(3)

F200 Words in s. 22(2A) inserted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 1 para. 33

F201 S. 22(2B) inserted (26.9.2007) by Pensions Act 2007 (c. 22), ss. 12(1)(b), 30(3)

F202 Word in s. 22(2B) substituted (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), ss. 3(2), 6(1)

F203 Words in s. 22(3)(a) inserted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 1 para. 7(3)

F204 Words in s. 22(4) substituted (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 61; S.I. 1999/418, art. 2(2)(3)(a)

F205 Words in s. 22(5) inserted (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 22; S.I. 1996/2208, art. 2(b)

F206 Words in s. 22(5) inserted (18.3.2008 for specified purposes, 27.10.2008 in so far as not already in force) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 9(3)(b); S.I. 2008/787, art. 2(1)(4)(f), Sch.

F207 S. 22(5A) inserted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 1 para. 9

F208 S. 22(8) inserted (18.3.2008 for specified purposes, 27.10.2008 in so far as not already in force) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 9(4); S.I. 2008/787, art. 2(1)(4)(f), Sch.

F209 S. 22(9) inserted (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 1 para. 2

Modifications etc. (not altering text)

C64 S. 22(4) modified (1.6.2007) by The Transfer of State Pensions and Benefits Regulations 2007 (S.I. 2007/1398), regs. 1(1), 8(2)

C65 S. 22(4) modified (1.6.2007) by The Transfer of State Pensions and Benefits Regulations (Northern Ireland) 2007 (S.R. 2007/286), reg. 1(1)(3), 8(2)

C66 S. 22(5)(a): power to make regulations modified (21.5.1998) by Social Security Act 1998 (c. 14), ss. 77, 87(2)(a)

Marginal Citations

M1 1977 c.5.

23 Provisions supplemental to sections 21 and 22. E+W+S

(1) Earnings factors derived as mentioned in section [F210 22(1)] above, including earnings factors as increased by any order under section 148 of the Administration Act—

(a) shall be expressed, subject to subsection (2) below, as whole numbers of pounds; and

(b) shall be made ascertainable from tables or rules to be drawn up by the Secretary of State and embodied in regulations.

(2) Subsection (1) above does not require earnings factors in respect of the tax year 1978-79 or any subsequent tax year which have been revalued for the purpose of calculating guaranteed minimum pensions under the Pensions Act [F211 or the Social Security Pensions Act 1975] to be expressed as whole numbers of pounds.

(3) The tables and rules referred to in subsection (1) above shall be drawn up so that, in general—

(a) in respect of the tax year 1987-88 and any subsequent tax year, the amount of earnings [F212 not exceeding the upper earnings limit] upon which primary Class 1 contributions have been paid or treated as paid gives rise, subject to [F213 subsections (3A) and] (4) below, to an earnings factor for that year equal or approximating to the amount of those earnings; and

(b) any number of Class 2 or Class 3 contributions in respect of a tax year gives rise to an earnings factor for that tax year equal or approximating to that year’s lower earnings limit for Class 1 contributions multiplied by the number of contributions.

[F214 (3A) For the purposes specified in section 22(2)(b) (additional pension), subsection (3)(a) has effect in relation to 2009-10 and subsequent tax years as if the reference to the upper earnings limit were to the upper accrual point.]

(4) The Secretary of State may by regulations make such modifications of subsection (3)(a) above as appear to him to be appropriate in consequence of section 8(2) above.

Textual Amendments

F210 Word in s. 23(1) substituted (19.7.1995) by Pensions Act 1995 (c. 26), ss. 134(1), 180(2)(a) (with Sch. 4)

F211 Words in s. 23(2) inserted (7.2.1994) by Pension Schemes Act 1993 (c. 48), s. 193(2), Sch. 8 para. 36 (with s. 189, Schs. 6, 9); S.I. 1994/86

F212 Words in s. 23(3)(a) inserted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 1 para. 8

F213 Words in s. 23(3)(a) substituted (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 1 para. 3(2)

F214 S. 23(3A) inserted (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 1 para. 3(3)

[F215 23A Contributions credits for relevant parents and carers E+W+S

(1) This section applies to the following benefits—

(a) a Category A retirement pension in a case where the contributor concerned attains pensionable age on or after 6th April 2010;

(b) a Category B retirement pension payable by virtue of section 48A below in a case where the contributor concerned attains pensionable age on or after that date;

(c) a Category B retirement pension payable by virtue of section 48B below in a case where the contributor concerned dies on or after that date without having attained pensionable age before that date;

(d) a widowed parent's allowance payable in a case where the contributor concerned dies on or after that date;

(e) a bereavement allowance payable in a case where the contributor concerned dies on or after that date.

(2) The contributor concerned in the case of a benefit to which this section applies shall be credited with a Class 3 contribution for each week falling after 6th April 2010 in respect of which the contributor was a relevant carer.

(3) A person is a relevant carer in respect of a week if the person—

(a) is awarded child benefit for any part of that week in respect of a child under the age of 12,

(b) is a foster parent for any part of that week, or

(c) is engaged in caring, within the meaning given by regulations, in that week.

(4) Regulations may make provision for a person's entitlement to be credited with Class 3 contributions by virtue of falling within subsection (3)(b) or (c) above to be conditional on the person—

(a) applying to be so credited in accordance with the prescribed requirements, and

(b) complying with the prescribed requirements as to the provision of information to the Secretary of State [F216 or to the Commissioners for Her Majesty’s Revenue and Customs].

(5) The contributor concerned in the case of a benefit to which this section applies shall be credited with 52 Class 3 contributions for each tax year ending before 6th April 2010 in which the contributor was precluded from regular employment by responsibilities at home within the meaning of regulations under paragraph 5(7) of Schedule 3.

(6) But the maximum number of tax years for which a person can be credited with contributions under subsection (5) above is—

(a) in the case of a benefit mentioned in subsection (1)(a) to (c) above, 22;

(b) in the case of a benefit mentioned in subsection (1)(d) or (e) above, half the requisite number of years of the person's working life.

(7) The table in paragraph 5(5) of Schedule 3 (requisite number of years of a working life of given duration) applies for the purposes of subsection (6)(b) above as it applies for the purposes of the second condition set out in paragraph 5(3) of that Schedule.

(8) For the purpose of determining entitlement to a benefit to which this section applies, a week that falls partly in one tax year and partly in another is to be treated as falling in the year in which it begins and not in the following year.

(9) In this section—

• “the contributor concerned” has the meaning given in section 21(5)(a) above;

• “foster parent” has the meaning given by regulations.]

Textual Amendments

F215 S. 23A inserted (26.9.2007) by Pensions Act 2007 (c. 22), ss. 3(1), 30(3)

F216 Words in s. 23A(4)(b) inserted (6.4.2010) by The National Insurance Contribution Credits (Transfer of Functions) Order 2009 (S.I. 2009/1377), arts. 1(1), 5

24 Records of earnings and calculation of earnings factors in absence of records. E+W+S

(1) Regulations may provide for requiring persons to maintain, in such form and manner as may be prescribed, records of such earnings paid by them as are relevant for the purpose of calculating earnings factors, and to retain such records for so long as may be prescribed.

(2) Where the Secretary of State is satisfied that records of earnings relevant for the purpose of calculating a person’s earnings factors for the tax year 1987-88 or any subsequent tax year have not been maintained or retained or are otherwise unobtainable, then, for the purpose of determining those earnings factors, he may—

(a) compute, in such manner as he thinks fit, an amount which shall be regarded as the amount of [F217 so much of that person’s earnings as did not exceed the upper earnings limit and] on which primary Class 1 contributions have been paid or treated as paid; or

(b) take the amount of those earnings to be such sum as he may specify in the particular case.

Textual Amendments

F217 Words in s. 24(2)(a) substituted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 1 para. 9

Unemployment benefit E+W+S

F218 25 Unemployment benefit. E+W+S

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F218 S. 25 repealed (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 3; S.I. 1996/2208, art. 2(b) (and see also The Jobseekers Allowance (Transitional Provisions) Regulations 1995 (S.I. 1995/3276), reg. 9(5))

F219 25A Determination of days for which unemployment benefit is payable. E+W+S

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F219 S. 25A repealed (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 3; S.I. 1996/2208, art. 2(b) (and see also The Jobseekers Allowance (Transitional Provisions) Regulations 1995 (S.I. 1995/3276), reg. 9(5))

F220 25B Power to amend provisions as to days of entitlement. E+W+S

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F220 S. 25B repealed (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 3; S.I. 1996/2208, art. 2(b) (and see also The Jobseekers Allowance (Transitional Provisions) Regulations 1995 (S.I. 1995/3276), reg. 9(5))

F221 26 Duration of unemployment benefit. E+W+S

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F221 S. 26 repealed (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 3; S.I. 1996/2208, art. 2(b) (and see also The Jobseekers Allowance (Transitional Provisions) Regulations 1995 (S.I. 1995/3276), reg. 9(5))

F222 27 Interruption of employment in connection with trade dispute. E+W+S

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F222 S. 27 repealed (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 3; S.I. 1996/2208, art. 2(b) (and see also The Jobseekers Allowance (Transitional Provisions) Regulations 1995 (S.I. 1995/3276), reg. 9(5))

F223 28 Unemployment benefit - other disqualifications etc. E+W+S

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F223 S. 28 repealed (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 3; S.I. 1996/2208, art. 2(b) (and see also The Jobseekers Allowance (Transitional Provisions) Regulations 1995 (S.I. 1995/3276), reg. 9(5))

F224 29 Exemptions from disqualification for unemployment benefit. E+W+S

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F224 S. 29 repealed (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 3; S.I. 1996/2208, art. 2(b) (and see also The Jobseekers Allowance (Transitional Provisions) Regulations 1995 (S.I. 1995/3276), reg. 9(5))

F225 30 Abatement of unemployment benefit on account of payments of occupational or personal pension. E+W+S

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F225 S. 30 repealed (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 3; S.I. 1996/2208, art. 2(b) (and see also The Jobseekers Allowance (Transitional Provisions) Regulations 1995 (S.I. 1995/3276), reg. 9(5))

[F226 Incapacity benefit E+W+S

Textual Amendments

F226 S. 30A and cross-heading inserted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), ss. 1(1), 16(3) (with s. 4); S.I. 1994/2926, art. 2(4), Sch. Pt. 4 (with The Social Security (Incapacity Benefit) (Transitional) Regulations 1995 (S.I. 1995/310))

30A Incapacity benefit: entitlement. E+W+S

(1) Subject to the following provisions of this section, a person who satisfies

[F227 (a) either of the conditions mentioned in subsection (2) below; or

(b) if he satisfies neither of those conditions, each of the conditions mentioned in subsection (2A) below,]

is entitled to short-term incapacity benefit in respect of any day of incapacity for work [F228 (“the relevant day”)] which forms part of a period of incapacity for work.

(2) The conditions [F229 mentioned in subsection (1)(a) above] are that—

(a) he is under pensionable age on [F230 the relevant day] and satisfies the contribution conditions specified for short-term incapacity benefit in Schedule 3, Part I, paragraph 2; or

(b) on that day he is over pensionable age but not more than 5 years over that age, the period of incapacity for work began before he attained pensionable age, and—

(i) he would be entitled to a Category A retirement pension if his entitlement had not been deferred or if he had not made an election under section 54(1) below, or

(ii) he would be entitled to a Category B retirement pension by virtue of the contributions of his deceased spouse [F231 or deceased civil partner], but for any such deferment or election.

[F232 (2A) The conditions mentioned in subsection (1)(b) above are that—

(a) he is aged 16 or over on the relevant day;

(b) he is under the age of 20 or, in prescribed cases, 25 on a day which forms part of the period of incapacity for work;

(c) he was incapable of work throughout a period of 196 consecutive days immediately preceding the relevant day, or an earlier day in the period of incapacity for work on which he was aged 16 or over;

(d) on the relevant day he satisfies the prescribed conditions as to residence in Great Britain, or as to presence there; and

(e) he is not, on that day, a person who is receiving full-time education.]

(3) A person is not entitled to short-term incapacity benefit [F233 under subsection (1)(a) above] for the first 3 days of any period of incapacity for work.

(4) In any period of incapacity for work a person is not entitled to short-term incapacity benefit for more than 364 days.

(5) Where a person ceases by virtue of subsection (4) above to be entitled to short-term incapacity benefit, he is entitled to long-term incapacity benefit in respect of any subsequent day of incapacity for work in the same period of incapacity for work on which he is not over pensionable age.

[F234 (6) Regulations may provide that persons who have previously been entitled to incapacity benefit shall, in prescribed circumstances, be entitled to short-term incapacity benefit under subsection (1)(b) above notwithstanding that they do not satisfy the condition set out in paragraph (b) of subsection (2A) above.

(7) Regulations may prescribe the circumstances in which a person is or is not to be treated as receiving full-time education for the purposes of paragraph (e) of that subsection.]]

Textual Amendments

F227 Words in s. 30A(1) substituted (3.11.2000 for specified purposes, 6.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 64(1)(a), 89(1); S.I. 2000/2958, art. 2(3)(c)(4)(5) (with arts. 3, 4)

F228 Words in s. 30A(1) inserted (3.11.2000 for specified purposes, 6.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 64(1)(b), 89(1); S.I. 2000/2958, art. 2(3)(c)(4)(5) (with arts. 3, 4)

F229 Words in s. 30A(2) inserted (3.11.2000 for specified purposes, 6.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 64(2)(a), 89(1); S.I. 2000/2958, art. 2(3)(c)(4)(5) (with arts. 3, 4)

F230 Words in s. 30A(2) substituted (3.11.2000 for specified purposes, 6.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 64(2)(b), 89(1); S.I. 2000/2958, art. 2(3)(c)(4)(5) (with arts. 3, 4)

F231 Words in s. 30A(2)(b)(ii) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 14; S.I. 2005/3175, art. 2(1), Sch. 1

F232 S. 30A(2A) inserted (3.11.2000 for specified purposes, 6.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 64(3), 89(1); S.I. 2000/2958, art. 2(3)(c)(4)(5) (with arts. 3, 4)

F233 Words in s. 30A(3) inserted (3.11.2000 for specified purposes, 6.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 64(4), 89(1); S.I. 2000/2958, art. 2(3)(c)(4)(5) (with arts. 3, 4)

F234 S. 30A(6)(7) inserted (3.11.2000 for specified purposes, 6.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 64(5), 89(1); S.I. 2000/2958, art. 2(3)(c)(4)(5) (with arts. 3, 4)

Modifications etc. (not altering text)

C67 S. 30A modified (5.5.2003) by The Social Security Contributions and Benefits Act 1992 (Modifications for Her Majestys Forces and Incapacity Benefit) Regulations 2003 (S.I. 2003/737), regs. 1, 2

C68 S. 30A excluded (1.10.2010) by The Employment and Support Allowance (Transitional Provisions, Housing Benefit and Council Tax Benefit) (Existing Awards) (No. 2) Regulations 2010 (S.I. 2010/1907), regs. 1(2), 22(a)

[F235 30B Incapacity benefit: rate. E+W+S

(1) The amount payable by way of incapacity benefit in respect of any day is 1/7th of the appropriate weekly rate.

(2) Subject to the following provisions of this section, the weekly rate of short-term incapacity benefit is the lower or higher rate specified in Schedule 4, Part I, paragraph 2.

The benefit is payable at the lower rate so specified for the first 196 days of entitlement in any period of incapacity for work and at the higher rate so specified thereafter.

(3) In the case of a person over pensionable age the weekly rate of short-term incapacity benefit is, subject to subsection (4) below, that at which the relevant retirement pension referred to in section 30A(2)(b) above would have been payable.

But in determining that rate any increase of the following descriptions shall be disregarded—

(a) any increase [F236 (for married people [F237 or civil partners]) under section 51A(2)] below or (for deferred retirement) under Schedule 5 to this Act;

F238 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c) any increase (for Category A or Category B pensioners) under section 150 of the Administration Act (annual up-rating) of the sums mentioned in subsection (1)(e) of that section.

(4) In the case of a person who has been entitled to short-term incapacity benefit for 196 days or more in any period of incapacity for work and—

(a) is terminally ill, or

(b) he is entitled to the highest rate of the care component of disability living allowance,

the weekly rate of short-term incapacity benefit payable, if greater than the rate otherwise payable to him under subsection (2) or (3) above, shall be equal to the rate at which long-term incapacity benefit under section 30A above would be payable to him if he were entitled to it.

For the purposes of this subsection a person is terminally ill if he suffers from a progressive disease and his death in consequence of that disease can reasonably be expected within 6 months.

(5) References to short-term incapacity benefit at the higher rate shall be construed as including short-term incapacity benefit payable to any person who has been entitled to that benefit for 196 days or more in a period of incapacity for work, notwithstanding that the rate of benefit is determined in accordance with subsection (3) or (4) above.

(6) Subject as follows, the weekly rate of long-term incapacity benefit under section 30A above is that specified in Schedule 4, Part I, paragraph 2A.

(7) Regulations may provide that if a person is, on the qualifying date in relation to a period of incapacity for work, under such age as may be prescribed, the rate of long-term incapacity benefit under section 30A above payable to him in respect of any day in that period shall be increased by such amount as may be prescribed.

For this purpose “the qualifying date” means the first day of the period of incapacity for work or such earlier day as may be prescribed.

[F239 (8) This section has effect subject to sections 30DD (reduction for pension payments) and section 30E (reduction for councillor’s allowance) below.]]

Textual Amendments

F235 S. 30B inserted (18.11.1994 for specified purposes, 13.4.1995 in so far as not already in force) by Social Security (Incapacity for Work) Act 1994 (c. 18), ss. 2(1), 16(3); S.I. 1994/2926, art. 2(2), Sch. Pt. 2 (with The Social Security (Incapacity Benefit) (Transitional) Regulations 1995 (S.I. 1995/310))

F236 Words in s. 30B(3) substituted (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 21(3)

F237 Words in s. 30B(3)(a) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 15; S.I. 2005/3175, art. 2(1), Sch. 1

F238 S. 30B(3)(b) repealed (6.4.2010 with savings until 6.4.2020) by Pensions Act 2007 (c. 22), ss. 4(4), 27(4)(b), Sch. 1 para. 12, Sch. 7 Pt. 2 (with s. 4(5)-(8))

F239 S. 30B(8) added (3.11.2000 for specified purposes, 6.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 22; S.I. 2000/2958, art. 2(3)(e)(4)(5)

[F240 30C Incapacity benefit: days and periods of incapacity for work. E+W+S

(1) For the purposes of any provisions of this Act relating to incapacity benefit, subject to the following provisions and save as otherwise expressly provided—

(a) a day of incapacity for work means a day on which a person is incapable of work;

(b) a period of incapacity for work means a period of 4 or more consecutive days, each of which is a day of incapacity for work; and

(c) any two such periods not separated by a period of more than 8 weeks shall be treated as one period of incapacity for work.

(2) Any day which falls within the maternity allowance period (as defined in section 35(2) below) shall be treated for the purposes of any provision of this Act relating to incapacity benefit as a day of incapacity for work unless the woman is disqualified for receiving a maternity allowance for that day by virtue of regulations under section 35(3)(a) below.

(3) Regulations may make provision (subject to the preceding provisions of this section) as to the days which are or are not to be treated as days of incapacity for work for the purposes of any provision of this Act relating to incapacity benefit.

(4) The Secretary of State may by regulations provide—

(a) that paragraph (b) of subsection (1) above shall have effect as if the reference there to 4 consecutive days were to such lesser number of days, whether consecutive or not, within such period of consecutive days as may be prescribed; and

(b) that paragraph (c) of that subsection shall have effect as if for the reference to 8 weeks there were substituted a reference to such larger number of weeks as may be prescribed.

[F241 (5) Where a person claims the higher rate of short-term incapacity benefit, or long-term incapacity benefit, under section 30A above for a period commencing after he has ceased to be in qualifying remunerative work (within the meaning of Part 1 of the Tax Credits Act 2002) and—

(a) the day following that on which he so ceased was a day of incapacity for work for him,

(b) he has been entitled to the higher rate of short-term incapacity benefit, or to long-term incapacity benefit, under section 30A above within the period of two years ending with that day of incapacity for work, and

(c) he satisfied the relevant tax credit conditions on the day before he so ceased,

every day during that period on which he satisfied those conditions is to be treated for the purposes of the claim as a day of incapacity for work for him.

(5A) A person satisfies the relevant tax credit conditions on a day if—

(a) he is entitled for the day to the disability element of working tax credit (on a claim made by him or by him jointly with another) or would be so entitled but for the fact that the relevant income (within the meaning of Part 1 of the Tax Credits Act 2002) in his or their case is such that he is not so entitled, and

(b) either working tax credit or any element of child tax credit other than the family element is paid in respect of the day on such a claim.]

(6) Where—

(a) a person becomes engaged in training for work, and

(b) he was entitled to the higher rate of short-term incapacity benefit, or to long-term incapacity benefit under section 30A above, for one or more of the 56 days immediately before he became so engaged, and

(c) the first day after he ceases to be so engaged is for him a day of incapacity for work and falls not later than the end of the period of two years beginning with the last day for which he was entitled to such benefit,

any day since that day in which he was engaged in training for work shall be treated for the purposes of any claim for such benefit for a period commencing after he ceases to be so engaged as having been a day of incapacity for work.

In this subsection “training for work” means training for work in pursuance of arrangements made under section 2(1) of the Employment and Training Act 1973 or section 2(3) of the Enterprise and New Towns (Scotland) Act 1990 or training of such other description as may be prescribed.

(7) For the purposes of this section “week” means any period of 7 days.]

Textual Amendments

F240 Ss. 30C-30E inserted (18.11.1994 for specified purposes, 13.4.1995 in so far as not already in force) by Social Security (Incapacity for Work) Act 1994 (c. 18), ss. 3(1), 16(3); S.I. 1994/2926, art. 2(2), Sch. Pt. 2 (with The Social Security (Incapacity Benefit) (Transitional) Regulations 1995 (S.I. 1995/310))

F241 S. 30C(5)(5A) substituted for s. 30C(5) (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 3 para. 25; S.I. 2003/962, art. 2(3)(d)(iii)

Modifications etc. (not altering text)

C69 S. 30C power to make regulations modified (21.5.1998) by Social Security Act 1998 (c. 14), ss. 77, 87(2)(a)

C70 S. 30C modified (31.3.2003) by The Tax Credits Act 2002 (Commencement No. 4, Transitional Provisions and Savings) Order 2003 (S.I. 2003/962), art. 5(2)

[F240 30D Incapacity benefit: construction of references to days of entitlement. E+W+S

(1) The following provisions have effect in calculating for the purposes of—

(a) section 30A(4) above (length of entitlement to short-term incapacity benefit),

(b) section 30B(2) above (period after which short-term incapacity benefit is payable at higher rate),

(c) section 30B(4) above (period after which incapacity benefit is payable at long-term rate in case of terminal illness), and

(d) section 30B(5) above (construction of references to short-term incapacity benefit at the higher rate),

the number of days for which a person has been entitled to short-term incapacity benefit.

(2) There shall be included—

(a) the first three days of the period of incapacity for work, and

(b) in the case of a woman, any days for which she was entitled to maternity allowance.

(3) There shall also be included such days as may be prescribed in respect of which a person was entitled to statutory sick pay, and on the first of which he satisfied the contribution conditions for short-term incapacity benefit.

(4) There shall be excluded any days in respect of which a person was disqualified for receiving incapacity benefit.]

Textual Amendments

F240 Ss. 30C-30E inserted (18.11.1994 for specified purposes, 13.4.1995 in so far as not already in force) by Social Security (Incapacity for Work) Act 1994 (c. 18), ss. 3(1), 16(3); S.I. 1994/2926, art. 2(2), Sch. Pt. 2 (with The Social Security (Incapacity Benefit) (Transitional) Regulations 1995 (S.I. 1995/310))

Modifications etc. (not altering text)

C71 S. 30D modified (6.4.2003) by The Social Security Contributions and Benefits Act 1992 (Modifications for Her Majestys Forces and Incapacity Benefit) Regulations 2003 (S.I. 2003/737), regs. 1, 3

[F242 30DD Incapacity benefit: reduction for pension payments [F243 and PPF periodic payments]. E+W+S

[F244 (1) Where—

(a) a person is entitled to incapacity benefit in respect of any period of a week or part of a week,

(b) there is—

(i) a pension payment;

(ii) a PPF periodic payment; or

(iii) any combination of the payments specified in sub-paragraphs (i) and (ii) above,

payable to him in respect of that period (or a period which forms part of that period or includes that period or part of it), and

(c) the amount of the payment or payments (or, as the case may be, the amount which in accordance with regulations is to be taken as payable to him by way of pension payments or PPF periodic payments in respect of that period), when taken together exceeds the threshold,

the amount of that benefit shall be reduced by an amount equal to 50 per cent. of that excess.]

(2) In subsection (1) above “the threshold” means—

(a) if the period in question is a week, £85 or such greater amount as may be prescribed; or

(b) if that period is not a week, such proportion of the amount mentioned in paragraph (a) as falls to be calculated in accordance with regulations on such basis as may be prescribed.

(3) Regulations may secure that a person of any prescribed description does not suffer any reduction under subsection (1) above in any amount of incapacity benefit to which he is entitled.

(4) Regulations may provide—

(a) for sums of any specified description to be disregarded for the purposes of this section;

(b) for sums of any specified description to be treated for those purposes as payable to persons as pension payments [F245 or PPF periodic payments] (including, in particular, sums in relation to which there is a deferred right of receipt);

(c) for the aggregation of sums of any specified description which are payable as pension payments [F246 or PPF periodic payments] (or treated as being so payable) in respect of the same or different periods;

(d) for such sums or aggregate sums to be apportioned between or otherwise allocated to periods in respect of which persons are entitled to incapacity benefit.

(5) In this section “pension payment” means—

(a) a periodical payment made in relation to a person under a personal pension scheme or, in connection with the coming to an end of an employment of his, under an occupational pension scheme or a public service pension scheme;

(b) a payment of any specified description, being a payment made under an insurance policy providing benefits in connection with physical or mental illness, disability, infirmity or defect; or

(c) a payment of any other specified description;

and “specified” means prescribed by or determined in accordance with regulations under this section.

(6) For the purposes of subsection (5) “occupational pension scheme”, “personal pension scheme” and “public service pension scheme” each have the meaning given by section 1 of the Pension Schemes Act 1993, except that “personal pension scheme” includes [F247 an annuity contract or trust scheme approved under section 620 or 621 of the Income and Corporation Taxes Act 1988, or a substituted contract within the meaning of section 622(3) of that Act, which is treated as having become a registered pension scheme by virtue of paragraph 1(1)(f) of Schedule 36 to the Finance Act 2004].]

Textual Amendments

F242 S. 30DD inserted (3.11.2000 for specified purposes, 6.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 63, 89(1); S.I. 2000/2958, art. 2(3)(b)(4)(5) (with art. 3(2))

F243 Words in s. 30DD heading inserted (14.2.2006) by The Pensions Act 2004 (PPF Payments and FAS Payments) (Consequential Provisions) Order 2006 (S.I. 2006/343), art. 1(1), Sch. para. 1(1)(a)

F244 S. 30DD(1) substituted (14.2.2006) by The Pensions Act 2004 (PPF Payments and FAS Payments) (Consequential Provisions) Order 2006 (S.I. 2006/343), art. 1(1), Sch. para. 1(1)(b)

F245 Words in s. 30DD(4)(b) inserted (14.2.2006) by The Pensions Act 2004 (PPF Payments and FAS Payments) (Consequential Provisions) Order 2006 (S.I. 2006/343), art. 1(1), Sch. para. 1(1)(c)

F246 Words in s. 30DD(4)(c) inserted (14.2.2006) by The Pensions Act 2004 (PPF Payments and FAS Payments) (Consequential Provisions) Order 2006 (S.I. 2006/343), art. 1(1), Sch. para. 1(1)(c)

F247 Words in s. 30DD(6) substituted (6.4.2006) by The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), arts. 1, 4(2)

[F240 30E Incapacity benefit: reduction for councillor’s allowance. E+W+S

(1) Where the net amount of councillor’s allowance to which a person is entitled in respect of any week exceeds such amount as may be prescribed, an amount equal to the excess shall be deducted from the amount of any incapacity benefit to which he is entitled in respect of that week, and only the balance remaining (if any) shall be payable.

(2) In this section “councillor’s allowance” means—

(a) in England or Wales, an allowance under or by virtue of—

(i) section 173 or 177 of the Local Government Act 1972, or

(ii) a scheme made by virtue of section 18 of the Local Government and Housing Act 1989,

other than such an allowance as is mentioned in section 173(4) of the Local Government Act 1972, or

(b) in Scotland, an allowance under or by virtue of section 49 of the Local Government (Scotland) Act 1973 or a scheme made by virtue of section 18 of the Local Government and Housing Act 1989;

and where any such allowance is paid otherwise than weekly, an amount calculated or estimated in accordance with regulations shall be regarded as the weekly amount of the allowance.

(3) In subsection (1) above “net amount”, in relation to any councillor’s allowance to which a person is entitled, means the aggregate amount of the councillor’s allowance or allowances to which he is entitled for the week in question, reduced by the amount of any expenses incurred by him in that week in connection with his membership of the council or councils in question.]

Textual Amendments

F240 Ss. 30C-30E inserted (18.11.1994 for specified purposes, 13.4.1995 in so far as not already in force) by Social Security (Incapacity for Work) Act 1994 (c. 18), ss. 3(1), 16(3); S.I. 1994/2926, art. 2(2), Sch. Pt. 2 (with The Social Security (Incapacity Benefit) (Transitional) Regulations 1995 (S.I. 1995/310))

Sickness benefit E+W+S

F248 31 Sickness benefit. E+W+S

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F248 Ss. 31-34 repealed (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 7, Sch. 2; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

F248 32 Sickness benefit - disqualifications etc. E+W+S

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F248 Ss. 31-34 repealed (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 7, Sch. 2; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

Invalidity benefits E+W+S

F248 33 Invalidity pension. E+W+S

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F248 Ss. 31-34 repealed (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 7, Sch. 2; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

F248 34 Invalidity allowance. E+W+S

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F248 Ss. 31-34 repealed (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 7, Sch. 2; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

Maternity E+W+S

35 State maternity allowance [F249 for employed or self-employed earner]. E+W+S

[F250 (1) A woman shall be entitled to a maternity allowance [F251 under this section], at the appropriate weekly rate determined under section 35A below, if—

(a) she has become pregnant and has reached, or been confined before reaching, the commencement of the 11th week before the expected week of confinement; and

(b) she has been engaged in employment as an employed or self-employed earner for any part of the week in the case of at least 26 of the 66 weeks immediately preceding the expected week of confinement; and

[F252 (c) her average weekly earnings (within the meaning of section 35A below) are not less than the maternity allowance threshold for the tax year in which the beginning of the period of 66 weeks mentioned in paragraph (b) above falls;]

(d) she is not entitled to statutory maternity pay for the same week in respect of the same pregnancy.]

(2) Subject to the following provisions of this section, a maternity allowance [F253 under this section] shall be payable for the period (“the maternity allowance period”) which, if she were entitled to statutory maternity pay, would be the maternity pay period under section 165 below.

(3) Regulations may provide—

(a) for disqualifying a woman for receiving a maternity allowance [F254 under this section] if—

[F255 (i) during the maternity allowance period, except in prescribed cases, she does any work in employment as an employed or self-employed earner;

(ia) during the maternity allowance period she fails without good cause to observe any prescribed rules of behaviour; or]

(ii) at any time before she is confined she fails without good cause to attend for, or submit herself to, any medical examination required in accordance with the regulations;

(b) that this section and [F256 section 35A below] shall have effect subject to prescribed modifications in relation to cases in which a woman has been confined and—

(i) has not made a claim for a maternity allowance [F257 under this section] in expectation of that confinement (other than a claim which has been disallowed); or

(ii) has made a claim for a maternity allowance [F258 under this section] in expectation of that confinement (other than a claim which has been disallowed), but she was confined more than 11 weeks before the expected week of confinement;

[F259 (c) that subsection (2) above shall have effect subject to prescribed modifications in relation to cases in which a woman fails to satisfy the conditions referred to in subsection (1)(b) [F260 or (c) above] at the commencement of the 11th week before the expected week of confinement, but subsequently satisfies those conditions at any time before she is confined.]

(4) A woman who has become entitled to a maternity allowance [F261 under this section] shall cease to be entitled to it if she dies before the beginning of the maternity allowance period; and if she dies after the beginning, but before the end, of that period, the allowance shall not be payable for any week subsequent to that in which she dies.

(5) Where for any purpose of this Part of this Act or of regulations it is necessary to calculate the daily rate of a maternity allowance [F262 under this section] [F263 the amount payable by way of that allowance for any day shall be taken as one seventh of the weekly rate of the allowance].

(6) In this section “confinement” means—

(a) labour resulting in the issue of a living child, or

(b) labour after [F264 24 weeks] of pregnancy resulting in the issue of a child whether alive or dead,

and “confined” shall be construed accordingly; and where a woman’s labour begun on one day results in the issue of a child on another day she shall be taken to be confined on the day of the issue of the child or, if labour results in the issue of twins or a greater number of children, she shall be taken to be confined on the day of the issue of the last of them.

[F265 (6A) In this section “the maternity allowance threshold”, in relation to a tax year, means (subject to subsection (6B) below) £30.

(6B) The Secretary of State may, in relation to any tax year after 2001-2002, by order increase the amount for the time being specified in subsection (6A) above to such amount as is specified in the order.

(6C) When deciding whether, and (if so) by how much, to increase the amount so specified the Secretary of State shall have regard to the movement, over such period as he thinks fit, in the general level of prices obtaining in Great Britain (estimated in such manner as he thinks fit).

(6D) The Secretary of State shall in each tax year carry out such a review of the amount for the time being specified in subsection (6A) above as he thinks fit.]

(7) The fact that the mother of a child is being paid maternity allowance [F266 under this section] shall not be taken into consideration by any court in deciding whether to order payment of expenses incidental to the birth of the child.

Textual Amendments

F249 Words in s. 35 heading inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations 2014 (S.I. 2014/606), regs. 1(2), 2(3)(a)

F250 S. 35(1) substituted for s. 35(1)(1A) (12.1.2000 for specified purposes, 2.4.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 53(1), 89(1) (with s. 53(4)); S.I. 1999/3309, art. 2(1)(a)

F251 Words in s. 35(1) inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations 2014 (S.I. 2014/606), regs. 1(2), 2(3)(b)

F252 S. 35(1)(c) substituted (6.4.2003) by Employment Act 2002 (c. 22), s. 55(2), Sch. 7 para. 4(2); S.I. 2002/2866, art. 2(3), Sch. 1 Pt. 3

F253 Words in s. 35(2) inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations 2014 (S.I. 2014/606), regs. 1(2), 2(3)(b)

F254 Words in s. 35(3)(a) inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations 2014 (S.I. 2014/606), regs. 1(2), 2(3)(b)

F255 S. 35(3)(a)(i)(ia) substituted for s. 35(3)(a)(i) (27.6.2006 for specified purposes, 1.10.2006 in so far as not already in force) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 6; S.I. 2006/1682, arts. 2(d), 3(d)

F256 Words in s. 35(3) substituted (12.1.2000 for specified purposes, 2.4.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 53(2)(a), 89(1) (with s. 53(4)); S.I. 1999/3309, art. 2(1)(a)

F257 Words in s. 35(3)(b)(i) inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations 2014 (S.I. 2014/606), regs. 1(2), 2(3)(b)

F258 Words in s. 35(3)(b)(ii) inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations 2014 (S.I. 2014/606), regs. 1(2), 2(3)(b)

F259 S. 35(3)(c) added (with effect in accordance with reg. 1(2) of the amending S.I.) by The Maternity Allowance and Statutory Maternity Pay Regulations 1994 (S.I. 1994/1230), reg. 2(3)

F260 Words in s. 35(3)(c) substituted (6.4.2003) by Employment Act 2002 (c. 22), s. 55(2), Sch. 7 para. 4(3); S.I. 2002/2866, art. 2(3), Sch. 1 Pt. 3

F261 Words in s. 35(4) inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations 2014 (S.I. 2014/606), regs. 1(2), 2(3)(b)

F262 Words in s. 35(5) inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations 2014 (S.I. 2014/606), regs. 1(2), 2(3)(b)

F263 Words in s. 35(5) substituted for s. 35(5)(a)(b) (1.10.2006 in respect of women whose expected week of confinement falls on or after 1.4.2007) by Social Security Act 1998 (c. 14), ss. 67, 87(2); S.I. 2006/2376, art. 2

F264 Words in s. 35(6) substituted (1.10.1992) by Still-Birth (Definition) Act 1992 (c. 29), s. 2(1)(a)(2)(a), 4(2)

F265 S. 35(6A)-(6D) inserted (6.4.2003) by Employment Act 2002 (c. 22), s. 55(2), Sch. 7 para. 4(4); S.I. 2002/2866, art. 2(3), Sch. 1 Pt. 3

F266 Words in s. 35(7) inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations 2014 (S.I. 2014/606), regs. 1(2), 2(3)(c)

[F267 35A Appropriate weekly rate of maternity allowance [F268 under section 35]. E+W+S

[F269 (1) For the purposes of section 35(1) above the appropriate weekly rate is (subject to subsection (5A) below) whichever is the lower rate of—

(a) a weekly rate equivalent to 90 per cent of the woman’s average weekly earnings; and

(b) the weekly rate for the time being prescribed under section 166(1)(b) below.]

(4) For the purposes of this section a woman’s “average weekly earnings” shall be taken to be the average weekly amount (as determined in accordance with regulations) of specified payments which—

(a) were made to her or for her benefit as an employed earner, or

(b) are (in accordance with regulations) to be treated as made to her or for her benefit as a self-employed earner,

during the specified period.

(5) Regulations may, for the purposes of subsection (4) above, provide—

(a) for the amount of any payments falling within paragraph (a) or (b) of that subsection to be calculated or estimated in such manner and on such basis as may be prescribed;

(b) for a payment made outside the specified period to be treated as made during that period where it was referable to that period or any part of it;

(c) for a woman engaged in employment as a self-employed earner to be treated as having received a payment in respect of a week—

(i) equal to [F270 an amount 90 per cent of which is equal to the weekly rate prescribed under section 166(1)(b) below that is] in force on the last day of the week, if she paid a Class 2 contribution in respect of the week, or

(ii) equal to the maternity allowance threshold in force on that day, if she was excepted (under section 11(4) above) from liability for such a contribution in respect of the week;

(d) for aggregating payments made or treated as made to or for the benefit of a woman where, either in the same week or in different weeks, she was engaged in two or more employments (whether, in each case, as an employed earner or a self-employed earner).

[F271 (5A) Where subsection (5B) below applies the appropriate weekly rate is the weekly rate for the time being prescribed under section 166(1)(b) below.

(5B) This subsection applies where a woman is treated by virtue of regulations under sub-paragraph (i) of paragraph (c) of subsection (5) above as having received a payment in respect of each week in the specified period equal to the amount mentioned in that sub-paragraph.]

[F272 (6) In this section “the maternity allowance threshold” has the same meaning as in section 35 above and “specified” means prescribed by or determined in accordance with regulations.]]

Textual Amendments

F267 S. 35A inserted (12.1.2000 for specified purposes, 2.4.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 53(3), 89(1) (with s. 53(4)); S.I. 1999/3309, art. 2(1)(a)

F268 Words in s. 35A heading inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations 2014 (S.I. 2014/606), regs. 1(2), 2(4)

F269 S. 35A(1) substituted for s. 35A(1)-(3) (6.4.2003) by Employment Act 2002 (c. 22), ss. 48(1)(a), 55(2); S.I. 2002/2866, art. 2(3), Sch. 1 Pt. 3

F270 Words in s. 35A(5)(c)(i) substituted (24.11.2002) by Employment Act 2002 (c. 22), ss. 48(1)(b), 55(2) (with s. 48(2)); S.I. 2002/2866, art. 2(1), Sch. 1 Pt. 1

F271 S. 35A(5A)(5B) inserted (6.4.2003) by Employment Act 2002 (c. 22), ss. 48(1)(c), 55(2); S.I. 2002/2866, art. 2(3), Sch. 1 Pt. 3

F272 S. 35A(6) substituted for s. 35A(6)-(8) (6.4.2003) by Employment Act 2002 (c. 22), s. 55(2), Sch. 7 para. 5; S.I. 2002/2866, art. 2(3), Sch. 1 Pt. 3

[F273 35B. State maternity allowance for participating wife or civil partner of self-employed earner E+W+S

(1) A woman (W) shall be entitled to a maternity allowance under this section, at the weekly rate given by subsection (3) below, if—

(a) W has become pregnant and has reached, or been confined before reaching, the commencement of the 11th week before the expected week of confinement; and

(b) for any part of the week in the case of at least 26 of the 66 weeks immediately preceding the expected week of confinement, W has worked with a person (S) who at the time of her doing so—

(i) was her spouse or civil partner, and

(ii) was engaged in employment as a self-employed earner; and

(c) S is liable to pay a Class 2 contribution in respect of the 26 weeks referred to in paragraph (1)(b); and

(d) W is not entitled to a maternity allowance under section 35 above, or statutory maternity pay, for the same week in respect of the same pregnancy.

(2) In this section—

(a) a reference to W working with S is a reference to W participating in the activities engaged in by S as a self-employed earner, performing the same tasks or ancillary tasks, without being employed by S or being in partnership with S;

(b) a reference to W ceasing to work with S is a reference to W ceasing to do so either permanently or until after her confinement.

(3) The rate of allowance under this section for any particular week is 90 per cent of the amount of the maternity allowance threshold for the tax year in which the week ends.

(4) Subject to subsections (10) and (11) below, a maternity allowance under this section shall be payable for the period of 14 weeks (“the 14-week period”) beginning as set out in subsection (5), (6), (7) or (8) below (whichever applies).

(5) If W ceases to work with S before the commencement of the 11th week before the expected week of confinement, the 14-week period begins with the commencement of the 11th week before the expected week of confinement.

(6) If W ceases to work with S on a day that falls within the period beginning with the commencement of the 11th week before the expected week of confinement and ending with the end of the fifth week before the expected week of confinement, the 14-week period begins immediately after that day.

(7) If on a day that falls within the period beginning with the commencement of the fourth week before the expected week of confinement and ending with the date of confinement—

(a) W ceases to work with S, or

(b) she refrains from working with S wholly or partly because of her pregnancy or confinement,

the 14-week period begins immediately after the day on which she ceases or refrains.

(8) If none of subsections (5) to (7) above applies, the 14-week period begins immediately after the date of confinement.

(9) In relation to maternity allowance under this section, a reference in a provision contained in or made under any enactment to the maternity allowance period shall be read as a reference to the 14-week period.

(10) Subsections (4) to (7) of section 35 above have effect for the purposes of this section as they have effect for the purposes of that section (reading references to the maternity allowance period as references to the 14-week period).

(11) Regulations under section 35 above may make provision for the purposes of this section corresponding or similar to the provision that may be made by virtue of subsection (3)(a), (b) or (c) of that section.]

Textual Amendments

F273 S. 35B inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations 2014 (S.I. 2014/606), regs. 1(2), 2(5)

Benefits for widows and widowers E+W+S

[F274 36 Bereavement payment. E+W+S

(1) A person whose spouse [F275 or civil partner] dies on or after the appointed day shall be entitled to a bereavement payment if—

(a) either that person was under pensionable age at the time when the spouse [F275 or civil partner] died or the spouse [F275 or civil partner] was then not entitled to a Category A retirement pension under section 44 below; and

(b) the spouse [F275 or civil partner] satisfied the contribution condition for a bereavement payment specified in Schedule 3, Part I, paragraph 4.

[F276 [F277 (2) A bereavement payment shall not be payable to a person if—

(a) that person and a person of the opposite sex to whom that person was not married were living together as husband and wife at the time of the spouse’s or civil partner’s death, or

(b) that person and a person of the same sex who was not his or her civil partner were living together as if they were civil partners at the time of the spouse’s or civil partner’s death.]]

[F276 (2) A bereavement payment shall not be payable to a person if that person and a person whom that person was not married to, or in a civil partnership with, were living together as a married couple at the time of the spouse’s or civil partner’s death.]

(3) In this section “the appointed day” means the day appointed for the coming into force of sections 54 to 56 of the Welfare Reform and Pensions Act 1999.]

Textual Amendments

F274 S. 36 substituted (24.4.2000 for specified purposes, 9.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 54(1), 89(1); S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I

F275 Words in s. 36(1) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 16(2); S.I. 2005/3175, art. 2(1), Sch. 1

F276 S. 36(2) substituted (E.W.) (13.3.2014) by The Marriage (Same Sex Couples) Act 2013 (Consequential and Contrary Provisions and Scotland) Order 2014 (S.I. 2014/560), art. 1(2), Sch. 1 para. 22(2)

F277 S. 36(2) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 16(3); S.I. 2005/3175, art. 2(1), Sch. 1

Modifications etc. (not altering text)

C72 S. 36(1) modified (with effect in accordance with art. 1(3)(a), 6 of the amending S.I.) by The Social Security Benefits Up-rating Order 2008 (S.I. 2008/632), arts. 1(2)(d), 12(1)

[F278 36A Cases in which sections 37 to 41 apply. E+W+S

(1) Sections 37 to 39 and section 40 below apply only in cases where a woman’s husband has died before the appointed day, and section 41 below applies only in cases where a man’s wife has died before that day.

(2) Sections 39A to 39C below apply in cases where a person’s spouse [F279 or civil partner] dies on or after the appointed day, but section 39A also applies (in accordance with subsection (1)(b) of that section) in cases where a man’s wife has died before that day.

(3) In this section, and in sections 39A and 39B below, “the appointed day” means the day appointed for the coming into force of sections 54 to 56 of the Welfare Reform and Pensions Act 1999.]

Textual Amendments

F278 S. 36A inserted (24.4.2000 for specified purposes, 9.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 55(1), 89(1); S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I

F279 Words in s. 36A(2) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 17; S.I. 2005/3175, art. 2(1), Sch. 1

37 Widowed mother’s allowance. E+W+S

(1) A woman who has been widowed shall be entitled to a widowed mother’s allowance at the rate determined in accordance with section 39 below if her late husband satisfied the contribution conditions for a widowed mother’s allowance specified in Schedule 3, Part I, paragraph 5 and either—

(a) the woman is entitled to child benefit in respect of a child [F280 or qualifying young person] falling within subsection (2) below; or

(b) the woman is pregnant by her late husband; or

(c) if the woman and her late husband were residing together immediately before the time of his death, the woman is pregnant as the result of being artificially inseminated before that time with the semen of some person other than her husband, or as the result of the placing in her before that time of an embryo, of an egg in the process of fertilisation, or of sperm and eggs.

(2) A child [F281 or qualifying young person] falls within this subsection if F282 ... the child [F283 or qualifying young person] is either—

(a) a son or daughter of the woman and her late husband; or

(b) a child [F284 or qualifying young person] in respect of whom her late husband was immediately before his death entitled to child benefit; or

(c) if the woman and her late husband were residing together immediately before his death, a child [F284 or qualifying young person] in respect of whom she was then entitled to child benefit.

(3) The widow shall not be entitled to the allowance for any period after she remarries [F285 or forms a civil partnership], but, subject to that, she shall continue to be entitled to it for any period throughout which she satisfies the requirements of subsection (1)(a), (b) or (c) above.

(4) A widowed mother’s allowance shall not be payable—

(a) for any period falling before the day on which the widow’s entitlement is to be regarded as commencing for that purpose by virtue of section 5(1)(k) of the Administration Act; F286 ... [F287 or]

[F288 (b) for any period during which she and a man to whom she is not married are living together as husband and wife [F289 or

(c) for any period during which she and a woman who is not her civil partner are living together as if they were civil partners.]]

[F288 (b) for any period during which she and a person whom she is not married to, or in a civil partnership with, are living together as a married couple.]

Textual Amendments

F280 Words in s. 37(1)(a) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 2(2)

F281 Words in s. 37(2) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 2(3)(a)

F282 Words in s. 37(2) repealed (7.10.2008) by Welfare Reform Act 2007 (c. 5), ss. 50, 70(2), Sch. 8; S.I. 2008/2101, art. 2(3)(a); S.I. 2009/775, art. 2(b); for savings see S.I. 2003/938, art. 4; S.I. 2008/2101, art. 3(3); S.I. 2009/775, art. 3

F283 Words in s. 37(2) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 2(3)(b)

F284 Words in s. 37(2) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 2(3)(c)

F285 Words in s. 37(3) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 18(2); S.I. 2005/3175, art. 2(1), Sch. 1

F286 Word in s. 37(4)(a) repealed (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(10)(b)(d), Sch. 30; S.I. 2005/3175, art. 2(6)

F287 Word in s. 37(4) inserted (E.W.) (13.3.2014) by The Marriage (Same Sex Couples) Act 2013 (Consequential and Contrary Provisions and Scotland) Order 2014 (S.I. 2014/560), art. 1(2), Sch. 1 para. 22(3)

F288 S. 37(4)(b) substituted for s. 37(4)(b)(c) (E.W.) (13.3.2014) by The Marriage (Same Sex Couples) Act 2013 (Consequential and Contrary Provisions and Scotland) Order 2014 (S.I. 2014/560), art. 1(2), Sch. 1 para. 22(3)

F289 S. 37(4)(c) and preceding word inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 18(3); S.I. 2005/3175, art. 2(1), Sch. 1

Modifications etc. (not altering text)

C73 S. 37(1) modified by The Social Security Benefit (Dependency) Regulations 1977 (S.I. 1977/343), reg. 4B (as substituted (9.4.2001) by S.I. 2000/1483, regs. 1, 5)

38 Widow’s pension. E+W+S

(1) A woman who has been widowed shall be entitled to a widow’s pension at the rate determined in accordance with section 39 below if her late husband satisfied the contribution conditions for a widow’s pension specified in Schedule 3, Part I, paragraph 5 and either—

(a) she was, at the husband’s death, over the age of 45 but under the age of 65; or

(b) she ceased to be entitled to a widowed mother’s allowance at a time when she was over the age of 45 but under the age of 65.

(2) The widow shall not be entitled to the pension for any period after she remarries [F290 or forms a civil partnership], but, subject to that, she shall continue to be entitled to it until she attains the age of 65.

(3) A widow’s pension shall not be payable—

(a) for any period falling before the day on which the widow’s entitlement is to be regarded as commencing for that purpose by virtue of section 5(1)(k) of the Administration Act;

(b) for any period for which she is entitled to a widowed mother’s allowance; F291 ... [F292 or]

[F293 (c) for any period during which she and a man to whom she is not married are living together as husband and wife [F294 or

(d) for any period during which she and a woman who is not her civil partner are living together as if they were civil partners.]]

[F293 (c) for any period during which she and a person whom she is not married to, or in a civil partnership with, are living together as a married couple.]

(4) In the case of a widow whose late husband died before 11th April 1988 and who either—

(a) was over the age of 40 but under the age of 55 at the time of her husband’s death; or

(b) is over the age of 40 but under the age of 55 at the time when she ceases to be entitled to a widowed mother’s allowance,

subsection (1) above shall have effect as if for “45" there were substituted “40”.

Textual Amendments

F290 Words in s. 38(2) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 19(2); S.I. 2005/3175, art. 2(1), Sch. 1

F291 Word in s. 38(3)(b) repealed (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(10)(b)(d), Sch. 30; S.I. 2005/3175, art. 2(6)

F292 Word in s. 38(3) inserted (E.W.) (13.3.2014) by The Marriage (Same Sex Couples) Act 2013 (Consequential and Contrary Provisions and Scotland) Order 2014 (S.I. 2014/560), art. 1(2), Sch. 1 para. 22(4)

F293 S. 38(3)(c) substituted for s. 38(3)(c)(d) (E.W.) (13.3.2014) by The Marriage (Same Sex Couples) Act 2013 (Consequential and Contrary Provisions and Scotland) Order 2014 (S.I. 2014/560), art. 1(2), Sch. 1 para. 22(4)

F294 S. 38(3)(d) and preceding word inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 19(3); S.I. 2005/3175, art. 2(1), Sch. 1

39 Rate of widowed mother’s allowance and widow’s pension. E+W+S

(1) The weekly rate of—

(a) a widowed mother’s allowance,

(b) a widow’s pension,

shall be determined in accordance with the provisions of [F295 sections 44 to [F296 45B]] F297 ... below as they apply in the case of a Category A retirement pension, but subject, in particular, to the following provisions of this section and section [F298 46] below.

(2) In the application of [F295 sections 44 to [F296 45B]] F297 ... below by virtue of subsection (1) above—

(a) where the woman’s husband was over pensionable age when he died, references in those sections to the pensioner shall be taken as references to the husband, and

(b) where the husband was under pensionable age when he died, references in those sections to the pensioner and the tax year in which he attained pensionable age shall be taken as references to the husband and the tax year in which he died.

[F299 (2A) In its application by virtue of subsection (1) above, section 44(4) below is to be read as if for the first amount specified in that provision there were substituted a reference to the amount prescribed for the purposes of this subsection.]

F300 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) Where a widow’s pension is payable to a woman who was under the age of 55 at the time when the applicable qualifying condition was fulfilled, the weekly rate of the pension shall be reduced by 7 per cent. of what it would be apart from this subsection multiplied by the number of years by which her age at that time was less than 55 (any fraction of a year being counted as a year).

(5) For the purposes of subsection (4) above, the time when the applicable qualifying condition was fulfilled is the time when the woman’s late husband died or, as the case may be, the time when she ceased to be entitled to a widowed mother’s allowance.

(6) In the case of a widow whose late husband died before 11th April 1988 and who either—

(a) was over the age of 40 but under the age of 55 at the time of her husband’s death; or

(b) is over the age of 40 but under the age of 55 at the time when she ceases to be entitled to a widowed mother’s allowance,

subsection (4) above shall have effect as if for “55" there were substituted “ 50 ”, in both places where it occurs.

Textual Amendments

F295 Words in s. 39(1)-(3) substituted (with effect in accordance with s. 127(3)-(5) of the amending Act) by Pensions Act 1995 (c. 26), ss. 127(2), 180(2)(a) (with Sch. 4) (and see, as to the continuation of these amendments, Tax Credits Act 2002 (c. 21), s. 61, Sch. 3 para. 27)

F296 Words in s. 39(1)(2)(3) substituted (1.12.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 12 para. 17; S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

F297 Words in s. 39 repealed (26.9.2007) by Pensions Act 2007 (c. 22), ss. 27(3)(c), 30(3), Sch. 2 para. 3(a), Sch. 7 Pt. 5

F298 Figure in s. 39(1) substituted (3.1.2012) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 3; S.I. 2011/3033, art. 2(c)(ii)

F299 S. 39(2A) inserted (with effect in relation to the tax year 2010-2011 and subsequent tax years) by Pensions Act 2007 (c. 22), ss. 6(5), 30(1)(a)(3) (with ss. 5(4)-(6), 6(7)); S.I. 2010/2650

F300 S. 39(3) repealed (26.9.2007) by Pensions Act 2007 (c. 22), ss. 27(3)(c), 30(3), Sch. 2 para. 3(b), Sch. 7 Pt. 5

[F301 39A Widowed parent’s allowance. E+W+S

(1) This section applies where—

(a) a person whose spouse [F302 or civil partner] dies on or after the appointed day is under pensionable age at the time of the spouse’s [F303 or civil partner's] death, or

(b) a man whose wife died before the appointed day—

(i) has not remarried before that day, and

(ii) is under pensionable age on that day.

(2) The surviving spouse [F302 or civil partner] shall be entitled to a widowed parent’s allowance at the rate determined in accordance with section 39C below if the deceased spouse [F302 or civil partner] satisfied the contribution conditions for a widowed parent’s allowance specified in Schedule 3, Part I, paragraph 5 and—

(a) the surviving spouse [F302 or civil partner] is entitled to child benefit in respect of a child [F304 or qualifying young person] falling within subsection (3) below; F305 ...

(b) the surviving spouse is a woman who either—

(i) is pregnant by her late husband, or

(ii) if she and he were residing together immediately before the time of his death, is pregnant in circumstances falling within section 37(1)(c) above [F306 or

(c) the surviving civil partner is a woman who—

(i) was residing together with the deceased civil partner immediately before the time of the death, and

(ii) is pregnant as the result of being artificially inseminated before that time with the semen of some person, or as a result of the placing in her before that time of an embryo, of an egg in the process of fertilisation, or of sperm and eggs.]

(3) A child [F307 or qualifying young person] falls within this subsection if F308 ... the child [F309 or qualifying young person] is either—

(a) a son or daughter of the surviving spouse [F302 or civil partner] and the deceased spouse [F302 or civil partner]; or

(b) a child [F310 or qualifying young person] in respect of whom the deceased spouse [F302 or civil partner] was immediately before his or her death entitled to child benefit; or

(c) if the surviving spouse [F302 or civil partner] and the deceased spouse [F302 or civil partner] were residing together immediately before his or her death, a child [F310 or qualifying young person] in respect of whom the surviving spouse [F302 or civil partner] was then entitled to child benefit.

(4) The surviving spouse shall not be entitled to the allowance for any period after she or he remarries [F311 or forms a civil partnership], but, subject to that, the surviving spouse shall continue to be entitled to it for any period throughout which she or he—

(a) satisfies the requirements of subsection (2)(a) or (b) above; and

(b) is under pensionable age.

[F312 (4A) The surviving civil partner shall not be entitled to the allowance for any period after she or he forms a subsequent civil partnership or marries, but, subject to that, the surviving civil partner shall continue to be entitled to it for any period throughout which she or he—

(a) satisfies the requirements of subsection (2)(a) or (b) above; and

(b) is under pensionable age.]

(5) A widowed parent’s allowance shall not be payable—

(a) for any period falling before the day on which the surviving spouse’s [F303 or civil partner's] entitlement is to be regarded as commencing by virtue of section 5(1)(k) of the Administration Act; F313 ... [F314 or]

[F315 (b) for any period during which the surviving spouse [F302 or civil partner] and a person of the opposite sex to whom she or he is not married are living together as husband and wife [F316 or

(c) for any period during which the surviving spouse or civil partner and a person of the same sex who is not his or her civil partner are living together as if they were civil partners.]]

[F315 (b) for any period during which the surviving spouse or civil partner and a person whom she or he is not married to, or in a civil partnership with, are living together as a married couple.]]

Textual Amendments

F301 Ss. 39A-39C inserted (24.4.2000 for specified purposes, 9.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 55(2), 89(1); S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I

F302 Words in s. 39A inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 20(2); S.I. 2005/3175, art. 2(1), Sch. 1

F303 Words in s. 39A inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 20(3); S.I. 2005/3175, art. 2(1), Sch. 1

F304 Words in s. 39A(2)(a) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 3(2)

F305 Word in s. 39A(2)(a) repealed (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(10)(b)(d), Sch. 30; S.I. 2005/3175, art. 2(6)

F306 S. 39A(2)(c) and preceding word inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 20(4); S.I. 2005/3175, art. 2(1), Sch. 1

F307 Words in s. 39A(3) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 3(3)(a)

F308 Words in s. 39A(3) repealed (7.10.2008) by Welfare Reform Act 2007 (c. 5), ss. 51, 70(2), Sch. 8; S.I. 2008/2101, art. 2(3)(b); S.I. 2009/775, art. 2(b); for savings see S.I. 2003/938, art. 4; S.I. 2008/2101, art. 3(3); S.I. 2009/775, art. 3

F309 Words in s. 39A(3) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 3(3)(b)

F310 Words in s. 39A(3) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 3(3)(c)

F311 Words in s. 39A(4) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 20(5); S.I. 2005/3175, art. 2(1), Sch. 1

F312 S. 39A(4A) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 20(6); S.I. 2005/3175, art. 2(1), Sch. 1

F313 Word in s. 39A(5)(a) repealed (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(10)(b)(d), Sch. 30; S.I. 2005/3175, art. 2(6)

F314 Word in s. 39A(5) inserted (E.W.) (13.3.2014) by The Marriage (Same Sex Couples) Act 2013 (Consequential and Contrary Provisions and Scotland) Order 2014 (S.I. 2014/560), art. 1(2), Sch. 1 para. 22(5)

F315 S. 39A(5)(b) substituted for s. 39A(5)(b)(c) (E.W.) (13.3.2014) by The Marriage (Same Sex Couples) Act 2013 (Consequential and Contrary Provisions and Scotland) Order 2014 (S.I. 2014/560), art. 1(2), Sch. 1 para. 22(5)

F316 S. 39A(5)(c) and preceding word inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 20(7); S.I. 2005/3175, art. 2(1), Sch. 1

Modifications etc. (not altering text)

C74 S. 39A(2) modified by The Social Security Benefit (Dependency) Regulations 1977 (S.I. 1977/343), reg. 4B (as substituted (9.4.2001) by S.I. 2000/1483, regs. 1, 5)

[F301 39B Bereavement allowance where no dependent children. E+W+S

(1) This section applies where a person whose spouse [F317 or civil partner] dies on or after the appointed day is over the age of 45 but under pensionable age at the spouse’s [F318 or civil partner's] death.

(2) The surviving spouse [F317 or civil partner] shall be entitled to a bereavement allowance at the rate determined in accordance with section 39C below if the deceased spouse [F317 or civil partner] satisfied the contribution conditions for a bereavement allowance specified in Schedule 3, Part I, paragraph 5.

(3) A bereavement allowance shall be payable for not more than 52 weeks beginning with the date of the spouse’s [F318 or civil partner's] death or (if later) the day on which the surviving spouse’s [F318 or civil partner's] entitlement is to be regarded as commencing by virtue of section 5(1)(k) of the Administration Act.

(4) The surviving spouse shall not be entitled to the allowance for any period after she or he remarries [F319 or forms a civil partnership], but, subject to that, the surviving spouse shall continue to be entitled to it until—

(a) she or he attains pensionable age, or

(b) the period of 52 weeks mentioned in subsection (3) above expires,

whichever happens first.

[F320 (4A) The surviving civil partner shall not be entitled to the allowance for any period after she or he forms a subsequent civil partnership or marries, but, subject to that, the surviving civil partner shall continue to be entitled to it until—

(a) she or he attains pensionable age, or

(b) the period of 52 weeks mentioned in subsection (3) above expires,

whichever happens first.]

(5) The allowance shall not be payable—

(a) for any period for which the surviving spouse [F317 or civil partner] is entitled to a widowed parent’s allowance; F321 ... [F322 or]

[F323 (b) for any period during which the surviving spouse [F317 or civil partner] and a person of the opposite sex to whom she or he is not married are living together as husband and wife [F324 or

(c) for any period during which the surviving spouse or civil partner and a person of the same sex who is not his or her civil partner are living together as if they were civil partners.]]

[F323 (b) for any period during which the surviving spouse or civil partner and a person whom she or he is not married to, or in a civil partnership with, are living together as a married couple.]]

Textual Amendments

F301 Ss. 39A-39C inserted (24.4.2000 for specified purposes, 9.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 55(2), 89(1); S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I

F317 Words in s. 39B inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 21(2); S.I. 2005/3175, art. 2(1), Sch. 1

F318 Words in s. 39B inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 21(3); S.I. 2005/3175, art. 2(1), Sch. 1

F319 Words in s. 39B(4) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 21(4); S.I. 2005/3175, art. 2(1), Sch. 1

F320 S. 39B(4A) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 21(5); S.I. 2005/3175, art. 2(1), Sch. 1

F321 Word in s. 39B(5)(a) repealed (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(10)(b)(d), Sch. 30; S.I. 2005/3175, art. 2(6)

F322 Word in s. 39B(5) inserted (E.W.) (13.3.2014) by The Marriage (Same Sex Couples) Act 2013 (Consequential and Contrary Provisions and Scotland) Order 2014 (S.I. 2014/560), art. 1(2), Sch. 1 para. 22(6)

F323 S. 39B(5)(b) substituted for s. 39B(5)(b)(c) (E.W.) (13.3.2014) by The Marriage (Same Sex Couples) Act 2013 (Consequential and Contrary Provisions and Scotland) Order 2014 (S.I. 2014/560), art. 1(2), Sch. 1 para. 22(6)

F324 S. 39B(5)(c) and preceding word inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 21(6); S.I. 2005/3175, art. 2(1), Sch. 1

[F301 39C Rate of widowed parent’s allowance and bereavement allowance. E+W+S

(1) The weekly rate of a widowed parent’s allowance shall be determined in accordance with the provisions of sections 44 to [F325 45AA] [F326 and Schedules 4A to 4C] below as they apply in the case of a Category A retirement pension, but subject, in particular, to the following provisions of this section and section [F327 46] below.

(2) [F328 The weekly rate of a bereavement allowance shall be determined in accordance with the provisions of section 44 below as they apply in the case of a Category A retirement pension so far as consisting only of the basic pension referred to in subsection (3)(a) of that section, but subject, in particular, to the following provisions of this section.]

[F328 (1A) In its application by virtue of subsection (1) above, section 44(4) below is to be read as if for the first amount specified in that provision there were substituted a reference to the amount prescribed for the purposes of this subsection.

(2) The weekly amount of a bereavement allowance is an amount equal to the amount prescribed for the purposes of subsection (1A) above.]

(3) In the application of sections 44 to [F329 45AA] [F330 and Schedules 4A to 4C] [F331 by virtue of subsection (1) above]—

(a) where the deceased spouse [F332 or civil partner] was over pensionable age at his or her death, references in those [F333 provisions] to the pensioner shall be taken as references to the deceased spouse [F332 or civil partner], and

(b) where the deceased spouse [F332 or civil partner] was under pensionable age at his or her death, references in those [F334 provisions] to the pensioner and the tax year in which he attained pensionable age shall be taken as references to the deceased spouse [F332 or civil partner] and the tax year in which he or she died.

(4) Where a widowed parent’s allowance is payable to a person whose spouse [F332 or civil partner] dies after [F335 5th October 2002], the additional pension falling to be calculated under sections 44 to [F336 45AA] [F337 and Schedules 4A to 4C] below by virtue of subsection (1) above shall be one half of the amount which it would be apart from this subsection.

(5) Where a bereavement allowance is payable to a person who was under the age of 55 at the time of the spouse’s [F338 or civil partner's] death, the weekly rate of the allowance shall be reduced by 7 per cent. of what it would be apart from this subsection multiplied by the number of years by which that person’s age at that time was less than 55 (any fraction of a year being counted as a year).]

Textual Amendments

F301 Ss. 39A-39C inserted (24.4.2000 for specified purposes, 9.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 55(2), 89(1); S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I

F325 Word in s. 39C(1) substituted (with application in accordance with Sch. 4 para. 5(2)-(5) of the amending Act) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 4(2)(a); S.I. 2011/3033, art. 2(c)(iv)

F326 Words in s. 39C(1) substituted (3.1.2012 except in so far as relates to Sch. 4C) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 4(2)(b); S.I. 2011/3033, art. 2(c)(iv)

F327 Word in s. 39C(1) substituted (3.1.2012) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 4(2)(c); S.I. 2011/3033, art. 2(c)(iv)

F328 S. 39C(1A)(2) substituted for s. 39C(2) (with effect in relation to the tax year 2010-2011 and subsequent tax years) by Pensions Act 2007 (c. 22), ss. 6(6)(a), 30(1)(a)(3) (with ss. 5(4)-(6), 6(7)); S.I. 2010/2650

F329 Word in s. 39C(3) substituted (with application in accordance with Sch. 4 para. 5(2)-(5) of the amending Act) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 4(3)(a); S.I. 2011/3033, art. 2(c)(iv)

F330 Words in s. 39C(3) substituted (3.1.2012 except in so far as relates to Sch. 4C) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 4(3)(b); S.I. 2011/3033, art. 2(c)(iv)

F331 Words in s. 39C(3) substituted (with effect in relation to the tax year 2010-2011 and subsequent tax years) by Pensions Act 2007 (c. 22), ss. 6(6)(b), 30(1)(a)(3) (with ss. 5(4)-(6), 6(7)); S.I. 2010/2650

F332 Words in s. 39C inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 22(a); S.I. 2005/3175, art. 2(1), Sch. 1

F333 Word in s. 39C(3)(a) substituted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 2 para. 4(3)

F334 Word in s. 39C(3)(b) substituted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 2 para. 4(3)

F335 Words in s. 39C(4) substituted (with retrospective effect) by Child Support, Pensions and Social Security Act 2000 (c. 19), s. 39(1)(a)(2)(a), 86(1)(b)(2) (with s. 83(6))

F336 Word in s. 39C(4) substituted (with application in accordance with Sch. 4 para. 5(2)-(5) of the amending Act) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 4(3)(a); S.I. 2011/3033, art. 2(c)(iv)

F337 Words in s. 39C(4) substituted (3.1.2012 except in so far as relates to Sch. 4C) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 4(3)(b); S.I. 2011/3033, art. 2(c)(iv)

F338 Words in s. 39C(5) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 22(b); S.I. 2005/3175, art. 2(1), Sch. 1

Modifications etc. (not altering text)

C75 S. 39C modified (6.10.2002) by The Social Security (Inherited SERPS) Regulations 2001 (S.I. 2001/1085), regs. 1(1), 2, Sch. (as amended (5.12.2005) by S.I. 2005/3030, regs. 1, 2)

[F339 40 Long-term incapacity benefit for widows. E+W+S

(1) Subject to subsection (2) below, this section applies to a woman who—

(a) on her late husband’s death is not entitled to a widowed mother’s allowance or subsequently ceases to be entitled to such an allowance;

(b) is incapable of work at the time when he dies or when she subsequently ceases to be so entitled;

(c) either—

(i) would have been entitled to a widow’s pension if she had been over the age of 45 when her husband died or when she ceased to be entitled to a widowed mother’s allowance; or

(ii) is entitled to such a pension with a reduction under section 39(4) above; and

(d) is not entitled to incapacity benefit apart from this section.

(2) This section does not apply to a woman unless—

(a) her husband died after 5th April 1979; or

(b) she ceased to be entitled to a widowed mother’s allowance after that date (whenever her husband died).

(3) A woman to whom this section applies is entitled to long-term incapacity benefit under this section for any day of incapacity for work which—

(a) falls in a period of incapacity for work that began before the time when her late husband died or she subsequently ceased to be entitled to a widowed mother’s allowance; and

(b) is after that time and after the first 364 days of incapacity for work in that period.

(4) A woman to whom this section applies who is not entitled to long-term incapacity benefit under subsection (3) above, but who is terminally ill, is entitled to short-term incapacity benefit under this section for any day of incapacity for work which—

(a) falls in a period of incapacity for work that began before the time when her late husband died or she subsequently ceased to be entitled to a widowed mother’s allowance, and

(b) is after that time and after the first 196 days of incapacity for work in that period.

For the purposes of this subsection a woman is terminally ill if she suffers from a progressive disease and her death in consequence of that disease can reasonably be expected within 6 months.

(5) The weekly rate of incapacity benefit payable under this section is—

(a) if the woman is not entitled to a widow’s pension, that which would apply if she were entitled to long-term incapacity benefit under section 30A above; and

(b) if she is entitled to a widow’s pension with a reduction under section 39(4) above, the difference between the weekly rate of that pension and the weekly rate referred to in paragraph (a) above.

(6) A woman is not entitled to incapacity benefit under this section if she is over pensionable age; but if she has attained pensionable age and the period of incapacity for work mentioned in subsection (3)(a) or (4)(a) above did not terminate before she attained that age—

(a) she shall, if not otherwise entitled to a Category A retirement pension, be entitled to such a pension, and

(b) the weekly rate of the Category A retirement pension to which she is entitled (whether by virtue of paragraph (a) above or otherwise) shall be determined in the prescribed manner.

(7) Where a woman entitled to short-term incapacity benefit under subsection (4) above attains pensionable age and defers her entitlement to a Category A pension or makes an election under section 54(1) below, the days of incapacity for work falling within the period of incapacity for work mentioned in that subsection shall, for the purpose of determining any subsequent entitlement to incapacity benefit under section 30A above or the rate of that benefit, be treated as if they had been days of entitlement to short-term incapacity benefit.

(8) References to short-term incapacity benefit at the higher rate shall be construed as including short-term incapacity benefit payable under subsection (4) above.]

Textual Amendments

F339 S. 40 substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 8; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

Modifications etc. (not altering text)

C76 S. 40 excluded (1.10.2010) by The Employment and Support Allowance (Transitional Provisions, Housing Benefit and Council Tax Benefit) (Existing Awards) (No. 2) Regulations 2010 (S.I. 2010/1907), regs. 1(2), 22(a)

[F340 41 Long-term incapacity benefit for widowers. E+W+S

(1) This section applies to a man whose wife has died on or after 6th April 1979 and who either—

(a) was incapable of work at the time when she died, or

(b) becomes incapable of work within the prescribed period after that time,

and is not entitled to incapacity benefit apart from this section.

(2) A man to whom this section applies is entitled to long-term incapacity benefit under this section for any day of incapacity for work which—

(a) falls in a period of incapacity for work that began before the time when his wife died or within the prescribed period after that time, and

(b) is after that time and after the first 364 days of incapacity for work in that period.

(3) A man to whom this section applies who is not entitled to long-term incapacity benefit under subsection (2) above, but who is terminally ill, is entitled to short-term incapacity benefit under this section for any day of incapacity for work which—

(a) falls in a period of incapacity for work that began before the time when his wife died or within the prescribed period after that time, and

(b) is after that time and after the first 196 days of incapacity for work in that period.

For the purposes of this subsection a man is terminally ill if he suffers from a progressive disease and his death in consequence of that disease can reasonably be expected within 6 months.

(4) The weekly rate of incapacity benefit payable under this section is that which would apply if he were entitled to long-term incapacity benefit under section 30A above.

(5) A man is not entitled to incapacity benefit under this section if he is over pensionable age; but if he has attained pensionable age, and the period of incapacity for work mentioned in subsection (2)(a) or (3)(a) above did not terminate before he attained that age—

(a) he shall, if not otherwise entitled to a Category A retirement pension and also not entitled to a Category B retirement pension by virtue of [F341 the contributions of his wife], be entitled to a Category A retirement pension; and

(b) the weekly rate of the Category A retirement pension to which he is entitled (whether by virtue of paragraph (a) above or otherwise) shall be determined in the prescribed manner.

(6) Where a man entitled to short-term incapacity benefit under subsection (3) above attains pensionable age and defers his entitlement to a Category A pension or makes an election under section 54(1) below, the days of incapacity for work falling within the period of incapacity for work mentioned in that subsection shall, for the purpose of determining any subsequent entitlement to incapacity benefit under section 30A above or the rate of that benefit, be treated as if they had been days of entitlement to short-term incapacity benefit.

(7) References to short-term incapacity benefit at the higher rate shall be construed as including short-term incapacity benefit payable under subsection (3) above.]

Textual Amendments

F340 S. 41 substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 9; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

F341 Words in s. 41(5)(a) substituted (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 21(4)

Modifications etc. (not altering text)

C77 S. 41 excluded (1.10.2010) by The Employment and Support Allowance (Transitional Provisions, Housing Benefit and Council Tax Benefit) (Existing Awards) (No. 2) Regulations 2010 (S.I. 2010/1907), regs. 1(2), 22(a)

[F342 42 Entitlement under s. 40 or 41 after period of employment or training for work. E+W+S

[F343 (1) Where a person claims incapacity benefit under section 40 or 41 above for a period commencing after he has ceased to be in qualifying remunerative work (within the meaning of Part 1 of the Tax Credits Act 2002) and—

(a) the day following that on which he so ceased was a day of incapacity for work for him,

(b) he has been entitled to incapacity benefit under that section within the period of two years ending with that day of incapacity for work, and

(c) he satisfied the relevant tax credit conditions on the day before he so ceased,

every day during that period on which he satisfied those conditions is to be treated for the purposes of the claim as a day of incapacity for work for him.

(1A) A person satisfies the relevant tax credit conditions on a day if—

(a) he is entitled for the day to the disability element of working tax credit (on a claim made by him or by him jointly with another) or would be so entitled but for the fact that the relevant income (within the meaning of Part 1 of the Tax Credits Act 2002) in his or their case is such that he is not so entitled, and

(b) either working tax credit or any element of child tax credit other than the family element is paid in respect of the day on such a claim.]

(2) Where—

(a) a person becomes engaged in training for work, and

(b) he was entitled to incapacity benefit under section 40 or 41 above for one or more of the 56 days immediately before he became so engaged, and

(c) the first day after he ceases to be so engaged is for him a day of incapacity for work and falls not later than the end of the period of two years beginning with the last day for which he was entitled to incapacity benefit under that section,

any day since that day in which he was engaged in training for work shall be treated for the purposes of any claim for incapacity benefit under that section for a period commencing after he ceases to be so engaged as having been a day of incapacity for work.

In this subsection “training for work” means training for work in pursuance of arrangements made under section 2(1) of the Employment and Training Act 1973 or section 2(3) of the Enterprise and New Towns (Scotland) Act 1990 or training of such other description as may be prescribed.

(3) For the purposes of this section “week” means any period of 7 days.]

Textual Amendments

F342 S. 42 substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 10; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

F343 S. 42(1)(1A) substituted for s. 42(1) (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 3 para. 30; S.I. 2003/962, art. 2(3)(d)(iii)

Modifications etc. (not altering text)

C78 S. 42 modified (31.3.2003) by The Tax Credits Act 2002 (Commencement No. 4, Transitional Provisions and Savings) Order 2003 (S.I. 2003/962), art. 5(3)

Retirement pensions (Categories A and B) E+W+S

43 Persons entitled to more than one retirement pension. E+W+S

(1) A person shall not be entitled for the same period to more than one retirement pension under this Part of this Act except as provided by subsection (2) below.

(2) A person who, apart from subsection (1) above, would be entitled for the same period to both—

(a) a Category A or a Category B retirement pension under this Part; and

(b) a Category C or a Category D retirement pension under Part III below,

shall be entitled to both of those pensions for that period, subject to any adjustment of them in pursuance of regulations under section 73 of the Administration Act.

(3) A person who, apart from subsection (1) above, would be entitled—

[F344 (a) to both a Category A retirement pension and one or more Category B retirement pensions under this Part for the same period,

(aa) to more than one Category B retirement pension (but not a Category A retirement pension) under this Part for the same period, or]

(b) to both a Category C and a Category D retirement pension under Part III below for the same period,

may from time to time give notice in writing to the Secretary of State specifying which of the pensions referred to in [F345 paragraph (a), (aa) or (b) (as the case may be)] he wishes to receive.

(4) If a person gives such a notice, the pension so specified shall be the one to which he is entitled in respect of any week commencing after the date of the notice.

(5) If no such notice is given, the person shall be entitled to whichever of the pensions is from time to time the most favourable to him (whether it is the pension which he claimed or not).

[F346 (6) For the purposes of this section, a pension under section 55A below is not a retirement pension.]

Textual Amendments

F344 S. 43(3)(a)(aa) substituted for s. 43(3)(a) (18.11.2004) by Pensions Act 2004 (c. 35), ss. 296(a), 322(2)(c)(i)

F345 Words in s. 43(3) substituted (18.11.2004) by Pensions Act 2004 (c. 35), ss. 296(b), 322(2)(c)(i)

F346 S. 43(6) inserted (1.12.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 12 para. 18; S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

44 Category A retirement pension. E+W+S

(1) A person shall be entitled to a Category A retirement pension if—

(a) he is over pensionable age; and

[F347 (b) he satisfies the relevant conditions or condition;]

and, subject to the provisions of this Act, he shall become so entitled on the day on which he attains pensionable age and his entitlement shall continue throughout his life.

[F348 (1A) In subsection (1)(b) above “the relevant conditions or condition” means—

(a) in a case where the person attains pensionable age before 6th April 2010, the conditions specified in Schedule 3, Part I, paragraph 5;

(b) in a case where the person attains pensionable age on or after that date, the condition specified in Schedule 3, Part I, paragraph 5A.]

(2) A Category A retirement pension shall not be payable in respect of any period falling before the day on which the pensioner’s entitlement is to be regarded as commencing for that purpose by virtue of section 5(1)(k) of the Administration Act.

(3) A Category A retirement pension shall consist of—

(a) a basic pension payable at a weekly rate; and

(b) an additional pension payable where there are one or more surpluses in the pensioner’s earnings factors for the relevant years.

[F349 (4) The weekly rate of the basic pension shall be [F350 £113.10] except that, so far as the sum is relevant for the purpose of calculating the lower rate of short-term incapacity benefit under section 30B(3) above, it shall be [F351 £99.90].

In this subsection “the lower rate” means the rate payable for the first 196 days of entitlement in any period of incapacity for work.]

F352 (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F352 (5A) For the purposes of this section and section 45 [F353 and [F354 Schedules 4A and 4B]] below—

(a) there is a surplus in the pensioner’s earnings factor for a relevant year if that factor exceeds the qualifying earnings factor for [F355 that year,

(b) the amount of the surplus is the amount of that excess, and

(c) for the purposes of section 45(1) and (2)(a) and (b) below, the adjusted amount of the surplus] is the amount of that excess, as increased by the last order under section 148 of the Administration Act to come into force before the end of the final relevant year.]

(6) [F356 Subject to subsection (7A) below] any reference in this section or section 45 [F357 or [F358 Schedule 4A or 4B]] below to the pensioner’s earnings factor for any relevant year is a reference—

[F359 (za) where the relevant year is the first appointed year or any subsequent year, to the aggregate of his earnings factors derived from [F360 so much of his earnings as did not exceed [F361 the applicable limit] and] upon which primary Class 1 contributions have been paid or treated as paid in respect of that year;]

(a) where the relevant year is 1987-88 or any subsequent tax year [F362 before the first appointed year], to the aggregate of—

(i) his earnings factors derived from earnings upon which primary Class 1 contributions were paid or treated as paid in respect of that year, and

[F363 (ii) his earnings factors derived from Class 2 and Class 3 contributions actually paid in respect of that year, or, if less, the qualifying earnings factor for that year; and]

[F364 (b) where the relevant year is an earlier tax year, to the aggregate of—

(i) his earnings factors derived from Class 1 contributions actually paid by him in respect of that year, and

(ii) his earnings factors derived from Class 2 and Class 3 contributions actually paid by him in respect of that year, or, if less, the qualifying earnings factor for that year.]

(7) In this section—

(a) “relevant year” means 1978-79 or any subsequent tax year in the period between—

(i) (inclusive) the tax year in which the pensioner attained the age of 16, and

(ii) (exclusive) the tax year in which he attained pensionable age;

(b) “final relevant year” means the last tax year which is a relevant year in relation to the pensioner;

[F365 (c) “the applicable limit” means—

(i) in relation to a tax year before [F366 2009-10], the upper earnings limit;

(ii) in relation to [F366 2009-10] or any subsequent tax year, the upper accrual point.]

[F367 (7A) The Secretary of State may prescribe circumstances in which pensioners’ earnings factors for any relevant year may be calculated in such manner as may be prescribed.]

(8) For the purposes of this section any order under [F368 section 21 of the Social Security Pensions Act 1975] (which made provision corresponding to section 148 of the Administration Act) shall be treated as an order under section 148 (but without prejudice to sections 16 and 17 of the M2 Interpretation Act 1978).

Textual Amendments

F347 S. 44(1)(b) substituted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 1 para. 1(2)

F348 S. 44(1A) inserted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 1 para. 1(3)

F349 S. 44(4) substituted (8.9.1998) by Social Security Act 1998 (c. 14), ss. 68, 87(2); S.I. 1998/2209, art. 2(a), Sch. Pt. 1

F350 Sum in s. 44(4) substituted (with effect in accordance with arts. 1(2)(l)(3)(4), 6 of the amending S.I.) by The Social Security Benefits Up-rating Order 2014 (S.I. 2014/516), arts. 1(2)(c), 4(3)(b)

F351 Sum in s. 44(4) substituted (with effect in accordance with arts. 1(2)(l)(3)(4), 6 of the amending S.I.) by The Social Security Benefits Up-rating Order 2014 (S.I. 2014/516), arts. 1(2)(c), 4(3)(a)

F352 S. 44(5A) substituted for s. 44(5) (with effect in relation to a person who attains pensionable age after 5.4.2000, subject to s. 128(5)(6) of the amending Act) by Pensions Act 1995 (c. 26), ss. 128(1)(4), 180(2)(a) (with Sch. 4) (see also, as to the application of s. 44(5), Pension Schemes Act 1993 (c. 48), s. 48A(4)(5); The Social Security (Contracting-out and Qualifying Earnings Factor) Regulations 1996 (S.I. 1996/2477), reg. 2; Child Support, Pensions and Social Security Act 2000 (c. 19), s. 38; and The Social Security (Contracting-out and Qualifying Earnings Factor and Revision of Relevant Pensions) Regulations 2000 (S.I. 2000/2736), regs. 2, 3)

F353 Words in s. 44(5A) inserted (8.1.2001 for specified purposes, 25.1.2001 for specified purposes, 6.4.2002 in so far as not already in force) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 35(5), 86(1)(b)(2); S.I. 2000/2950, art. 6; S.I. 2001/153, art. 2(a)

F354 Words in s. 44(5A) substituted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 2 para. 5(2)

F355 Words in s. 44(5A) substituted (8.1.2001 for specified purposes, 25.1.2001 for specified purposes, 6.4.2002 in so far as not already in force) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 35(6), 86(1)(b)(2); S.I. 2000/2950, art. 6; S.I. 2001/153, art. 2(a)

F356 Words in s. 44(6) inserted (temp.) (1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), s. 7(2), Sch. 4 paras. 1, 2

F357 Words in s. 44(6) inserted (8.1.2001 for specified purposes, 25.1.2001 for specified purposes, 6.4.2002 in so far as not already in force) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 35(7), 86(1)(b)(2); S.I. 2000/2950, art. 6; S.I. 2001/153, art. 2(a)

F358 Words in s. 44(6) substituted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 2 para. 5(3)

F359 S. 44(6)(za) inserted (8.1.2001 for specified purposes, 25.1.2001 for specified purposes, 6.4.2002 in so far as not already in force) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 30(2)(a), 86(1)(b)(2); S.I. 2000/2950, art. 6; S.I. 2001/153, art. 2(a)

F360 Words in s. 44(6)(za) substituted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 1 para. 10

F361 Words in s. 44(6)(za) substituted (26.9.2007) by Pensions Act 2007 (c. 22), ss. 12(2)(a), 30(3)

F362 Words in s. 44(6)(a) inserted (8.1.2001 for specified purposes, 25.1.2001 for specified purposes, 6.4.2002 in so far as not already in force) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 30(2)(b), 86(1)(b)(2); S.I. 2000/2950, art. 6; S.I. 2001/153, art. 2(a)

F363 S. 44(6)(a)(ii) substituted (with effect in relation to a person who attains pensionable age after 5.4.2000, subject to s. 128(5)(6) of the amending Act) by Pensions Act 1995 (c. 26), ss. 128(2)(4), 180(2)(a) (with Sch. 4)

F364 S. 44(6)(b) substituted (with effect in relation to a person who attains pensionable age after 5.4.2000, subject to s. 128(5)(6) of the amending Act) by Pensions Act 1995 (c. 26), ss. 128(2)(4), 180(2)(a) (with Sch. 4)

F365 S. 44(7)(c) inserted (26.9.2007) by Pensions Act 2007 (c. 22), ss. 12(2)(b), 30(3)

F366 Words in s. 44(7)(c) substituted (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), ss. 3(3), 6(1)

F367 S. 44(7A) inserted (temp.) (1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), s. 7(2), Sch. 4 paras. 1, 3

F368 Words in s. 44(8) substituted (7.2.1994) by Pension Schemes Act 1993 (c. 48), s. 193(2), Sch. 8 para. 38 (with s. 189, Schs. 6, 9); S.I. 1994/86

Modifications etc. (not altering text)

C79 S. 44(4): power to amend conferred (1.7.1992) by Social Security Administration Act 1992 (c. 5), ss. 150(1)(a)(ii), 151, 192(4)

C80 S. 44(5A): power to modify conferred by Pension Schemes Act 1993 (c. 48), s. 48A(4)(5) (as read with Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 38, 86(1)(b)(2)(6))

C81 S. 44(5A) modified (1.11.2000) by The Social Security (Contracting-out and Qualifying Earnings Factor and Revision of Relevant Pensions) Regulations 2000 (S.I. 2000/2736), regs. 1(1), 2 (with reg. 3)

Marginal Citations

M2 1978 c. 30.

[F369 44A Deemed earnings factors. E+W+S

[F370 (A1) Subsections (1) to (4) below apply to the first appointed year or any subsequent tax year before 2010-11.]

(1) For the purposes of section 44(6)(za) above, if any of the conditions in subsection (2) below is satisfied for a relevant year [F371 to which this subsection applies], a pensioner is deemed to have an earnings factor for that year which—

(a) is derived from [F372 so much of his earnings as did not exceed [F373 the applicable limit] and] on which primary Class 1 contributions were paid; and

(b) is equal to the amount which, when added to any other earnings factors taken into account under that provision, produces an aggregate of earnings factors equal to the low earnings threshold.

(2) The conditions referred to in subsection (1) above are that—

(a) the pensioner would, apart from this section, have an earnings factor for the year—

(i) equal to or greater than the qualifying earnings factor for the year; but

(ii) less than the low earnings threshold for the year;

(b) [F374 carer’s allowance]—

(i) was payable to the pensioner throughout the year; or

(ii) would have been so payable but for the fact that under regulations the amount payable to him was reduced to nil because of his receipt of other benefits;

(c) for the purposes of paragraph 5(7)(b) of Schedule 3, the pensioner is taken to be precluded from regular employment by responsibilities at home throughout the year by virtue of—

(i) the fact that child benefit was payable to him in respect of a child under the age of six; or

(ii) his satisfying such other condition as may be prescribed;

(d) the pensioner is a person satisfying the requirement in subsection (3) below to whom long-term incapacity benefit [F375 or qualifying employment and support allowance] was payable throughout the year, or would have been so payable but for the fact that—

(i) he did not satisfy the contribution conditions in paragraph 2 of Schedule 3 [F376 or, as the case may be, [F377 in paragraphs 1 and 2] of Schedule 1 to the Welfare Reform Act] [F378 2007]; or

(ii) under regulations the amount payable to him was reduced to nil because of his receipt of other benefits or of payments from an occupational pension scheme or personal pension scheme.

(3) The requirement referred to in subsection (2)(d) above is that—

(a) for one or more relevant years the pensioner has paid, or (apart from this section) is treated as having paid, primary Class 1 contributions on earnings equal to or greater than the qualifying earnings factor; and

(b) the years for which he has such a factor constitute at least one tenth of his working life.

(4) For the purposes of subsection (3)(b) above—

(a) a pensioner’s working life shall not include—

(i) any tax year before 1978-79; or

(ii) any year in which he is deemed under subsection (1) above to have an earnings factor by virtue of fulfilling the condition in subsection (2)(b) or (c) above; and

(b) the figure calculated by dividing his working life by ten shall be rounded to the nearest whole year (and any half year shall be rounded down).

[F379 (4A) The following do not apply to a pensioner attaining pensionable age on or after 6th April 2010—

(a) the requirement referred to in subsection (2)(d) above, and

(b) subsections (3) and (4) above.]

(5) The low earnings threshold for the first appointed year and subsequent tax years shall be £9,500 (but subject to section 148A of the Administration Act).

[F380 (5A) In subsection (1)(a) “the applicable limit” has the same meaning as in section 44.]

(6) In subsection (2)(d)(ii) above, “occupational pension scheme” and “personal pension scheme” have the meanings given by subsection (6) of section 30DD above for the purposes of subsection (5) of that section.

[F381 (7) In subsection (2)(d) “qualifying employment and support allowance” means contributory employment and support allowance where—

(a) that allowance was payable for a continuous period of 52 weeks;

(b) that allowance included the support component under section 2(2) of the Welfare Reform Act [F382 2007]; or

(c) in the case of—

(i) a man born between 6th April 1944 and 5th April 1947; or

(ii) a woman born between 6th April 1949 and 5th April 1951,

that allowance was payable for a continuous period of 13 weeks immediately following a period throughout which statutory sick pay was payable.]]

Textual Amendments

F369 S. 44A inserted (8.1.2001 for specified purposes, 25.1.2001 for specified purposes, 6.4.2002 in so far as not already in force) by Child Support, Pensions and Social Security Act 2000 (c. 19), s. 30(3), 86(1)(b)(2) (with s. 30(4)); S.I. 2000/2950, art. 6; S.I. 2001/153, art. 2(a)

F370 S. 44A(A1) inserted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 1 para. 34(2)

F371 Words in s. 44A(1) inserted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 1 para. 34(3)

F372 Words in s. 44A(1)(a) substituted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 1 para. 11

F373 Words in s. 44A(1)(a) substituted (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 1 para. 4(2)

F374 Words in s. 44A(2)(b) substituted (1.9.2002 for specified purposes, 1.4.2003 in so far as not already in force) by The Regulatory Reform (Carers Allowance) Order 2002 (S.I. 2002/1457), arts. 1(1)(b), 2(2), Sch. para. 2(a)

F375 Words in s. 44A(2)(d) inserted (27.10.2008) by The Employment and Support Allowance (Consequential Provisions) (No. 2) Regulations 2008 (S.I. 2008/1554), regs. 1(2)(b), 47(2)(a)

F376 Words in s. 44A(2)(d)(i) added (27.10.2008) by The Employment and Support Allowance (Consequential Provisions) (No. 2) Regulations 2008 (S.I. 2008/1554), regs. 1(2)(b), 47(2)(b)

F377 Words in s. 44A(2)(d)(i) substituted (28.6.2010) by The Social Security (Miscellaneous Amendments) (No. 3) Regulations 2010 (S.I. 2010/840), regs. 1, 4(a)(i)

F378 Word in s. 44A(2)(d)(i) inserted (28.6.2010) by The Social Security (Miscellaneous Amendments) (No. 3) Regulations 2010 (S.I. 2010/840), regs. 1, 4(a)(ii)

F379 S. 44A(4A) inserted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 1 para. 34(4)

F380 S. 44A(5A) inserted (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 1 para. 4(3)

F381 S. 44A(7) added (27.10.2008) by The Employment and Support Allowance (Consequential Provisions) (No. 2) Regulations 2008 (S.I. 2008/1554), regs. 1(2)(b), 47(3)

F382 Word in s. 44A(7)(b) inserted (28.6.2010) by The Social Security (Miscellaneous Amendments) (No. 3) Regulations 2010 (S.I. 2010/840), regs. 1, 4(b)

[F383 44B Deemed earnings factors: 2010-11 onwards E+W+S

(1) This section applies to 2010-11 and subsequent tax years.

(2) For the purposes of section 44(6)(za) above, if any of Conditions A to C in subsections (3) to (5) below is satisfied for a relevant year to which this section applies, a pensioner is deemed to have an earnings factor for that year which—

(a) is derived from so much of his earnings as did not exceed [F384 the upper accrual point] and on which primary Class 1 contributions were paid; and

(b) is equal to the amount which, when added to any other earnings factors taken into account under that provision, produces an aggregate of earnings factors equal to the low earnings threshold.

(3) Condition A is that the pensioner would, apart from this section, have an earnings factor for the year—

(a) equal to or greater than the qualifying earnings factor (“the QEF”) for the year, but

(b) less than the low earnings threshold for the year.

(4) Condition B is that the pensioner—

(a) would, apart from this section and section 44C below, have an earnings factor for the year less than the QEF for the year, but

(b) is entitled to an aggregate amount of earnings factor credits for that year under section 44C below equal to the difference between the QEF for the year and the earnings factor mentioned in paragraph (a) above.

(5) Condition C is that the pensioner is entitled to 52 earnings factor credits for that year under section 44C below.

(6) This section has effect in relation to the flat rate introduction year and any subsequent tax year as if—

(a) subsection (2)(b) referred to an aggregate of earnings factors greater than the QEF, but less than the low earnings threshold, for the year (rather than to one equal to that threshold); and

(b) Condition A in subsection (3) (and the reference to it in subsection (2)) were omitted.

(7) In this section—

F385 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) “the low earnings threshold” means the low earnings threshold for the year concerned as specified in section 44A above; and

(c) in subsections (3) and (4), any reference to the pensioner's earnings factor for a relevant year is to be construed in accordance with section 44(6)(za) above.]

Textual Amendments

F383 Ss. 44B, 44C inserted (26.9.2007) by Pensions Act 2007 (c. 22), ss. 9(1), 30(3)

F384 Words in s. 44B(2)(a) substituted (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 1 para. 5

F385 S. 44B(7)(a) repealed (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 2

[F383 44C Earnings factor credits E+W+S

(1) This section applies, for the purposes of Conditions B and C in section 44B(4) and (5) above, to 2010-11 and subsequent tax years.

(2) In respect of each week—

(a) which falls in a relevant year to which this section applies, and

(b) in respect of which a pensioner is eligible for earnings factor enhancement,

the pensioner is entitled to an earnings factor credit equal to 1/52 of the QEF for that year.

This is subject to subsection (5) below.

(3) A pensioner is eligible for earnings factor enhancement in respect of a week if one or more of the following apply—

(a) he was a relevant carer in respect of that week for the purposes of section 23A above (see section 23A(3));

(b) carer's allowance was payable to him for any part of that week, or would have been so payable but for the fact that under regulations the amount payable to him was reduced to nil because of his receipt of other benefits;

(c) severe disablement allowance was payable to him for any part of that week;

(d) long-term incapacity benefit was payable to him for any part of that week or would have been so payable but for the fact that—

(i) he did not satisfy the contribution conditions in paragraph 2 of Schedule 3, or

(ii) under regulations the amount payable to him was reduced to nil because of his receipt of other benefits or of payments from an occupational pension scheme or personal pension scheme;

(e) he satisfies such other conditions as may be prescribed.

(4) In subsection (3)(d)(ii) above “occupational pension scheme” and “personal pension scheme” have the meanings given by subsection (6) of section 30DD above for the purposes of subsection (5) of that section.

(5) For the purposes of Condition B in section 44B(4) above a person is not entitled to an aggregate amount of earnings factor credits in respect of a year that is greater than the difference referred to in that Condition.

(6) For the purposes of this section a week that falls partly in one tax year and partly in another is to be treated as falling in the year in which it begins and not in the following year.

(7) In section 44B above and this section—

(a) “the QEF” means the qualifying earnings factor, and

(b) any reference to a person being entitled to an earnings factor credit of a particular amount (or to an aggregate amount of earnings factor credits) for a year is a reference to the person being treated as having for that year an earnings factor (within the meaning of section 44(6)(za) above) of the amount in question by virtue of subsection (2) above.]

Textual Amendments

F383 Ss. 44B, 44C inserted (26.9.2007) by Pensions Act 2007 (c. 22), ss. 9(1), 30(3)

45 The additional pension in a Category A retirement pension. E+W+S

(1) The weekly rate of the additional pension in a Category A retirement pension in any case where the pensioner attained pensionable age in a tax year before 6th April 1999 shall be the weekly equivalent of 1 1/4 per cent. of the [F386 adjusted] amount of the surpluses mentioned in section 44(3)(b) above.

(2) The weekly rate of the additional pension in a Category A retirement pension in any case where the pensioner attained pensionable age in a tax year after 5th April 1999 shall be [F387 the sum of the following]—

(a) in relation to any surpluses in the pensioner’s earnings factors for the tax years in the period beginning with 1978-79 and ending with 1987-88, the weekly equivalent of 25/N per cent. of the [F386 adjusted] amount of those surpluses; and

(b) in relation to any surpluses in the pensioner’s earnings factors in a tax year after 1987-88 [F388 but before the first appointed year], the weekly equivalent of the relevant percentage of the [F386 adjusted] amount of those surpluses[F389 ; and

(c) in relation to any tax years falling within subsection (3A) below, the weekly equivalent of the amount calculated in accordance with Schedule 4A to this Act][F390 ; and

(d) in relation to the flat rate introduction year and subsequent tax years, the weekly equivalent of the amount calculated in accordance with Schedule 4B to this Act.]

(3) In subsection (2)(b) above, “relevant percentage” means—

(a) 20/N per cent., where the pensioner attained pensionable age in 2009-10 or any subsequent tax year;

(b) (20+X)/N per cent., where the pensioner attained pensionable age in a tax year falling within the period commencing with 1999-2000 and ending with 2008-9.

[F391 (3A) The following tax years fall within this subsection—

(a) the first appointed year;

(b) subsequent tax years [F392 before the flat rate introduction year].]

(4) In this section—

(a) X = 0.5 for each tax year by which the tax year in which the pensioner attained pensionable age precedes 2009-10; and

(b) N = the number of tax years in the pensioner’s working life which fall after 5th April 1978;

but paragraph (b) above is subject, in particular, to subsection (5) and, where applicable, section 46 below.

(5) Regulations may direct that in prescribed cases or classes of cases any tax year shall be disregarded for the purpose of calculating N under subsection (4)(b) above, if it is a tax year after 5th April 1978 in which the pensioner—

(a) was credited with contributions or earnings under this Act by virtue of regulations under section 22(5) above, or

(b) was precluded from regular employment by responsibilities at home, or

(c) in prescribed circumstances, would have been treated as falling within paragraph (a) or (b) above,

but not so as to reduce the number of years below 20.

(6) For the purposes of subsections (1) and (2) above, the weekly equivalent of [F393 any amount] shall be calculated by dividing that amount by 52 and rounding the result to the nearest whole penny, taking any 1/2p as nearest to the next whole penny.

(7) Where the amount falling to be rounded under subsection (6) above is a sum less than 1/2p, the amount calculated under that subsection shall be taken to be zero, notwithstanding any other provision of this Act or the Administration Act.

(8) The sums which are the weekly rate of the additional pension in a Category A retirement pension are subject to alteration by orders made by the Secretary of State under section 150 of the Administration Act.

Textual Amendments

F386 Words in s. 45(1)(2)(a)(b) inserted (8.1.2001 for specified purposes, 25.1.2001 for specified purposes, 6.4.2002 in so far as not already in force) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 35(8)(a), 86(1)(b)(2); S.I. 2000/2950, art. 6; S.I. 2001/153, art. 2(a)

F387 Words in s. 45(2) inserted (8.1.2001 for specified purposes, 25.1.2001 for specified purposes, 6.4.2002 in so far as not already in force) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 31(1)(a), 86(1)(b)(2); S.I. 2000/2950, art. 6; S.I. 2001/153, art. 2(a)

F388 Words in s. 45(2)(b) inserted (8.1.2001 for specified purposes, 25.1.2001 for specified purposes, 6.4.2002 in so far as not already in force) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 31(1)(b), 86(1)(b)(2); S.I. 2000/2950, art. 6; S.I. 2001/153, art. 2(a)

F389 S. 45(2)(c) and word inserted (8.1.2001 for specified purposes, 25.1.2001 for specified purposes, 6.4.2002 in so far as not already in force) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 31(1)(c), 86(1)(b)(2); S.I. 2000/2950, art. 6; S.I. 2001/153, art. 2(a)

F390 S. 45(2)(d) and word inserted (26.9.2007) by Pensions Act 2007 (c. 22), ss. 11(2), 30(3)

F391 S. 45(3A) inserted (8.1.2001 for specified purposes, 25.1.2001 for specified purposes, 6.4.2002 in so far as not already in force) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 31(2), 86(1)(b)(2); S.I. 2000/2950, art. 6; S.I. 2001/153, art. 2(a)

F392 Words in s. 45(3A)(b) inserted (26.9.2007) by Pensions Act 2007 (c. 22), ss. 11(3), 30(3)

F393 Words in s. 45(6) substituted (8.1.2001 for specified purposes, 25.1.2001 for specified purposes, 6.4.2002 in so far as not already in force) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 35(8)(b), 86(1)(b)(2); S.I. 2000/2950, art. 6; S.I. 2001/153, art. 2(a)

[F394 45AA Effect of working families' tax credit and disabled person's tax credit on earnings factor E+W+S

(1) For the purposes of calculating additional pension under sections 44 and 45 where, in the case of any relevant year, working families' tax credit is paid in respect of any employed earner, or disabled person's tax credit is paid to any employed earner, section 44(6)(a)(i) shall have effect as if—

(a) where that person had earnings of not less than the qualifying earnings factor for that year, being earnings upon which primary class 1 contributions were paid or treated as paid (“qualifying earnings”) in respect of that year, the amount of those qualifying earnings were increased by the aggregate amount (“AG”) of working families' tax credit, or, as the case may be, disabled person's tax credit paid in respect of that year, and

(b) in any other case, that person had qualifying earnings in respect of that year and the amount of those qualifying earnings were equal to AG plus the qualifying earnings factor for that year.

(2) The reference in subsection (1) to the person in respect of whom working families' tax credit is paid—

(a) where it is paid to one of a couple, is a reference to the prescribed member of the couple, and

(b) in any other case, is a reference to the person to whom it is paid.

(3) A person's qualifying earnings in respect of any year cannot be treated by virtue of subsection (1) as exceeding the upper earnings limit for that year multiplied by 53.

(4) Subsection (1) does not apply to any woman who has made, or is treated as having made, an election under regulations under section 19(4), which has not been revoked, that her liability in respect of primary Class 1 contributions shall be at a reduced rate.

(5) In this section—

• “couple” has the same meaning as in Part 7 (see section 137);

• “relevant year” has the same meaning as in section 44.]

Textual Amendments

F394 S. 45AA inserted (with application in accordance with Sch. 4 para. 5(2)-(5) of the amending Act) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 5(1); S.I. 2011/3033, art. 2(c)(v)

F395 45A Effect of family credit and disability working allowance on earnings factor E+W+S

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F395 S. 45A repealed with savings (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/962, art. 2(3)(e), Sch. 1

[F396 45B Reduction of additional pension in Category A retirement pension: pension sharing. E+W+S

(1) The weekly rate of the additional pension in a Category A retirement pension shall be reduced as follows in any case where—

(a) the pensioner has become subject to a state scheme pension debit, and

(b) the debit is to any extent referable to the additional pension.

(2) If the pensioner became subject to the debit in or after the final relevant year, the weekly rate of the additional pension shall be reduced by the appropriate weekly amount.

(3) If the pensioner became subject to the debit before the final relevant year, the weekly rate of the additional pension shall be reduced by the appropriate weekly amount multiplied by the relevant revaluation percentage.

(4) The appropriate weekly amount for the purposes of subsections (2) and (3) above is the weekly rate, expressed in terms of the valuation day, at which the cash equivalent, on that day, of the pension mentioned in subsection (5) below is equal to so much of the debit as is referable to the additional pension.

(5) The pension referred to above is a notional pension for the pensioner by virtue of section 44(3)(b) above which becomes payable on the later of—

(a) his attaining pensionable age, and

(b) the valuation day.

(6) For the purposes of subsection (3) above, the relevant revaluation percentage is the percentage specified, in relation to earnings factors for the tax year in which the pensioner became subject to the debit, by the last order under section 148 of the Administration Act to come into force before the end of the final relevant year.

[F397 (7) The Secretary of State may by regulations make provision about the calculation and verification of cash equivalents for the purposes of this section.

(7A) The power conferred by subsection (7) above includes power to provide—

(a) for calculation or verification in such manner as may be approved by or on behalf of the Government Actuary, and

(b) for things done under the regulations to be required to be done in accordance with guidance from time to time prepared by a person prescribed by the regulations.]

(8) In this section—

• “final relevant year” means the tax year immediately preceding that in which the pensioner attains pensionable age;

• “state scheme pension debit” means a debit under section 49(1)(a) of the Welfare Reform and Pensions Act 1999 (debit for the purposes of this Part of this Act);

• “valuation day” means the day on which the pensioner became subject to the state scheme pension debit.]

Textual Amendments

F396 S. 45B inserted (11.11.1999 for specified purposes, 1.12.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(5)(a), Sch. 6 para. 2; S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

F397 S. 45B(7)(7A) substituted for s. 45B(7) (29.9.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 41(2), 86(1)(b)(2); S.I. 2000/2666, art. 2(1)

46 Modifications of section 45 for calculating the additional pension in certain benefits. E+W+S

F398 (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) For the purpose of determining the additional pension falling to be calculated under section 45 above by virtue of section 39(1) [F399 or 39C(1)] F400 ... above or section [F401 48A(4) [F402 or 48B(2)]] below in a case where the deceased spouse died under pensionable age [F403 or by virtue of section 39C(1) above or section 48A(4) [F402 or 48B(2)] below in a case where the deceased civil partner died under pensionable age], the following definition shall be substituted for the definition of “ N ” in section 45(4)(b) above—

[F404 “"N” =

(a) the number of tax years which begin after 5th April 1978 and end before the date when the entitlement to the additional pension commences, or

(b) the number of tax years in the period—

(i) beginning with the tax year in which the deceased spouse [F405 or civil partner] (“S”) attained the age of 16 or if later 1978-79, and

(ii) ending immediately before the tax year in which S would have attained pensionable age if S had not died earlier,

whichever is the smaller number.”].

[F406 (3) For the purpose of determining the additional pension falling to be calculated under section 45 above by virtue of section 48BB below in a case where the deceased spouse [F407 or civil partner] died under pensionable age, the following definition shall be substituted for the definition of “N” in section 45(4)(b) above—

““N =

(a) the number of tax years which begin after 5th April 1978 and end before the date when the deceased spouse [F407 or civil partner] dies, or

(b) the number of tax years in the period—

(i) beginning with the tax year in which the deceased spouse [F407 or civil partner] (“S”) attained the age of 16 or, if later, 1978-79, and

(ii) ending immediately before the tax year in which S would have attained pensionable age if S had not died earlier,

whichever is the smaller number.”]

[F408 (4) For the purpose of determining the additional pension falling to be calculated under section 45 above by virtue of section 39C(1) above in a case where the deceased spouse or civil partner died under pensionable age, section 45 has effect subject to the following additional modifications—

(a) the omission of subsection (2)(d), and

(b) the omission in subsection (3A)(b) of the words “before the flat rate introduction year”.]

Textual Amendments

F398 S. 46(1) repealed (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 12(a), Sch. 2; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

F399 Words in s. 46 inserted (24.4.2000 for specified purposes, 9.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 5(a); S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I

F400 Words in s. 46(2) repealed (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 12(b), Sch. 2; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

F401 Words in s. 46(2) substituted (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 21(5)

F402 Words in s. 46(2) substituted (3.1.2012) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 6(2); S.I. 2011/3033, art. 2(c)(vii)

F403 Words in s. 46(2) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 23(a); S.I. 2005/3175, art. 2(1), Sch. 1

F404 Words in s. 46(2) substituted (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 5

F405 Words in s. 46(2) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 23(b); S.I. 2005/3175, art. 2(1), Sch. 1

F406 S. 46(3) inserted (8.1.2001 for specified purposes, 9.4.2001 in so far as not already in force) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 32(1), 86(1)(b)(2); S.I. 2000/2950, art. 6; S.I. 2001/153, art. 2(b)

F407 Words in s. 46(3) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 23(c); S.I. 2005/3175, art. 2(1), Sch. 1

F408 S. 46(4) inserted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 2 para. 6

47 Increase of Category A retirement pension for invalidity. E+W+S

(1) Subject to section 61 below, the weekly rate of a Category A retirement pension shall be increased if the pensioner was entitled to an [F409 age addition to long-term incapacity benefit by virtue of regulations under section 30B(7) above] in respect of—

(a) any day falling within the period of 8 weeks ending immediately before the day on which he attains pensionable age; or

(b) the last day before the beginning of that period;

and the increase shall, subject to subsection (2) below, be of an amount equal to the appropriate weekly rate of the [F409 age addition to long-term incapacity benefit by virtue of regulations under section 30B(7) above] on that day.

(2) Where for any period the weekly rate of a Category A retirement pension includes an additional pension, for that period the relevant amount shall be deducted from the amount that would otherwise be the increase under subsection (1) above and the pensioner shall be entitled to an increase under that subsection only if there is a balance remaining after that deduction and, if there is such a balance, of an amount equal to it.

(3) In subsection (2) above the “relevant amount” means an amount equal to the additional pension, reduced by the amount of any reduction in the weekly rate of the Category A retirement pension made by virtue of [F410 section 46] of the Pensions Act.

(4) In this section any reference to an additional pension is a reference to that pension after any increase under section 52(3) below but without any increase under paragraphs 1 and 2 of Schedule 5 to this Act.

(5) In ascertaining for the purposes of subsection (1) above the rate of a pensioner’s [F411 age addition to long-term incapacity benefit by virtue of regulations under section 30B(7) above], regard shall be had to the rates in force from time to time.

(6) Regulations may provide that subsection (1) above shall have effect as if for the reference to 8 weeks there were substituted a reference to a larger number of weeks specified in the regulations.

Textual Amendments

F409 Words in s. 47(1) substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 13; S.I. 1994/2926, art. 2(4), Sch. Pt. 4 (with S.I. 1995/310, regs. 1(1), 23)

F410 Words in s. 47(3) substituted (7.2.1994) by Pension Schemes Act 1993 (c. 48), s. 193(2), Sch. 8 para. 39 (with s. 189, Sch. ss. 6, 9); S.I. 1994/86

F411 Words in s. 47(5) substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 13; S.I. 1994/2926, art. 2(4), Sch. Pt. 4 (with S.I. 1995/310, regs. 1(1), 23)

Modifications etc. (not altering text)

C82 S. 47(1) modified (7.2.1994) by Pension Schemes Act 1993 (c. 48), ss. 46(5), 193(2) (with s. 189, Schs. 6, 9); S.I. 1994/86

C83 S. 47(3) modified (7.2.1994) by Pension Schemes Act 1993 (c. 48), ss. 46(4), 193(2) (with s. 189, Schs. 6, 9); S.I. 1994/86

48 Use of former spouse’s contributions. E+W+S

(1) Where a person—

(a) has been [F412 in a relevant relationship], and

(b) in respect of the tax year in which the [F413 relationship] terminated or any previous tax year, does not with his own contributions satisfy the contribution conditions for a Category A retirement pension,

then, for the purpose of enabling him to satisfy those conditions (but only in respect of any claim for a Category A retirement pension), the contributions of his former spouse [F414 or civil partner] may to the prescribed extent be treated as if they were his own contributions.

(2) Subsection (1) above shall not apply in relation to any person who attained pensionable age before 6th April 1979 if the termination of his [F415 relevant relationship] also occurred before that date.

[F416 (3) Where a person has been in a relevant relationship more than once, this section applies only to the last relevant relationship and the references to his relevant relationship and his former spouse or civil partner shall be construed accordingly.

(4) In this section, “relevant relationship” means a marriage or civil partnership.]

Textual Amendments

F412 Words in s. 48(1) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 24(2)(a); S.I. 2005/3175, art. 2(1), Sch. 1

F413 Word in s. 48(1) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 24(2)(b); S.I. 2005/3175, art. 2(1), Sch. 1

F414 Words in s. 48(1) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 24(2)(c); S.I. 2005/3175, art. 2(1), Sch. 1

F415 Words in s. 48(2) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 24(3); S.I. 2005/3175, art. 2(1), Sch. 1

F416 S. 48(3)(4) substituted for s. 48(3) (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 24(4); S.I. 2005/3175, art. 2(1), Sch. 1

[F417 48A Category B retirement pension for married person. E+W+S

(1) A person who—

(a) has attained pensionable age, and

(b) on attaining that age was a married person or marries after attaining that age,

shall be entitled to a Category B retirement pension by virtue of the contributions of the other party to the marriage (“the spouse”) if the following requirement is met.

(2) The requirement is that the spouse—

(a) has attained pensionable age F418 ..., and

[F419 (b) satisfies the relevant conditions or condition.]

[F420 (2ZA) In subsection (2)(b) above “the relevant conditions or condition” means—

(a) in a case where the spouse is a [F421 married man who] [F421 man married to a woman and the spouse] attains pensionable age before 6th April 2010, the conditions specified in Schedule 3, Part I, paragraph 5;

(b) in a case where the spouse attains pensionable age on or after that date, the condition specified in Schedule 3, Part I, paragraph 5A.

[F422 (c) in a case where the spouse is a woman born before 6th April 1945 who is married to a woman and subsection (2ZB) applies, the conditions specified in Schedule 3, Part 1, paragraph 5;

(d) in a case where the spouse is a woman born on or after 6th April 1945 but before 6th April 1950 who is married to a woman and subsection (2ZB) applies, the condition specified in Schedule 3, Part 1, paragraph 5A.]]

[F423 (2ZB) This subsection applies where—

(a) the spouse is a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and

(b) the marriage subsisted before the time when that certificate was issued.]

[F424 (2A) A person who—

(a) has attained pensionable age, and

(b) on attaining that age was a civil partner or forms a civil partnership after attaining that age,

shall be entitled to a Category B retirement pension by virtue of the contributions of the other party to the civil partnership (“the contributing civil partner”) if the following requirement is met.

(2B) The requirement is that the contributing civil partner—

(a) has attained pensionable age F425 ..., and

[F426 (b) satisfies the condition specified in Schedule 3, Part I, paragraph 5A.]]

(3) During any period when the spouse [F427 or contributing civil partner] is alive, a Category B retirement pension payable by virtue of this section shall be payable at the weekly rate specified in Schedule 4, Part I, paragraph 5.

(4) During any period after the spouse [F427 or contributing civil partner] is dead, a Category B retirement pension payable by virtue of this section shall be payable at a weekly rate corresponding to—

(a) the weekly rate of the basic pension, plus

(b) half of the weekly rate of the additional pension,

determined in accordance with the provisions of sections 44 to [F428 45B] above [F429 and [F430 Schedules 4A and 4B] below] as they apply in relation to a Category A retirement pension, but subject to section [F431 46] above and the modification in section 48C(4) below.

[F432 (4A) Subsection (4) above shall have effect with the omission of the words from “plus” to the end if the pensioner is not the [F433 widow, widower or surviving civil partner] of the person by virtue of whose contributions the pension is payable.]

F434 (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ]

Textual Amendments

F417 Ss. 48A-48C substituted for ss. 49, 50 (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 3(1) (with Sch. 4 para. 3(2)(3))

F418 Words in s. 48A(2)(a) repealed (6.4.2010) by Pensions Act 2007 (c. 22), s. 2(2)(5), 27(4)(a), Sch. 7 Pt. 1 (with s. 2(6))

F419 S. 48A(2)(b) substituted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 1 para. 2(2)

F420 S. 48A(2ZA) inserted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 1 para. 2(3)

F421 Words in s. 48A(2ZA)(a) substituted (E.W.) (13.3.2014 for specified purposes) by Marriage (Same Sex Couples) Act 2013 (c. 30), s. 21(3), Sch. 4 para. 11(3)(a)(i); S.I. 2014/93, art. 3(j)(ii)

F422 S. 48A(2ZA)(c)(d) inserted (E.W.) (13.3.2014 for specified purposes) by Marriage (Same Sex Couples) Act 2013 (c. 30), s. 21(3), Sch. 4 para. 11(3)(a)(ii); S.I. 2014/93, art. 3(j)(ii)

F423 S. 48A(2ZB) inserted (E.W.) (13.3.2014 for specified purposes) by Marriage (Same Sex Couples) Act 2013 (c. 30), s. 21(3), Sch. 4 para. 11(3)(b); S.I. 2014/93, art. 3(j)(ii)

F424 S. 48A(2A)(2B) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 25(2) (with Sch. 24 para. 25(6)); S.I. 2005/3175, art. 2(1), Sch. 1

F425 Words in s. 48A(2B)(a) repealed (6.4.2010) by Pensions Act 2007 (c. 22), s. 2(2)(5), 27(4)(a), Sch. 7 Pt. 1 (with s. 2(6))

F426 S. 48A(2B)(b) substituted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 1 para. 2(4)

F427 Words in s. 48A(3)(4) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 25(3); S.I. 2005/3175, art. 2(1), Sch. 1

F428 Word in s. 48A(4) substituted (1.12.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 12 para. 19; S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

F429 Words in s. 48A(4) inserted (8.1.2001 for specified purposes, 25.1.2001 for specified purposes, 6.4.2002 in so far as not already in force) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 35(9), 86(1)(b)(2); S.I. 2000/2950, art. 6; S.I. 2001/153, art. 2(a)

F430 Words in s. 48A(4) substituted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 2 para. 7

F431 Word in s. 48A(4) substituted (3.1.2012) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 7(b); S.I. 2011/3033, art. 2(c)(viii)

F432 S. 48A(4A) inserted (1.12.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 33; S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

F433 Words in s. 48A(4A) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 25(4); S.I. 2005/3175, art. 2(1), Sch. 1

F434 S. 48A(5) repealed (6.4.2010) by Pensions Act 2007 (c. 22), s. 2(3)(5), 27(4)(a), Sch. 7 Pt. 1

Modifications etc. (not altering text)

C84 S. 48A restricted (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 3(2)

C85 S. 48A modified (6.10.2002) by The Social Security (Inherited SERPS) Regulations 2001 (S.I. 2001/1085), regs. 1(1), 2, Sch. (as amended (5.12.2005) by S.I. 2005/3030, regs. 1, 2)

C86 S. 48A restricted (E.W.) (13.3.2014 for specified purposes) by Marriage (Same Sex Couples) Act 2013 (c. 30), s. 21(3), Sch. 4 para. 11(1)(2); S.I. 2014/93, art. 3(j)(ii)

[F417 48B Category B retirement pension for widows and widowers. E+W+S

(1) A person (“the pensioner”) whose spouse died—

(a) while they were married, and

(b) after the pensioner attained pensionable age,

shall be entitled to a Category B retirement pension by virtue of the contributions of the spouse if the spouse satisfied [F435 the relevant conditions or condition].

[F436 (1ZA) In subsection (1) above “the relevant conditions or condition” means—

(a) in a case where the spouse—

(i) died before 6th April 2010, or

(ii) died on or after that date having attained pensionable age before that date [F437 and the case does not fall within paragraph (c)],

the conditions specified in Schedule 3, Part I, paragraph 5;

(b) in a case where the spouse died on or after that date without having attained pensionable age before that date, the condition specified in Schedule 3, Part I, paragraph 5A.

[F438 (c) in a case where—

(i) the spouse died on or after 6th April 2010,

(ii) the spouse was born on or after 6th April 1945 but before 6th April 1950,

(iii) the spouse was, at the time of her death, a woman and the pensioner in question is a woman, and

(iv) subsection (1ZB) applies,

the condition specified in Schedule 3, Part 1, paragraph 5A.]]

[F439 (1ZB) This subsection applies where—

(a) the spouse was, at the time of her death, a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and

(b) the marriage subsisted before the time when that certificate was issued.]

[F440 (1A) A person (“the pensioner”) who attains pensionable age on or after 6th April 2010 and whose civil partner died—

(a) while they were civil partners of each other, and

(b) after the pensioner attained pensionable age,

shall be entitled to a Category B retirement pension by virtue of the contributions of the civil partner if the civil partner satisfied [F441 the condition specified in Schedule 3, Part I, paragraph 5A].]

(2) A Category B retirement pension payable by virtue of subsection (1) [F442 or (1A)] above shall be payable at a weekly rate corresponding to—

(a) the weekly rate of the basic pension, plus

(b) half of the weekly rate of the additional pension,

determined in accordance with the provisions of sections 44 to [F443 45B] above [F444 and [F445 Schedules 4A and 4B] below] as they apply in relation to a Category A retirement pension, but subject to section [F446 46] above and the modifications in subsection (3) below and section 48C(4) below.

(3) Where the spouse [F447 or civil partner] died under pensionable age, references in the provisions of sections 44 to [F443 45B] above [F444 and Schedule 4A below] as applied by subsection (2) above to the tax year in which the pensioner attained pensionable age shall be taken as references to the tax year in which the spouse [F447 or civil partner] died.

(4) A person who has attained pensionable age (“the pensioner”) whose spouse died before the pensioner attained that age shall be entitled to a Category B retirement pension by virtue of the contributions of the spouse if—

(a) where the pensioner is a woman, the following condition is satisfied, and

(b) where the pensioner is a man, the following condition would have been satisfied on the assumption mentioned in subsection (7) below.

(5) The condition is that the pensioner—

(a) is entitled (or is treated by regulations as entitled) to a widow’s pension by virtue of section 38 above, and

(b) became entitled to that pension in consequence of the spouse’s death.

(6) A Category B retirement pension payable by virtue of subsection (4) above shall be payable—

(a) where the pensioner is a woman, at the same weekly rate as her widow’s pension, and

(b) where the pensioner is a man, at the same weekly rate as that of the pension to which he would have been entitled by virtue of section 38 above on the assumption mentioned in subsection (7) below.

(7) The assumption referred to in subsections (4) and (6) above is that a man is entitled to a pension by virtue of section 38 above on the same terms and conditions, and at the same rate, as a woman.

[F448 (8) Nothing in subsections (4) to (7) above applies in a case where the spouse dies on or after the appointed day (as defined by section 36A(3)).]]

Textual Amendments

F417 Ss. 48A-48C substituted for ss. 49, 50 (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 3(1) (with Sch. 4 para. 3(2)(3))

F435 Words in s. 48B(1) substituted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 1 para. 3(2)

F436 S. 48B(1ZA) inserted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 1 para. 3(3)

F437 Words in s. 48B(1ZA)(a)(ii) inserted (E.W.) (13.3.2014 for specified purposes) by Marriage (Same Sex Couples) Act 2013 (c. 30), s. 21(3), Sch. 4 para. 12(3)(a); S.I. 2014/93, art. 3(j)(ii)

F438 S. 48B(1ZA)(c) inserted (E.W.) (13.3.2014 for specified purposes) by Marriage (Same Sex Couples) Act 2013 (c. 30), s. 21(3), Sch. 4 para. 12(3)(b); S.I. 2014/93, art. 3(j)(ii)

F439 S. 48B(1ZB) inserted (E.W.) (13.3.2014 for specified purposes) by Marriage (Same Sex Couples) Act 2013 (c. 30), s. 21(3), Sch. 4 para. 12(3)(c); S.I. 2014/93, art. 3(j)(ii)

F440 S. 48B(1A) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 26(2); S.I. 2005/3175, art. 2(1), Sch. 1

F441 Words in s. 48B(1A) substituted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 1 para. 3(4)

F442 Words in s. 48B(2) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 26(3); S.I. 2005/3175, art. 2(1), Sch. 1

F443 Words in s. 48B(2)(3) substituted (1.12.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 12 para. 20; S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

F444 Words in s. 48B(2)(3) inserted (8.1.2001 for specified purposes, 25.1.2001 for specified purposes, 6.4.2002 in so far as not already in force) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 35(10), 86(1)(b)(2); S.I. 2000/2950, art. 6; S.I. 2001/153, art. 2(a)

F445 Words in s. 48B(2) substituted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 2 para. 8

F446 Word in s. 48B(2) substituted (3.1.2012) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 8(b); S.I. 2011/3033, art. 2(c)(ix)

F447 Words in s. 48B(3) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 26(4); S.I. 2005/3175, art. 2(1), Sch. 1

F448 S. 48B(8) added (24.4.2000 for specified purposes, 9.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 6; S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I

Modifications etc. (not altering text)

C87 S. 48B restricted (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 3(3)

C88 S. 48B modified (6.10.2002) by The Social Security (Inherited SERPS) Regulations 2001 (S.I. 2001/1085), regs. 1(1), 2, Sch. (as amended (5.12.2005) by S.I. 2005/3030, regs. 1, 2)

C89 S. 48B restricted (E.W.) (13.3.2014 for specified purposes) by Marriage (Same Sex Couples) Act 2013 (c. 30), s. 21(3), Sch. 4 para. 12(1)(2); S.I. 2014/93, art. 3(j)(ii)

[F449 48BB Category B retirement pension: entitlement by reference to benefits under section 39A or 39B. E+W+S

(1) Subsection (2) below applies where a person (“the pensioner”) who has attained pensionable age—

(a) was, immediately before attaining that age, entitled to a widowed parent’s allowance in consequence of the death of his or her spouse [F450 or civil partner]; and

(b) has not [F451 following that death married or formed a civil partnership].

(2) The pensioner shall be entitled to a Category B retirement pension by virtue of the contributions of the spouse [F450 or civil partner], which shall be payable at the same weekly rate as the widowed parent’s allowance.

(3) Subsections (4) to (10) below apply where a person (“the pensioner”) who has attained pensionable age—

(a) was in consequence of the death of his or her spouse [F450 or civil partner] either—

(i) entitled to a bereavement allowance at any time prior to attaining that age, or

(ii) entitled to a widowed parent’s allowance at any time when over the age of 45 (but not immediately before attaining pensionable age); and

(b) has not [F452 following that death married or formed a civil partnership].

(4) The pensioner shall be entitled to a Category B retirement pension by virtue of the contributions of the spouse [F450 or civil partner].

(5) A Category B retirement pension payable by virtue of subsection (4) above shall be payable at a weekly rate corresponding to the weekly rate of the additional pension determined in accordance with the provisions of sections 44 to [F453 45AA] [F454 and 45B] above [F455 and [F456 Schedules 4A and 4B] below] as they apply in relation to a Category A retirement pension, but [F457 subject to section [F458 46] above and to the following provisions of this section and the modification in section 48C(4) below.]

(6) Where the spouse [F450 or civil partner] died under pensionable age, references in the provisions of sections 44 to [F459 45AA] [F460 and 45B] above [F455 and Schedule 4A below], as applied by subsection (5) above, to the tax year in which the pensioner attained pensionable age shall be taken as references to the tax year in which the spouse [F450 or civil partner] died.

(7) Where the spouse [F450 or civil partner] dies after [F461 5th October 2002], the pension payable by virtue of subsection (4) above shall (before making any reduction required by subsection (8) below) be one half of the amount which it would be apart from this subsection.

(8) Where the pensioner was under the age of 55 at the relevant time, the weekly rate of the pension shall be reduced by 7 per cent. of what it would be apart from this subsection multiplied—

(a) by the number of years by which the pensioner’s age at that time was less than 55 (any fraction of a year being counted as a year), or

(b) by ten, if that number exceeds ten.

(9) In subsection (8) above “the relevant time” means—

(a) where the pensioner became entitled to a widowed parent’s allowance in consequence of the death of the spouse [F450 or civil partner], the time when the pensioner’s entitlement to that allowance ended; and

(b) otherwise, the time of the spouse’s [F462 or civil partner's] death.

(10) The amount determined in accordance with subsections (5) to (9) above as the weekly rate of the pension payable to the pensioner by virtue of subsection (4) above shall be increased by such percentage as equals the overall percentage by which, had the pension been in payment as from the date of the spouse’s [F462 or civil partner's] death until the date when the pensioner attained pensionable age, that weekly rate would have been increased during that period by virtue of any orders under section 150 of the Administration Act (annual up-rating of benefits).]

Textual Amendments

F449 S. 48BB inserted (24.4.2000 for specified purposes, 9.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 56, 89(1); S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I

F450 Words in s. 48BB inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 27(2); S.I. 2005/3175, art. 2(1), Sch. 1

F451 Words in s. 48BB(1)(b) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 27(4); S.I. 2005/3175, art. 2(1), Sch. 1

F452 Words in s. 48BB(3)(b) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 27(4); S.I. 2005/3175, art. 2(1), Sch. 1

F453 Word in s. 48BB(5) substituted (with application in accordance with Sch. 4 para. 5(2)-(5) of the amending Act) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 9(2)(a); S.I. 2011/3033, art. 2(c)(xi)

F454 Words in s. 48BB(5) inserted (3.1.2012) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 9(2)(b); S.I. 2011/3033, art. 2(c)(xi)

F455 Words in s. 48BB(5)(6) inserted (8.1.2001 for specified purposes, 25.1.2001 for specified purposes, 6.4.2002 in so far as not already in force) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 35(11), 86(1)(b)(2); S.I. 2000/2950, art. 6; S.I. 2001/153, art. 2(a)

F456 Words in s. 48BB(5) substituted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 2 para. 9(a)

F457 Words in s. 48BB(5) substituted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 2 para. 9(b)

F458 Word in s. 48BB(5) substituted (3.1.2012) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 9(2)(d); S.I. 2011/3033, art. 2(c)(xi)

F459 Word in s. 48BB(6) substituted (with application in accordance with Sch. 4 para. 5(2)-(5) of the amending Act) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 9(3)(a); S.I. 2011/3033, art. 2(c)(xi)

F460 Words in s. 48BB(6) inserted (3.1.2012) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 9(3)(b); S.I. 2011/3033, art. 2(c)(xi)

F461 Words in s. 48BB(7) substituted (with retrospective effect) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 39(1)(a)(2)(b), 86(1)(b)(2) (with s. 83(6))

F462 Words in s. 48BB inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 27(3); S.I. 2005/3175, art. 2(1), Sch. 1

Modifications etc. (not altering text)

C90 S. 48BB modified by The Social Security (Widow’s Benefit and Retirement Pensions) Regulations 1979 (S.I. 1979/642), reg. 7A (as inserted (9.4.2001) by S.I. 2000/1483, regs. 1, 7(4))

C91 S. 48BB modified (6.10.2002) by The Social Security (Inherited SERPS) Regulations 2001 (S.I. 2001/1085), regs. 1(1), 2, Sch. (as amended (5.12.2005) by S.I. 2005/3030, regs. 1, 2)

[F417 48C Category B retirement pension: general. E+W+S

(1) Subject to the provisions of this Act, a person’s entitlement to a Category B retirement pension shall begin on the day on which the conditions of entitlement become satisfied and shall continue for life.

(2) In any case where—

(a) a person would, apart from section 43(1) above, be entitled both to a Category A and to a Category B retirement pension, and

(b) section 47(1) above would apply for the increase of the Category A retirement pension,

section 47(1) above shall be taken as applying also for the increase of the Category B retirement pension, subject to reduction or extinguishment of the increase by the application of section 47(2) above or section 46(5) of the Pensions Act.

(3) In the case of a pensioner whose spouse died on or before [F463 5th October 2002], sections 48A(4)(b) and 48B(2)(b) above shall have effect with the omission of the words “half of”.

(4) In the application of the provisions of sections 44 to [F464 45B] above [F465 and [F466 Schedules 4A and 4B] below] by virtue of sections 48A(4)[F467 , 48B(2) or 48BB(5)] above, references in those provisions to the pensioner shall be taken as references to the spouse [F468 or civil partner]].

Textual Amendments

F417 Ss. 48A-48C substituted for ss. 49, 50 (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 3(1) (with Sch. 4 para. 3(2)(3))

F463 Words in s. 48C(3) substituted (with retrospective effect) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 39(1)(a)(2)(b), 86(1)(b)(2) (with s. 83(6))

F464 Word in s. 48C(4) substituted (1.12.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 12 para. 21; S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

F465 Words in s. 48C(4) inserted (8.1.2001 for specified purposes, 25.1.2001 for specified purposes, 6.4.2002 in so far as not already in force) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 35(12), 86(1)(b)(2); S.I. 2000/2950, art. 6; S.I. 2001/153, art. 2(a)

F466 Words in s. 48C(4) substituted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 2 para. 10

F467 Words in s. 48C(4) substituted (24.4.2000 for specified purposes, 9.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 7; S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I

F468 Words in s. 48C(4) inserted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(3), Sch. para. 1

F417 49 Category B retirement pension for women. E+W+S

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F417 Ss. 48A-48C substituted for ss. 49, 50 (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 3(1) (with Sch. 4 para. 3(2)(3))

F417 50 Rate of Category B retirement pension for women. E+W+S

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F417 Ss. 48A-48C substituted for ss. 49, 50 (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 3(1) (with Sch. 4 para. 3(2)(3))

51 Category B retirement pension for widowers. E+W+S

(1) A man shall be entitled to a Category B retirement pension if—

(a) he has had a wife and she has died on or after 6th April 1979, and he was married to her when she died; and

(b) they were both over pensionable age when she died; and

(c) before her death she satisfied the contribution conditions for a Category A retirement pension in Schedule 3, Part I, paragraph 5.

[F469 (1ZA) A party to a marriage of a same sex couple shall be entitled to a Category B retirement pension if—

(a) the other party has died and they were married to each other at the time of that death,

(b) they were both over pensionable age at the time of that death, and

(c) before that death the deceased party satisfied the contribution conditions for a Category A retirement pension in Schedule 3, Part 1, paragraph 5.]

[F470 (1A) A civil partner shall be entitled to a Category B retirement pension if—

(a) his or her civil partner has died and they were civil partners of each other at the time of that death,

(b) they were both over pensionable age at the time of that death, and

(c) before that death the deceased civil partner satisfied the contribution conditions for a Category A retirement pension in Schedule 3, Part 1, paragraph 5.]

(2) The weekly rate of a [F471 person's] Category B retirement pension under this section shall, subject to subsection (3) below, be determined in accordance with the provisions of [F472 sections 44 to [F473 45AA]] above [F474 and Schedule 4A below] as they apply in the case of a Category A retirement pension, taking references in those sections to the pensioner as references to the wife [F475 , husband] [F476 or deceased civil partner].

(3) In the case of a widower whose wife dies after [F477 5th October 2002] [F478 , surviving party to a same sex marriage] [F479 or a surviving civil partner], the additional pension falling to be calculated under [F472 sections 44 to [F480 45AA]] above [F474 and Schedule 4A below] by virtue of subsection (2) above shall be one half of the amount which it would be apart from this subsection.

(4) Subject to the provisions of this Act, a [F481 person] shall become entitled to a Category B retirement pension [F482 under this section] on the day on which the conditions of entitlement become satisfied in his case and his entitlement shall continue throughout his life.

Textual Amendments

F469 S. 51(1ZA) inserted (E.W.) (13.3.2014 for specified purposes) by Marriage (Same Sex Couples) Act 2013 (c. 30), s. 21(3), Sch. 4 para. 13(2) (with Sch. 4 para. 13(5)(6)); S.I. 2014/93, art. 3(j)(ii)

F470 S. 51(1A) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 28(2) (with Sch. 24 para. 28(6)); S.I. 2005/3175, art. 2(1), Sch. 1

F471 Word in s. 51(2) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 28(3)(a); S.I. 2005/3175, art. 2(1), Sch. 1

F472 Words in s. 51(2)(3) substituted (with effect in accordance with s. 127(3)-(5) of the amending Act) by Pensions Act 1995 (c. 26), ss. 127(2), 180(2)(a) (with Sch. 4)

F473 Word in s. 51(2) substituted (with application in accordance with Sch. 4 para. 5(2)-(5) of the amending Act) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 11; S.I. 2011/3033, art. 2(c)(xii)

F474 Words in s. 51(2)(3) inserted (8.1.2001 for specified purposes, 25.1.2001 for specified purposes, 6.4.2002 in so far as not already in force) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 35(13), 86(1)(b)(2); S.I. 2000/2950, art. 6; S.I. 2001/153, art. 2(a)

F475 Word in s. 51(2) inserted (E.W.) (13.3.2014 for specified purposes) by Marriage (Same Sex Couples) Act 2013 (c. 30), s. 21(3), Sch. 4 para. 13(3); S.I. 2014/93, art. 3(j)(ii)

F476 Words in s. 51(2) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 28(3)(b); S.I. 2005/3175, art. 2(1), Sch. 1

F477 Words in s. 51(3) substituted (with retrospective effect) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 39(1)(a)(2)(b), 86(1)(b)(2) (with s. 83(6))

F478 Words in s. 51(3) inserted (E.W.) (13.3.2014 for specified purposes) by Marriage (Same Sex Couples) Act 2013 (c. 30), s. 21(3), Sch. 4 para. 13(4); S.I. 2014/93, art. 3(j)(ii)

F479 Words in s. 51(3) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 28(4); S.I. 2005/3175, art. 2(1), Sch. 1

F480 Word in s. 51(3) substituted (with application in accordance with Sch. 4 para. 5(2)-(5) of the amending Act) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 11; S.I. 2011/3033, art. 2(c)(xii)

F481 Words in s. 51(4) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 28(5)(a); S.I. 2005/3175, art. 2(1), Sch. 1

F482 Words in s. 51(4) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 28(5)(b); S.I. 2005/3175, art. 2(1), Sch. 1

Modifications etc. (not altering text)

C92 S. 51 restricted (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 3(3)

C93 S. 51 modified (6.10.2002) by The Social Security (Inherited SERPS) Regulations 2001 (S.I. 2001/1085), regs. 1(1), 2, Sch. (as amended (5.12.2005) by S.I. 2005/3030, regs. 1, 2)

[F483 51A Special provision for married people. E+W+S

(1) This section has effect where, apart from section 43(1) above, a married person [F484 or civil partner] would be entitled both—

(a) to a Category A retirement pension, and

(b) to a Category B retirement pension by virtue of the contributions of the other party to the marriage [F485 or civil partnership].

(2) If by reason of a deficiency of contributions the basic pension in the Category A retirement pension falls short of the weekly rate specified in Schedule 4, Part I, paragraph 5, that basic pension shall be increased by the lesser of—

(a) the amount of the shortfall, or

(b) the amount of the weekly rate of the Category B retirement pension.

(3) This section does not apply in any case where both parties to the marriage attained pensionable age before 6th April 1979]

Textual Amendments

F483 S. 51A inserted (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 21(6)

F484 Words in s. 51A(1) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 29(a); S.I. 2005/3175, art. 2(1), Sch. 1

F485 Words in s. 51A(1) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 29(b); S.I. 2005/3175, art. 2(1), Sch. 1

52 Special provision for surviving spouses. E+W+S

(1) This section has effect where, apart from section 43(1) above, a person would be entitled both—

(a) to a Category A retirement pension; and

[F486 (b) to a Category B retirement pension by virtue of the contributions of a spouse [F487 or civil partner] who has died].

(2) If by reason of a deficiency of contributions the basic pension in the Category A retirement pension falls short of the full amount, that basic pension shall be increased by the lesser of—

(a) the amount of the shortfall, or

(b) the amount of the basic pension in the rate of the Category B retirement pension,

“full amount” meaning for this purpose the sum specified in section 44(4) above as the weekly rate of the basic pension in a Category A retirement pension.

(3) If the additional pension in the Category A retirement pension falls short of the prescribed maximum, that additional pension shall be increased by the lesser of—

(a) the amount of the shortfall, or

(b) the amount of the additional pension in the Category B retirement pension.

(4) This section does not apply in any case where the death of the wife or husband, as the case may be, occurred before 6th April 1979 and the surviving spouse had attained pensionable age before that date.

Textual Amendments

F486 S. 52(1)(b) substituted (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 21(7)

F487 Words in s. 52(1) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 30; S.I. 2005/3175, art. 2(1), Sch. 1

F488 53 Special provision for married women. E+W+S

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F488 S. 53 repealed (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 21(6), Sch. 7

54 Category A and Category B retirement pensions: supplemental provisions. E+W+S

(1) Regulations may provide that in the case of a person of any prescribed description who—

(a) has become entitled to a Category A or Category B retirement pension F489 ... ; and

(b) elects in such manner and in accordance with such conditions as may be prescribed that the regulations shall apply in his case,

this Part of this Act shall have effect as if that person had not become entitled to such a retirement pension [F490 or to a shared additional pension].

(2) Regulations under subsection (1) above may make such modifications of the provisions of this Part of this Act, or of those of [F491 Chapter II of Part I of the Social Security Act 1998] as those provisions apply in a case where a person makes an election under the regulations, as may appear to the Secretary of State necessary or expedient.

F492 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F493 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F489 Words in s. 54(1)(a) repealed (6.4.2010) by Pensions Act 1995 (c. 26), Sch. 4 para. 6(1)(5), Sch. 7 Pt. 2

F490 Words in s. 54(1) inserted (1.12.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 12 para. 22; S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

F491 Words in s. 54(2) substituted (6.9.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 62; S.I. 1999/2422, art. 2(c), Sch. 1 (with Sch. 14)

F492 S. 54(3) repealed (6.4.2010) by Pensions Act 2007 (c. 22), ss. 2(5), 27(4)(a), Sch. 1 para. 6, Sch. 7 Pt. 1

F493 S. 54(4) repealed (19.7.1995) by Pensions Act 1995 (c. 26), ss. 134(2), 180(2)(a), Sch. 7 Pt. 2 (with Sch. 4)

[F494 55 Pension increase or lump sum where entitlement to retirement pension is deferred E+W+S

(1) Where a person’s entitlement to a Category A or Category B retirement pension is deferred, Schedule 5 to this Act has effect.

(2) In that Schedule—

• paragraph A1 makes provision enabling an election to be made where the pensioner’s entitlement is deferred

• paragraphs 1 to 3 make provision about increasing pension where the pensioner’s entitlement is deferred

• paragraphs 3A and 3B make provision about lump sum payments where the pensioner’s entitlement is deferred

• paragraph 3C makes provision enabling an election to be made where the pensioner’s deceased spouse [F495 or civil partner] has deferred entitlement

• paragraphs 4 to 7 make provision about increasing pension where the pensioner’s deceased spouse [F495 or civil partner] has deferred entitlement

• paragraphs 7A and 7B make provision about lump sum payments where the pensioner’s deceased spouse [F495 or civil partner] has deferred entitlement

• paragraphs 7C to 9 make supplementary provision.

(3) For the purposes of this Act a person’s entitlement to a Category A or Category B retirement pension is deferred if and so long as that person—

[F496 (a) does not become entitled to that pension by reason only of not satisfying the conditions of section 1 of the Administration Act (entitlement to benefit dependent on claim), or]

(b) in consequence of an election under section 54(1), falls to be treated as not having become entitled to that pension,

and, in relation to any such pension, “period of deferment” shall be construed accordingly.]

Textual Amendments

F494 S. 55 substituted (18.11.2004 for specified purposes, 6.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), ss. 297(1), 322(3)(a)

F495 Words in s. 55(2) inserted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(3), Sch. para. 3(2)

F496 S. 55(3)(a) substituted (6.4.2010) by Pensions Act 2007 (c. 22), s. 2(5), Sch. 1 para. 7

[F497 Shared additional pension E+W+S

Textual Amendments

F497 Ss. 55A-55C inserted (11.11.1999 for specified purposes, 1.12.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(5)(a), Sch. 6 para. 3; S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

55A Shared additional pension. E+W+S

(1) A person shall be entitled to a shared additional pension if he is—

(a) over pensionable age, and

(b) entitled to a state scheme pension credit.

(2) A person’s entitlement to a shared additional pension shall continue throughout his life.

(3) The weekly rate of a shared additional pension shall be the appropriate weekly amount, unless the pensioner’s entitlement to the state scheme pension credit arose before the final relevant year, in which case it shall be that amount multiplied by the relevant revaluation percentage.

(4) The appropriate weekly amount for the purposes of subsection (3) above is the weekly rate, expressed in terms of the valuation day, at which the cash equivalent, on that day, of the pensioner’s entitlement, or prospective entitlement, to the shared additional pension is equal to the state scheme pension credit.

(5) The relevant revaluation percentage for the purposes of that subsection is the percentage specified, in relation to earnings factors for the tax year in which the entitlement to the state scheme pension credit arose, by the last order under section 148 of the Administration Act to come into force before the end of the final relevant year.

[F498 (6) The Secretary of State may by regulations make provision about the calculation and verification of cash equivalents for the purposes of this section.

(6A) The power conferred by subsection (6) above includes power to provide—

(a) for calculation or verification in such manner as may be approved by or on behalf of the Government Actuary, and

(b) for things done under the regulations to be required to be done in accordance with guidance from time to time prepared by a person prescribed by the regulations.]

(7) In this section—

• “final relevant year” means the tax year immediately preceding that in which the pensioner attains pensionable age;

• “state scheme pension credit” means a credit under section 49(1)(b) of the Welfare Reform and Pensions Act 1999 (credit for the purposes of this Part of this Act);

• “valuation day” means the day on which the pensioner becomes entitled to the state scheme pension credit.

Textual Amendments

F498 S. 55A(6)(6A) substituted for s. 55A(6) (29.9.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 41(3), 86(1)(b)(2); S.I. 2000/2666, art. 2(1)

Modifications etc. (not altering text)

C94 S. 55A: sums amended (with effect in accordance with arts. 1(2)(l)(3)(4), 6 of the amending S.I.) by The Social Security Benefits Up-rating Order 2014 (S.I. 2014/516), arts. 1(2)(c), 4(5)(a)

55B Reduction of shared additional pension: pension sharing. E+W+S

(1) The weekly rate of a shared additional pension shall be reduced as follows in any case where—

(a) the pensioner has become subject to a state scheme pension debit, and

(b) the debit is to any extent referable to the pension.

(2) If the pensioner became subject to the debit in or after the final relevant year, the weekly rate of the pension shall be reduced by the appropriate weekly amount.

(3) If the pensioner became subject to the debit before the final relevant year, the weekly rate of the additional pension shall be reduced by the appropriate weekly amount multiplied by the relevant revaluation percentage.

(4) The appropriate weekly amount for the purposes of subsections (2) and (3) above is the weekly rate, expressed in terms of the valuation day, at which the cash equivalent, on that day, of the pension mentioned in subsection (5) below is equal to so much of the debit as is referable to the shared additional pension.

(5) The pension referred to above is a notional pension for the pensioner by virtue of section 55A above which becomes payable on the later of—

(a) his attaining pensionable age, and

(b) the valuation day.

(6) For the purposes of subsection (3) above, the relevant revaluation percentage is the percentage specified, in relation to earnings factors for the tax year in which the pensioner became subject to the debit, by the last order under section 148 of the Administration Act to come into force before the end of the final relevant year.

[F499 (7) The Secretary of State may by regulations make provision about the calculation and verification of cash equivalents for the purposes of this section.

(7A) The power conferred by subsection (7) above includes power to provide—

(a) for calculation or verification in such manner as may be approved by or on behalf of the Government Actuary, and

(b) for things done under the regulations to be required to be done in accordance with guidance from time to time prepared by a person prescribed by the regulations.]

(8) In this section—

• “final relevant year” means the tax year immediately preceding that in which the pensioner attains pensionable age;

• “state scheme pension debit”, means a debit under section 49(1)(a) of the Welfare Reform and Pensions Act 1999 (debit for the purposes of this Part of this Act);

• “valuation day” means the day on which the pensioner became subject to the state scheme pension debit.]

Textual Amendments

F499 S. 55B(7)(7A) substituted for s. 55B(7) (29.9.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 41(4), 86(1)(b)(2); S.I. 2000/2666, art. 2(1)

[F500 55C Pension increase or lump sum where entitlement to shared additional pension is deferred E+W+S

(1) Where a person’s entitlement to a shared additional pension is deferred, Schedule 5A to this Act has effect.

(2) In that Schedule—

• paragraph 1 makes provision enabling an election to be made where the person’s entitlement is deferred

• paragraphs 2 and 3 make provision about increasing pension where the person’s entitlement is deferred

• paragraphs 4 and 5 make provision about lump sum payments where the person’s entitlement is deferred.

(3) For the purposes of this Act, a person’s entitlement to a shared additional pension is deferred—

(a) where he would be entitled to a Category A or Category B retirement pension but for the fact that his entitlement is deferred, if and so long as his entitlement to such a pension is deferred, and

(b) otherwise, if and so long as he does not become entitled to the shared additional pension by reason only of not satisfying the conditions of section 1 of the Administration Act (entitlement to benefit dependent on claim),

and, in relation to a shared additional pension, “period of deferment” shall be construed accordingly.]

Textual Amendments

F500 S. 55C substituted (18.11.2004 for specified purposes, 6.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), ss. 297(2), 322(3)(a)

Child’s special allowance E+W+S

56 Child’s special allowance - existing beneficiaries. E+W+S

(1) Subject to the provisions of this Act F501 ... , a woman whose marriage has been terminated by divorce shall be entitled to a child’s special allowance at the weekly rate specified in Schedule 4, Part I, paragraph 6, if—

(a) the husband of that marriage is dead and satisfied the contribution condition for a child’s special allowance specified in Schedule 3, Part I, paragraph 6; and

(b) she is entitled to child benefit in respect of a child and either—

(i) she was so entitled immediately before that husband’s death; or

(ii) in such circumstances as may be prescribed, he was then so entitled; and

(c) either—

(i) that husband had before his death been contributing at not less than the prescribed weekly rate to the cost of providing for that child; or

(ii) at the date of that husband’s death she was entitled, under an order of a court, trust or agreement which she has taken reasonable steps to enforce, to receive (whether from that husband or from another person) payments in respect of that child at not less than that rate provided or procured by that husband.

(2) A child’s special allowance shall not be payable to a woman—

(a) for any period after her remarriage; or

(b) for any period during which she and a man to whom she is not married are living together as husband and wife.

(3) Where, apart from this subsection, a person is entitled to receive, in respect of a particular child, payment of an amount by way of a child’s special allowance, that amount shall not be payable unless one of the conditions specified in subsection (4) below is satisfied.

(4) Those conditions are—

(a) that the beneficiary would be treated for the purposes of Part IX of this Act as having the child living with him; or

(b) that the requisite contributions are being made to the cost of providing for the child.

(5) The condition specified in subsection (4)(b) above is to be treated as satisfied if, but only if—

(a) such contributions are being made at a weekly rate not less than the amount referred to in subsection (3) above—

(i) by the beneficiary; or

(ii) where the beneficiary is one of two spouses residing together, by them together; and

(b) except in prescribed cases, the contributions are over and above those required for the purpose of satisfying section 143(1)(b) below.

(6) A child’s special allowance shall not be payable for any period after 5th April 1987 except to a woman who immediately before 6th April 1987—

(a) satisfied the conditions set out in paragraphs (a) to (c) of subsection (1) above; and

(b) was not barred from payment of the allowance for either of the reasons mentioned in subsection (2) above,

and who has so continued since 6th April 1987.

Textual Amendments

F501 Words in s. 56(1) repealed with savings (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/938, art. 2, Sch. (with art. 3)

Modifications etc. (not altering text)

C95 S. 56 modified by The Social Security Benefit (Dependency) Regulations 1977 (S.I. 1977/343), reg. 4B (as substituted (9.4.2001) by S.I. 2000/1483, regs. 1, 5)

Provisions relating to unemployment benefit, sickness benefit and invalidity benefit E+W+S

F502 57 Determination of days for which benefit is payable. E+W+S

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F502 S. 57 repealed (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 14, Sch. 2; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

F503 58 Incapacity for work: work as councillor to be disregarded. E+W+S

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F503 S. 58 repealed (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 15, Sch. 2; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

Invalidity benefit—disqualifications etc. E+W+S

F504 59 Invalidity benefit— disqualifications etc. E+W+S

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F504 S. 59 repealed (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 16, Sch. 2; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

Complete or partial failure to satisfy contribution conditions E+W+S

60 Complete or partial failure to satisfy contribution conditions. E+W+S

(1) Subject to the provisions of this section, regulations may provide for persons to be entitled to any of the following benefits, namely—

(a) a widowed mother’s allowance,

[F505 (aa) a widowed parent’s allowance,

(ab) a bereavement allowance],

(b) a widow’s pension,

(c) a Category A retirement pension,

(d) a Category B retirement pension,

in cases where the first contribution condition specified in relation to that benefit in paragraph 5 of Schedule 3 to this Act is satisfied and the second contribution condition so specified is not.

(2) Subject to subsection (8) below, in any case where—

(a) an employed earner who is married [F506 or a civil partner] dies as a result of—

(i) a personal injury of a kind mentioned in section 94(1) below, or

(ii) a disease or injury such as is mentioned in section 108(1) below, and

(b) the contribution conditions are not wholly satisfied in respect of [F507 the employed earner],

those conditions shall be taken to be satisfied for the purposes of [F508 the entitlement of the employed earner’s [F509 widow, widower or surviving civil partner]] to any of the benefits specified in subsection (3) below.

(3) The benefits referred to in subsection (2) above are the following—

[F510 (a) a bereavement payment;]

(b) a widowed mother’s allowance;

[F511 (ba) a widowed parent’s allowance;

(bb) a bereavement allowance;]

(c) a widow’s pension;

[F512 (d) a Category B retirement pension payable by virtue of section 48B [F513 or 48BB] above].

(4) Subject to [F514 subsection (7)] below, regulations under subsection (1) above shall provide for benefit payable by virtue of any such regulations to be payable at a rate, or to be of an amount, less than that which would be applicable under this Part of this Act had both of the relevant contribution conditions been fully satisfied.

(5) Subject to [F514 subsection (7)] below, the rate or amount prescribed by regulations under subsection (1) above may vary with the extent to which the relevant contribution conditions are satisfied (and may be nil).

F515 (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) Regulations may provide that where—

(a) a person is entitled by virtue of subsection (1) above to a Category A or Category B retirement pension consisting only of the additional pension with no basic pension, and

(b) that retirement pension, and any graduated retirement benefit to which he may be entitled, together amount to less than the prescribed rate,

that person’s entitlement as respects that retirement pension shall be satisfied either altogether or for a prescribed period by the making of a single payment of the prescribed amount.

(8) Subsection (2) above only has effect where the employed earner’s death occurred on or after 11th April 1988.

[F516 (9) References in this section to a Category A or Category B retirement pension do not include one to which Schedule 3, Part I, paragraph 5A applies.]

Textual Amendments

F505 S. 60(1)(aa)(ab) inserted (24.4.2000 for specified purposes, 9.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 8(2); S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I

F506 Words in s. 60(2) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 31(a); S.I. 2005/3175, art. 2(1), Sch. 1

F507 Words in s. 60(2) substituted (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 21(9)(a)

F508 Words in s. 60(2) substituted (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 21(9)(a)

F509 Words in s. 60(2) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 31(b); S.I. 2005/3175, art. 2(1), Sch. 1

F510 S. 60(3)(a) substituted (24.4.2000 for specified purposes, 9.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 8(3)(a); S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I

F511 S. 60(3)(ba)(bb) inserted (24.4.2000 for specified purposes, 9.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 8(3)(b); S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I

F512 S. 60(3)(d) substituted (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 21(9)(b)

F513 Words in s. 60(3)(d) inserted (24.4.2000 for specified purposes, 9.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 8(3)(c); S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I

F514 Words in s. 60(4)(5) substituted (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 3 para. 33; S.I. 2003/962, art. 2(3)(d)(iii)

F515 S. 60(6) repealed with savings (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/938, art. 2, Sch. (with art. 3)

F516 S. 60(9) inserted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 1 para. 4

[F517 60A Failure to satisfy contribution condition in paragraph 5A of Schedule 3 E+W+S

(1) Subsection (2) below applies if the contribution condition in Schedule 3, Part I, paragraph 5A is not satisfied in relation to a benefit to which that paragraph applies.

(2) A person who would have been entitled to the benefit had the condition been satisfied shall nevertheless be entitled to a prescribed proportion of that benefit in respect of each of the years of the contributor's working life that falls within subsection (3) below.

(3) A year of the contributor's working life falls within this subsection if it is a year in relation to which the requirements in paragraph 5A(2)(a) and (b) of Part I of Schedule 3 are satisfied.

(4) “The contributor” means the person by whom the condition is to be satisfied.

(5) In any case where—

(a) an employed earner who is married or a civil partner dies on or after 6th April 2010 as a result of—

(i) a personal injury of a kind mentioned in section 94(1) below, or

(ii) a disease or injury such as is mentioned in section 108(1) below, and

(b) the contribution condition specified in Schedule 3, Part I, paragraph 5A is not satisfied in respect of the employed earner,

that condition shall be taken to be satisfied for the purposes of the entitlement of the employed earner's widow, widower or surviving civil partner to a Category B retirement pension payable by virtue of section 48B.

(6) In subsections (1) to (3) any reference—

(a) to the contribution condition in Schedule 3, Part I, paragraph 5A, or

(b) to the requirements of paragraph 5A(2)(a) and (b),

includes a reference to that condition or those requirements as modified by virtue of paragraph 5A(4).]

Textual Amendments

F517 S. 60A inserted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 1 para. 5

61 Exclusion of increase of benefit for failure to satisfy contribution condition. E+W+S

(1) A Category A or Category B retirement pension which is payable by virtue of section 60(1) above and a widowed mother’s allowance [F518 or widowed parent’s allowance] which is so payable shall not be increased under section 47(1) above or under Part IV below F519 ... if the pension or allowance contains no basic pension in consequence of a failure to satisfy a contribution condition.

[F520 (2) Where a person is entitled to short-term incapacity benefit at a rate determined under section 30B(3) above and the retirement pension by reference to which the rate of the benefit is determined—

(a) would have been payable only by virtue of section 60 above, and

(b) would, in consequence of a failure to satisfy a contribution condition, have contained no basic pension,

the benefit shall not be increased under section 47(1) above or under Part IV below F519 ...]

Textual Amendments

F518 Words in s. 61(1) inserted (24.4.2000 for specified purposes, 9.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 9; S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I

F519 Words in s. 61(1)(2) repealed with savings (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/938, art. 2, Sch. (with art. 3)

F520 S. 61(2) substituted (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 23; S.I. 1996/2208, art. 2(b)

Modifications etc. (not altering text)

C96 S. 61 modified (13.4.1995) by The Social Security (Incapacity Benefit)(Transitional) Regulations 1995 (S.I. 1995/310), regs. 1(1), 23

[F521 61A Contributions paid in error E+W+S

(1) This section applies in the case of any individual if—

(a) the individual has paid amounts by way of primary Class 1 contributions which, because the individual was not an employed earner, were paid in error, and

(b) prescribed conditions are satisfied.

(2) Regulations may, where—

(a) this section applies in the case of any individual, and

(b) the [F522 Inland Revenue are] of the opinion that it is appropriate for the regulations to apply to the individual,

provide for entitlement to, and the amount of, additional pension to be determined as if the individual had been an employed earner and, accordingly, those contributions had been properly paid.

(3) The reference in subsection (2) above to additional pension is to additional pension for the individual or the individual’s spouse [F523 or civil partner] falling to be calculated under section 45 above for the purposes of—

(a) Category A retirement pension,

(b) Category B retirement pension for [F524 widows, widowers or surviving civil partners] [F525 (payable by virtue of section 48B or 48BB above)],

(c) widowed mother’s allowance and widow’s pension, [F526 and]

[F527 (ca) widowed parent’s allowance,] and

(d) incapacity benefit (except in transitional cases).

(4) Regulations may, where—

(a) this section applies in the case of any individual, and

(b) the [F528 Inland Revenue are] of the opinion that it is appropriate for regulations made by virtue of section 4(8) of the Social Security (Incapacity for Work) Act 1994 (provision during transition from invalidity benefit to incapacity benefit for incapacity benefit to include the additional pension element of invalidity pension) to have the following effect in the case of the individual,

provide for the regulations made by virtue of that section to have effect as if, in relation to the provisions in force before the commencement of that section with respect to that additional pension element, the individual had been an employed earner and, accordingly, the contributions had been properly paid.

(5) Where such provision made by regulations as is mentioned in subsection (2) or (4) above applies in respect of any individual, regulations under paragraph 8(1)(m) of Schedule 1 to this Act may not require the amounts paid by way of primary Class 1 contributions to be repaid.

(6) Regulations may provide, where—

(a) such provision made by regulations as is mentioned in subsection (2) or (4) above applies in respect of any individual,

(b) prescribed conditions are satisfied, and

(c) any amount calculated by reference to the contributions in question has been paid in respect of that individual by way of minimum contributions under section 43 of the Pension Schemes Act 1993 (contributions to personal pension schemes),

for that individual to be treated for the purposes of that Act as if that individual had been an employed earner and, accordingly, the amount had been properly paid.]

Textual Amendments

F521 S. 61A inserted (19.7.1995) by Pensions Act 1995 (c. 26), ss. 133, 180(2)(a) (with Sch. 4)

F522 Words in s. 61A(2)(b) substituted (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. 8; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F523 Words in s. 61A(3) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 32(a); S.I. 2005/3175, art. 2(1), Sch. 1

F524 Words in s. 61A(3)(b) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 32(b); S.I. 2005/3175, art. 2(1), Sch. 1

F525 Words in s. 61A(3)(b) inserted (24.4.2000 for specified purposes, 9.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 10(a); S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I

F526 Word in s. 61A(3) inserted (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 9(6); S.I. 2008/787, art. 2(4)(f)

F527 S. 61A(3)(ca) inserted (24.4.2000 for specified purposes, 9.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 10(b); S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I

F528 Words in s. 61A(4)(b) substituted (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. 8; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

Graduated retirement benefit E+W+S

62 Graduated retirement benefit. E+W+S

(1) So long as sections 36 and 37 of the National Insurance Act 1965 (graduated retirement benefit) continue in force by virtue of regulations made under Schedule 3 to the Social Security (Consequential Provisions) Act 1975 or under Schedule 3 to the Consequential Provisions Act, regulations may make provision—

(a) for [F529 amending section 36(2) of the National Insurance Act 1965 (value of unit of graduated contributions) so that the value is the same for women as it is for men and for replacing section 36(4) of that Act] (increase of graduated retirement benefit in cases of deferred retirement) with provisions corresponding to those of [F530 paragraphs A1 to 3B and 7C] of Schedule 5 to this Act;

[F531 (aa) for amending section 36(7) of that Act (persons to be treated as receiving nominal retirement pension) so that where a person has claimed a Category A or Category B retirement pension but—

(i) because of an election under section 54(1) above, or

(ii) because he has withdrawn his claim for the pension,

he is not entitled to such a pension, he is not to be treated for the purposes of the preceding provisions of that section as receiving such a pension at a nominal weekly rate;]

[F532 (ab) for extending section 37 of that Act (increase of woman’s retirement pension by reference to her late husband’s graduated retirement benefit) to civil partners and their late civil partners and for that section (except subsection (5)) so to apply as it applies to women and their late husbands;]

[F533 (ac) for extending section 37 of that Act (increase of woman’s retirement pension by reference to her late husband’s graduated retirement benefit) to civil partners and their late civil partners who attain pensionable age before 6th April 2010 and for that section (except subsection (5)) so to apply as it applies to men and their late wives;]

[F534 (ad) for extending section 37 of that Act (increase of woman's retirement pension by reference to her late husband's graduated retirement benefit) to—

(i) men and their late husbands, and

(ii) women and their late wives,

and for that section (except subsection (5)) so to apply as it applies to women and their late husbands;

(ae) for extending section 37 of that Act (increase of woman's retirement pension by reference to her late husband's graduated retirement benefit) to—

(i) men and their late husbands, and

(ii) women and their late wives,

who attained pensionable age before 6th April 2010 and for that section (except subsection (5)) so to apply as it applies to men and their late wives;]

(b) for extending section 37 of that Act (increase of woman’s retirement pension by reference to her late husband’s graduated retirement benefit) to men and their late wives [F535 and for that section (except subsection (5)) so to apply as it applies to women and their late husbands];

[F536 (c) for amending that section in order to make provisions corresponding to those of paragraphs 3C, 4(1) and (1A) and 7A to 7C of Schedule 5 to this Act enabling a widowed person [F537 or surviving civil partner] to elect to receive a lump sum, rather than an increase in the weekly rate of retirement pension, in respect of the graduated retirement benefit of his or her deceased spouse [F538 or civil partner].]

(2) This section is without prejudice to any power to modify the said sections 36 and 37 conferred by Schedule 3 to the Consequential Provisions Act.

[F539 (3) In relevant gender change cases, women and their late wives are to be treated for the purposes of sections 36 and 37 of the National Insurance Act 1965 in the same way as women and their late husbands.

(4) For that purpose “relevant gender change case”, in relation to a woman (“the pensioner”) and her late wife, means a case where—

(a) the late wife was, at the time of her death, a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and

(b) the marriage of the pensioner and her late wife subsisted before the time when the certificate was issued.]

Textual Amendments

F529 Words in s. 62(1)(a) substituted (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 7(a)

F530 Words in s. 62(1)(a) substituted (18.11.2004 for specified purposes, 6.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), s. 322(3)(a), Sch. 11 para. 17(a)

F531 S. 62(1)(aa) inserted (19.7.1995) by Pensions Act 1995 (c. 26), ss. 131(1), 180(2)(a) (with Sch. 4)

F532 S. 62(1)(ab) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 33; S.I. 2005/3175, art. 2(1), Sch. 1

F533 S. 62(1)(ac) inserted (29.10.2005) by The Civil Partnership (Miscellaneous and Consequential Provisions) Order 2005 (S.I. 2005/3029), art. 1(2)(a), Sch. 1 para. 1

F534 S. 62(1)(ad)(ae) inserted (E.W.) (31.10.2013 for specified purposes, 13.3.2014 for specified purposes) by Marriage (Same Sex Couples) Act 2013 (c. 30), s. 21(3), Sch. 4 para. 14(2); S.I. 2013/2789, art. 2(b); S.I. 2014/93, art. 3(j)(ii)

F535 Words in s. 62(1)(b) added (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 7(b)

F536 S. 62(1)(c) inserted (18.11.2004 for specified purposes, 6.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), s. 322(3)(a), Sch. 11 para. 17(b)

F537 Words in s. 62(1)(c) inserted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(2)(a)(3), Sch. para. 4(a)

F538 Words in s. 62(1)(c) added (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(2)(a)(3), Sch. para. 4(b)

F539 S. 62(3)(4) inserted (E.W.) (31.10.2013 for specified purposes, 13.3.2014 for specified purposes) by Marriage (Same Sex Couples) Act 2013 (c. 30), s. 21(3), Sch. 4 para. 14(3); S.I. 2013/2789, art. 2(b); S.I. 2014/93, art. 3(j)(ii)

Part III E+W+S Non-Contributory Benefits

63 Descriptions of non-contributory benefits. E+W+S

Non-contributory benefits under this Part of this Act are of the following descriptions, namely—

(a) attendance allowance;

F540 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c) [F541 carer’s allowance]F542 ...;

(d) disability living allowance;

(e) guardian’s allowance;

(f) retirement pensions of the following categories—

(i) Category C, payable to certain persons who were over pensionable age on 5th July 1948 and their wives and widows (with increase for adult F543 ... dependants), and

(ii) Category D, payable to persons over the age of 80;

(g) age addition payable, in the case of persons over the age of 80, by way of increase of a retirement pension of any category or of some other pension or allowance from the Secretary of State.

Textual Amendments

F540 S. 63(b) repealed (with savings for those entitled to severe disablement allowance for days immediately before 6.4.2001) (3.11.2000 for specified purposes, 6.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 13 Pt. IV; S.I. 2000/2958, art. 2(3)(g)(4)(5) (with art. 4)

F541 Words in s. 63(c) substituted (1.9.2002 for specified purposes, 1.4.2003 in so far as not already in force) by The Regulatory Reform (Carers Allowance) Order 2002 (S.I. 2002/1457), arts. 1(1)(b), 2(2), Sch. para. 2(b)

F542 Words in s. 63(c) repealed (6.4.2010) by Welfare Reform Act 2009 (c. 24), ss. 58(2)(a), 61(2), Sch. 7 Pt. 2

F543 Words in s. 63(f)(i) repealed with savings (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/938, art. 2, Sch. (with art. 3)

Attendance allowance E+W+S

64 Entitlement. E+W+S

(1) A person shall be entitled to an attendance allowance if he is aged 65 or over, he is not entitled to [F544 an allowance within subsection (1A)] and he satisfies either—

(a) the condition specified in subsection (2) below (“the day attendance condition”), or

(b) the condition specified in subsection (3) below (“the night attendance condition”),

and prescribed conditions as to residence and presence in Great Britain.

[F545 (1A) The following allowances are within this subsection—

(a) personal independence payment;

(b) the care component of a disability living allowance.]

(2) A person satisfies the day attendance condition if he is so severely disabled physically or mentally that, by day, he requires from another person either—

(a) frequent attention throughout the day in connection with his bodily functions, or

(b) continual supervision throughout the day in order to avoid substantial danger to himself or others.

(3) A person satisfies the night attendance condition if he is so severely disabled physically or mentally that, at night,—

(a) he requires from another person prolonged or repeated attention in connection with his bodily functions, or

(b) in order to avoid substantial danger to himself or others he requires another person to be awake for a prolonged period or at frequent intervals for the purpose of watching over him.

[F546 (4) Circumstances may be prescribed in which a person is to be taken to satisfy or not to satisfy such of the conditions mentioned in subsections (2) and (3) above as may be prescribed.]

Textual Amendments

F544 Words in s. 64(1) substituted (8.4.2013 for specified purposes, 10.6.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 9 para. 5(2); S.I. 2013/358, art. 7(1)(2)(k), Sch. 3; S.I. 2013/1250, art. 2

F545 S. 64(1A) inserted (8.4.2013 for specified purposes, 10.6.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 9 para. 5(3); S.I. 2013/358, art. 7(1)(2)(k), Sch. 3; S.I. 2013/1250, art. 2

F546 S. 64(4) added (12.1.2000) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 66(1), 89(1); S.I. 1999/3309, art. 2(3)

Modifications etc. (not altering text)

C97 S. 64 modified (1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), Sch. 3 para. 20

65 Period and rate of allowance. E+W+S

(1) Subject to the following provisions of this Act, the period for which a person is entitled to an attendance allowance shall be—

(a) a period throughout which he has satisfied or is likely to satisfy the day or the night attendance condition or both; and

(b) a period preceded immediately, or within such period as may be prescribed, by one of not less than 6 months throughout which he satisfied, or is likely to satisfy, one or both of those conditions.

(2) For the purposes of subsection (1) above a person who suffers from renal failure and is undergoing such form of treatment as may be prescribed shall, in such circumstances as may be prescribed, be deemed to satisfy or to be likely to satisfy the day or the night attendance condition or both.

(3) The weekly rate of the attendance allowance payable to a person for any period shall be the higher rate specified in Schedule 4, Part III, paragraph 1, if both as regards that period and as regards the period of 6 months mentioned in subsection (1)(b) above he has satisfied or is likely to satisfy both the day and the night attendance conditions, and shall be the lower rate in any other case.

(4) A person shall not be entitled to an attendance allowance for any period preceding the date on which he makes or is treated as making a claim for it.

(5) Notwithstanding anything in subsection (4) above, provision may be made by regulations for a person to be entitled to an attendance allowance for a period preceding the date on which he makes or is treated as making a claim for it if such an allowance has previously been paid to or in respect of him.

(6) Except in so far as regulations otherwise provide and subject to section 66(1) below—

(a) a claim for an attendance allowance may be made during the period of 6 months immediately preceding the period for which the person to whom the claim relates is entitled to the allowance; and

(b) an award may be made in pursuance of a claim so made, subject to the condition that, throughout that period of 6 months, that person satisfies—

(i) both the day and the night attendance conditions, or

(ii) if the award is at the lower rate, one of those conditions.

[F547 (7) A person to whom either Regulation (EC) No 1408/71 or Regulation /(EC) No 883/2004 applies shall not be entitled to an attendance allowance for a period unless during that period the United Kingdom is competent for payment of sickness benefits in cash to the person for the purposes of Chapter 1 of Title III of the Regulation in question.]

Textual Amendments

F547 S. 65(7) inserted (31.10.2011) by The Social Security (Disability Living Allowance, Attendance Allowance and Carers Allowance) (Miscellaneous Amendments) Regulations 2011 (S.I. 2011/2426), reg. 5(2)

66 Attendance allowance for the terminally ill. E+W+S

(1) If a terminally ill person makes a claim expressly on the ground that he is such a person, then—

(a) he shall be taken—

(i) to satisfy, or to be likely to satisfy, both the day attendance condition and the night attendance condition [F548 for so much of the period for which he is terminally ill as does not fall before the date of the claim]; and

(ii) to have satisfied those conditions for the period of 6 months immediately preceding [F549 the date of the claim or, if later, the first date on which he is terminally ill] (so however that no allowance shall be payable by virtue of this sub-paragraph for any period preceding that date); and

(b) the period for which he is entitled to attendance allowance shall be [F550 so much of the period for which he is terminally ill as does not fall before the date of the claim].

(2) For the purposes of subsection (1) above—

(a) a person is “terminally ill” at any time if at that time he suffers from a progressive disease and his death in consequence of that disease can reasonably be expected within 6 months; and

(b) where a person purports to make a claim for an attendance allowance by virtue of that subsection on behalf of another, that other shall be regarded as making the claim, notwithstanding that it is made without his knowledge or authority.

Textual Amendments

F548 Words in s. 66(1)(a)(i) substituted (12.1.2000) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 66(2)(a), 89(1); S.I. 1999/3309, art. 2(3)

F549 Words in s. 66(1)(a)(ii) substituted (12.1.2000) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 66(2)(b), 89(1); S.I. 1999/3309, art. 2(3)

F550 Words in s. 66(1)(b) substituted (12.1.2000) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 66(2)(c), 89(1); S.I. 1999/3309, art. 2(3)

67 Exclusions by regulation. E+W+S

(1) Regulations may provide that, in such circumstances, and for such purposes as may be prescribed, a person who is, or is treated under the regulations as, undergoing treatment for renal failure in a hospital or other similar institution otherwise than as an in-patient shall be deemed not to satisfy or to be unlikely to satisfy the day attendance condition or the night attendance condition, or both of them.

[F551 (2) Regulations may provide that an attendance allowance shall not be payable in respect of a person for a period when he is a resident of a care home in circumstances in which any of the costs of any qualifying services provided for him are borne out of public or local funds under a specified enactment.

(3) The reference in subsection (2) to a care home is to an establishment that provides accommodation together with nursing or personal care.

(4) The following are qualifying services for the purposes of subsection (2)—

(a) accommodation,

(b) board, and

(c) personal care.

(5) The reference in subsection (2) to a specified enactment is to an enactment which is, or is of a description, specified for the purposes of that subsection by regulations.

(6) The power to specify an enactment for the purposes of subsection (2) includes power to specify it only in relation to its application for a particular purpose.

(7) In this section, “enactment” includes an enactment comprised in, or in an instrument made under, an Act of the Scottish Parliament.]

Textual Amendments

F551 S. 67(2)-(7) substituted for s. 67(2) (1.10.2007 for specified purposes, 29.10.2007 in so far as not already in force) by Welfare Reform Act 2007 (c. 5), ss. 60(1), 70(2); S.I. 2007/2819, art. 2(2)(a)(b)

Severe disablement allowance E+W+S

F552 68 Entitlement and rate. E+W+S

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F552 Ss. 68, 69 repealed (with savings for those entitled to severe disablement allowance for days immediately before 6.4.2001) (3.11.2000 for specified purposes, 6.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 65, 89(1), Sch. 13 Pt. IV; S.I. 2000/2958, art. 2(3)(d)(4)(5) (with art. 4) (and see also The Employment and Support Allowance (Transitional Provisions, Housing Benefit and Council Tax Benefit) (Existing Awards) (No. 2) Regulations 2010 (S.I. 2010/1907), regs. 1(2), 22(b))

F552 69 Severe disablement allowance: age related addition. E+W+S

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F552 Ss. 68, 69 repealed (with savings for those entitled to severe disablement allowance for days immediately before 6.4.2001) (3.11.2000 for specified purposes, 6.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 65, 89(1), Sch. 13 Pt. IV; S.I. 2000/2958, art. 2(3)(d)(4)(5) (with art. 4) (and see also The Employment and Support Allowance (Transitional Provisions, Housing Benefit and Council Tax Benefit) (Existing Awards) (No. 2) Regulations 2010 (S.I. 2010/1907), regs. 1(2), 22(b))

[F553 Carer’s allowance] E+W+S

Textual Amendments

F553 Words in s. 70 (and cross-heading) substituted (1.9.2002 for specified purposes, 1.4.2003 in so far as not already in force) by virtue of The Regulatory Reform (Carers Allowance) Order 2002 (S.I. 2002/1457), art. 1(1)(b), 2(1)

70 [F553 Carer’s allowance]. E+W+S

(1) A person shall be entitled to [F554 a carer’s allowance] for any day on which he is engaged in caring for a severely disabled person if—

(a) he is regularly and substantially engaged in caring for that person;

(b) he is not gainfully employed; and

(c) the severely disabled person is either such relative of his as may be prescribed or a person of any such other description as may be prescribed.

[F555 (1A) A person who was entitled to an allowance under this section immediately before the death of the severely disabled person referred to in subsection (1) shall continue to be entitled to it, even though he is no longer engaged in caring for a severely disabled person (and the requirements of subsection (1)(a) and (c) are not satisfied), until—

(a) the end of the week in which he ceases to satisfy any other requirement as to entitlement to the allowance; or

(b) the expiry of the period of eight weeks beginning with the Sunday following the death (or beginning with the date of death if the death occurred on Sunday),

whichever occurs first.]

(2) In this section, “severely disabled person” means a person in respect of whom there is payable either an attendance allowance or a disability living allowance by virtue of entitlement to the care component at the highest or middle rate [F556 or personal independence payment by virtue of entitlement to the daily living component at the standard or enhanced rate] [F557 or armed forces independence payment under the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011 (S.I. 2011/517)] or such other payment out of public funds on account of his need for attendance as may be prescribed.

(3) A person shall not be entitled to an allowance under this section if he is under the age of 16 or receiving full-time education.

(4) A person shall not be entitled to an allowance under this section unless he satisfies prescribed conditions as to residence or presence in Great Britain.

[F558 (4A) A person to whom either Regulation (EC) No 1408/71 or Regulation (EC) No 883/2004 applies shall not be entitled to an allowance under this section for a period unless during that period the United Kingdom is competent for payment of sickness benefits in cash to the person for the purposes of Chapter 1 of Title III of the Regulation in question.]

F559 (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F559 (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) No person shall be entitled for the same day to more than one allowance under this section; and where, apart from this subsection, two or more persons would be entitled for the same day to such an allowance in respect of the same severely disabled person, one of them only shall be entitled and that shall be such one of them—

(a) as they may jointly elect in the prescribed manner, or

(b) as may, in default of such an election, be determined by the Secretary of State in his discretion.

(8) Regulations may prescribe the circumstances in which a person is or is not to be treated for the purposes of this section as engaged, or regularly and substantially engaged, in caring for a severely disabled person, as gainfully employed or as receiving full-time education.

(9) [F560 A carer’s allowance] shall be payable at the weekly rate specified in Schedule 4, Part III, paragraph 4.

F561 (10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F554 Words in s. 70(1) substituted (1.9.2002 for specified purposes, 1.4.2003 in so far as not already in force) by The Regulatory Reform (Carers Allowance) Order 2002 (S.I. 2002/1457), arts. 1(1)(b), 2(2), Sch. para. 2(c)

F555 S. 70(1A) inserted (28.10.2002) by The Regulatory Reform (Carers Allowance) Order 2002 (S.I. 2002/1457), arts. 1(1)(a), 3(1)

F556 Words in s. 70(2) inserted (8.4.2013) by The Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations 2013 (S.I. 2013/388), reg. 2, Sch. para. 5

F557 Words in s. 70(2) inserted (8.4.2013) by The Armed Forces and Reserve Forces (Compensation Scheme) (Consequential Provisions: Primary Legislation) Order 2013 (S.I. 2013/796), arts. 1, 3(2)

F558 S. 70(4A) inserted (31.10.2011) by The Social Security (Disability Living Allowance, Attendance Allowance and Carers Allowance) (Miscellaneous Amendments) Regulations 2011 (S.I. 2011/2426), reg. 5(3)

F559 S. 70(5)(6) repealed (28.10.2002) by The Regulatory Reform (Carers Allowance) Order 2002 (S.I. 2002/1457), arts. 1(1)(a), 3(2) (with art. 4)

F560 Words in s. 70(9) substituted (1.9.2002 for specified purposes, 1.4.2003 in so far as not already in force) by The Regulatory Reform (Carers Allowance) Order 2002 (S.I. 2002/1457), arts. 1(1)(b), 2(2), Sch. para. 2(c)

F561 S. 70(10) omitted (28.10.1994) by virtue of The Social Security (Severe Disablement Allowance and Invalid Care Allowance) Amendment Regulations 1994 (S.I. 1994/2556), reg. 2(3)(c)

Disability living allowance E+W+S

71 Disability living allowance. E+W+S

(1) Disability living allowance shall consist of a care component and a mobility component.

(2) A person’s entitlement to a disability living allowance may be an entitlement to either component or to both of them.

(3) A person may be awarded either component for a fixed period or [F562 for an indefinite period], but if his award of a disability living allowance consists of both components, he may not be awarded the components for different fixed periods.

(4) The weekly rate of a person’s disability living allowance for a week for which he has only been awarded one component is the appropriate weekly rate for that component as determined in accordance with this Act or regulations under it.

(5) The weekly rate of a person’s disability living allowance for a week for which he has been awarded both components is the aggregate of the appropriate weekly rates for the two components as so determined.

(6) A person shall not be entitled to a disability living allowance unless he satisfies prescribed conditions as to residence and presence in Great Britain.

Textual Amendments

F562 Words in s. 71(3) substituted (12.1.2000) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 67(1), 89(1); S.I. 1999/3309, art. 2(3)

72 The care component. E+W+S

(1) Subject to the provisions of this Act, a person shall be entitled to the care component of a disability living allowance for any period throughout which—

(a) he is so severely disabled physically or mentally that—

(i) he requires in connection with his bodily functions attention from another person for a significant portion of the day (whether during a single period or a number of periods); or

(ii) he cannot prepare a cooked main meal for himself if he has the ingredients; or

(b) he is so severely disabled physically or mentally that, by day, he requires from another person—

(i) frequent attention throughout the day in connection with his bodily functions; or

(ii) continual supervision throughout the day in order to avoid substantial danger to himself or others; or

(c) he is so severely disabled physically or mentally that, at night,—

(i) he requires from another person prolonged or repeated attention in connection with his bodily functions; or

(ii) in order to avoid substantial danger to himself or others he requires another person to be awake for a prolonged period or at frequent intervals for the purpose of watching over him.

[F563 (1A) In its application to a person in relation to so much of a period as falls before the day on which he reaches the age of 16, subsection (1) has effect subject to the following modifications—

(a) the condition mentioned in subsection (1)(a)(ii) shall not apply, and

(b) none of the other conditions mentioned in subsection (1) shall be taken to be satisfied unless—

(i) he has requirements of a description mentioned in the condition substantially in excess of the normal requirements of persons of his age, or

(ii) he has substantial requirements of such a description which younger persons in normal physical and mental health may also have but which persons of his age and in normal physical and mental health would not have.]

(2) Subject to the following provisions of this section, a person shall not be entitled to the care component of a disability living allowance unless—

(a) throughout—

(i) the period of 3 months immediately preceding the date on which the award of that component would begin; or

(ii) such other period of 3 months as may be prescribed,

he has satisfied or is likely to satisfy one or other of the conditions mentioned in subsection (1)(a) to (c) above; and

(b) he is likely to continue to satisfy one or other of those conditions throughout—

(i) the period of 6 months beginning with that date; or

(ii) (if his death is expected within the period of 6 months beginning with that date) the period so beginning and ending with his death.

[F564 (2A) The modifications mentioned in subsection (1A) shall have effect in relation to the application of subsection (1) for the purposes of subsection (2), but only—

(a) in the case of a person who is under the age of 16 on the date on which the award of the care component would begin, and

(b) in relation to so much of any period mentioned in subsection (2) as falls before the day on which he reaches the age of 16.]

(3) Three weekly rates of the care component shall be prescribed.

(4) The weekly rate of the care component payable to a person for each week in the period for which he is awarded that component shall be—

(a) the highest rate, if he falls within subsection (2) above by virtue of having satisfied or being likely to satisfy both the conditions mentioned in subsection (1)(b) and (c) above throughout both the period mentioned in paragraph (a) of subsection (2) above and that mentioned in paragraph (b) of that subsection;

(b) the middle rate, if he falls within that subsection by virtue of having satisfied or being likely to satisfy one or other of those conditions throughout both those periods; and

(c) the lowest rate in any other case.

(5) For the purposes of this section, a person who is terminally ill, as defined in section 66(2) above, and makes a claim expressly on the ground that he is such a person, shall [F565 (notwithstanding subsection (1A)(b))] be taken—

(a) to have satisfied the conditions mentioned in subsection (1)(b) and (c) above for the period of 3 months immediately preceding the date of the claim, or, if later, the first date on which he is terminally ill (so however that the care component shall not be payable by virtue of this paragraph for any period preceding that date); and

(b) to satisfy or to be likely to satisfy those conditions for [F566 for so much of the period for which he is terminally ill as does not fall before the date of the claim].

F567 (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) Subject to [F568 subsection (5)] above, circumstances may be prescribed in which a person is to be taken to satisfy or not to satisfy such of the conditions mentioned in subsection (1)(a) to (c) above as may be prescribed.

[F569 (7A) Subsection (1A) has effect subject to regulations made under subsection (7) (except as otherwise prescribed).]

[F570 (7B) A person to whom either Regulation (EC) No 1408/71 or Regulation (EC) No 883/2004 applies shall not be entitled to the care component of a disability living allowance for a period unless during that period the United Kingdom is competent for payment of sickness benefits in cash to the person for the purposes of Chapter 1 of Title III of the Regulation in question.]

[F571 (8) Regulations may provide that no amount in respect of a disability living allowance which is attributable to entitlement to the care component shall be payable in respect of a person for a period when he is a resident of a care home in circumstances in which any of the costs of any qualifying services provided for him are borne out of public or local funds under a specified enactment.

(9) The reference in subsection (8) to a care home is to an establishment that provides accommodation together with nursing or personal care.

(10) The following are qualifying services for the purposes of subsection (8)—

(a) accommodation,

(b) board, and

(c) personal care.

(11) The reference in subsection (8) to a specified enactment is to an enactment which is, or is of a description, specified for the purposes of that subsection by regulations.

(12) The power to specify an enactment for the purposes of subsection (8) includes power to specify it only in relation to its application for a particular purpose.

(13) In this section, “enactment” includes an enactment comprised in, or in an instrument made under, an Act of the Scottish Parliament.]

Textual Amendments

F563 S. 72(1A) inserted (1.10.2007) by Welfare Reform Act 2007 (c. 5), ss. 52(2), 70(2); S.I. 2007/2819, art. 2(1)(b)

F564 S. 72(2A) inserted (1.10.2007) by Welfare Reform Act 2007 (c. 5), ss. 52(3), 70(2); S.I. 2007/2819, art. 2(1)(b)

F565 Words in s. 72(5) inserted (1.10.2007) by Welfare Reform Act 2007 (c. 5), ss. 52(4), 70(2); S.I. 2007/2819, art. 2(1)(b)

F566 Words in s. 72(5)(b) substituted (12.1.2000) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 67(2), 89(1); S.I. 1999/3309, art. 2(3)

F567 S. 72(6) repealed (1.10.2007) by Welfare Reform Act 2007 (c. 5), ss. 52(5), 70(2), Sch. 8; S.I. 2007/2819, art. 2(1)(b)(e)

F568 Words in s. 72(7) substituted (1.10.2007) by Welfare Reform Act 2007 (c. 5), ss. 52(6), 70(2); S.I. 2007/2819, art. 2(1)(b)

F569 S. 72(7A) inserted (1.10.2007) by Welfare Reform Act 2007 (c. 5), ss. 52(7), 70(2); S.I. 2007/2819, art. 2(1)(b)

F570 S. 72(7B) inserted (31.10.2011) by The Social Security (Disability Living Allowance, Attendance Allowance and Carers Allowance) (Miscellaneous Amendments) Regulations 2011 (S.I. 2011/2426), reg. 5(4)

F571 S. 72(8)-(13) substituted for s. 72(8) (1.10.2007 for specified purposes, 29.10.2007 in so far as not already in force) by Welfare Reform Act 2007 (c. 5), ss. 60(2), 70(2); S.I. 2007/2819, art. 2(2)(a)(b)

73 The mobility component. E+W+S

(1) Subject to the provisions of this Act, a person shall be entitled to the mobility component of a disability living allowance for any period in which he is over [F572 the relevant age] and throughout which—

(a) he is suffering from physical disablement such that he is either unable to walk or virtually unable to do so; or

[F573 (ab) he falls within subsection (1AB) below; or

(b) he does not fall within that subsection but does fall within subsection (2) below; or]

(c) he falls within subsection (3) below; or

(d) he is able to walk but is so severely disabled physically or mentally that, disregarding any ability he may have to use routes which are familiar to him on his own, he cannot take advantage of the faculty out of doors without guidance or supervision from another person most of the time.

[F574 (1A) In subsection (1) above “the relevant age” means—

(a) in relation to the conditions mentioned in paragraph (a), [F575 (ab),] (b) or (c) of that subsection, the age of 3;

(b) in relation to the conditions mentioned in paragraph (d) of that subsection, the age of 5.]

[F576 (1AB) A person falls within this subsection if—

(a) he has such severe visual impairment as may be prescribed; and

(b) he satisfies such other conditions as may be prescribed.]

(2) A person falls within this subsection if—

(a) he is both blind and deaf; and

(b) he satisfies such other conditions as may be prescribed.

(3) A person falls within this subsection if—

(a) he is severely mentally impaired; and

(b) he displays severe behavioural problems; and

(c) he satisfies both the conditions mentioned in section 72(1)(b) and (c) above.

[F577 (4A) In its application to a person in relation to so much of a period as falls before the day on which he reaches the age of 16, subsection (1) has effect subject to the modification that the condition mentioned in paragraph (d) shall not be taken to be satisfied unless—

(a) he requires substantially more guidance or supervision from another person than persons of his age in normal physical and mental health would require, or

(b) persons of his age in normal physical and mental health would not require such guidance or supervision.]

(5) F578 ... circumstances may be prescribed in which a person is to be taken to satisfy or not to satisfy a condition mentioned in subsection (1)(a) or (d) or subsection (2)(a) above.

[F579 (5A) Subsection (4A) has effect subject to regulations made under subsection (5) (except as otherwise prescribed).]

(6) Regulations shall specify the cases which fall within subsection (3)(a) and (b) above.

(7) A person who is to be taken for the purposes of section 72 above to satisfy or not to satisfy a condition mentioned in subsection (1)(b) or (c) of that section is to be taken to satisfy or not to satisfy it for the purposes of subsection (3)(c) above.

(8) A person shall not be entitled to the mobility component for a period unless during most of that period his condition will be such as permits him from time to time to benefit from enhanced facilities for locomotion.

(9) A person shall not be entitled to the mobility component of a disability living allowance unless—

(a) throughout—

(i) the period of 3 months immediately preceding the date on which the award of that component would begin; or

(ii) such other period of 3 months as may be prescribed,

he has satisfied or is likely to satisfy one or other of the conditions mentioned in subsection (1)[F580 (a) to (d)] above; and

(b) he is likely to continue to satisfy one or other of those conditions throughout—

(i) the period of 6 months beginning with that date; or

(ii) (if his death is expected within the period of 6 months beginning with that date) the period so beginning and ending with his death.

[F581 (9A) The modifications mentioned in subsection (4A) shall have effect in relation to the application of subsection (1) for the purposes of subsection (9), but only—

(a) in the case of a person who is under the age of 16 on the date on which the award of the mobility component would begin, and

(b) in relation to so much of any period mentioned in subsection (9) as falls before the day on which he reaches the age of 16.]

(10) Two weekly rates of the mobility component shall be prescribed.

(11) The weekly rate of the mobility component payable to a person for each week in the period for which he is awarded that component shall be—

(a) the higher rate, if he falls within subsection (9) above by virtue of having satisfied or being likely to satisfy one or other of the conditions mentioned in subsection (1)(a), [F582 (ab),] (b) and (c) above throughout both the period mentioned in paragraph (a) of subsection (9) above and that mentioned in paragraph (b) of that subsection; and

(b) the lower rate in any other case.

(12) For the purposes of this section in its application to a person who is terminally ill, as defined in section 66(2) above, and who makes a claim expressly on the ground that he is such a person—

(a) subsection (9)(a) above shall be omitted; and

(b) subsection (11)(a) above shall have effect as if for the words from “both" to “subsection", in the fourth place where it occurs, there were substituted the words “ the period mentioned in subsection (9)(b) above ”.

(13) Regulations may prescribe cases in which a person who has the use—

(a) of an invalid carriage or other vehicle provided by [F583 the Welsh Ministers under paragraph 9 of Schedule 1 to the National Health Service (Wales) Act 2006, or the Secretary of State under paragraph 9 of Schedule 1 to the National Health Service Act 2006] or under section 46 of the M3 National Health Service (Scotland) Act 1978 or provided under Article 30(1) of the M4 Health and Personal Social Services (Northern Ireland) Order 1972; or

(b) of any prescribed description of appliance supplied under the enactments relating to the National Health Service being such an appliance as is primarily designed to afford a means of personal and independent locomotion out of doors,

is not to be paid any amount attributable to entitlement to the mobility component or is to be paid disability living allowance at a reduced rate in so far as it is attributable to that component.

(14) A payment to or in respect of any person which is attributable to his entitlement to the mobility component, and the right to receive such a payment, shall (except in prescribed circumstances and for prescribed purposes) be disregarded in applying any enactment or instrument under which regard is to be had to a person’s means.

Textual Amendments

F572 Words in s. 73(1) substituted (9.4.2001) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 67(3), 89(1) (with s. 67(4)); S.I. 2000/1382, art. 2(d)

F573 S. 73(1)(ab)(b) substituted for s. 73(1)(b) (11.4.2010 for specified purposes, 15.10.2010 for specified purposes, 11.4.2011 in so far as not already in force) by Welfare Reform Act 2009 (c. 24), ss. 14(2), 61(3); S.I. 2010/293, art. 2(2)(a)(b)(c)

F574 S. 73(1A) inserted (9.4.2001) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 67(3), 89(1) (with s. 67(4)); S.I. 2000/1382, art. 2(d)

F575 Word in s. 73(1A)(a) inserted (11.4.2010 for specified purposes, 15.10.2010 for specified purposes, 11.4.2011 in so far as not already in force) by Welfare Reform Act 2009 (c. 24), ss. 14(3), 61(3); S.I. 2010/293, art. 2(2)(a)(b)(c)

F576 S. 73(1AB) inserted (11.4.2010 for specified purposes, 15.10.2010 for specified purposes, 11.4.2011 in so far as not already in force) by Welfare Reform Act 2009 (c. 24), ss. 14(4), 61(3); S.I. 2010/293, art. 2(2)(a)(b)(c)

F577 S. 73(4A) substituted for s. 73(4) (1.10.2007) by Welfare Reform Act 2007 (c. 5), ss. 53(2), 70(2); S.I. 2007/2819, art. 2(1)(b)

F578 Words in s. 73(5) repealed (1.10.2007) by Welfare Reform Act 2007 (c. 5), ss. 53(3), 70(2), Sch. 8; S.I. 2007/2819, art. 2(1)(b)(e)

F579 S. 73(5A) inserted (1.10.2007) by Welfare Reform Act 2007 (c. 5), ss. 53(4), 70(2); S.I. 2007/2819, art. 2(1)(b)

F580 Words in s. 73(9)(a) inserted (1.10.2007) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 7 para. 2(2); S.I. 2007/2819, art. 2(1)(d)

F581 S. 73(9A) inserted (1.10.2007) by Welfare Reform Act 2007 (c. 5), ss. 53(5), 70(2); S.I. 2007/2819, art. 2(1)(b)

F582 Word in s. 73(11)(a) inserted (11.4.2010 for specified purposes, 15.10.2010 for specified purposes, 11.4.2011 in so far as not already in force) by Welfare Reform Act 2009 (c. 24), ss. 14(5), 61(3); S.I. 2010/293, art. 2(2)(a)(b)(c)

F583 Words in s. 73(13)(a) substituted (1.3.2007) by National Health Service (Consequential Provisions) Act 2006 (c. 43), s. 8(2), Sch. 1 para. 145 (with Sch. 3 Pt. 1)

Marginal Citations

M3 1978 c. 29.

M4 S.I.1972/1265 (N.I.14).

74 Mobility component for certain persons eligible for invalid carriages. E+W+S

(1) Regulations may provide for the issue, variation and cancellation of certificates in respect of prescribed categories of persons to whom this section applies; and a person in respect of whom such a certificate is issued shall, during any period while the certificate is in force, be deemed for the purposes of section 73 above to satisfy the condition mentioned in subsection (1)(a) of that section and to fall within paragraphs (a) and (b) of subsection (9) by virtue of having satisfied or being likely to satisfy that condition throughout both the periods mentioned in those paragraphs.

(2) This section applies to any person whom the Secretary of State considers—

(a) was on 1st January 1976 in possession of an invalid carriage or other vehicle provided in pursuance of section 33 of the M5 Health Services and Public Health Act 1968 (which related to vehicles for persons suffering from physical defect or disability) or receiving payments in pursuance of subsection (3) of that section; or

(b) had at that date, or at a later date specified by the Secretary of State, made an application which the Secretary of State approved for such a carriage or vehicle or for such payments; or

(c) was, both at some time during a prescribed period before that date and at some time during a prescribed period after that date, in possession of such a carriage or vehicle or receiving such payments; or

(d) would have been, by virtue of any of the preceding paragraphs, a person to whom this section applies but for some error or delay for which in the opinion of the Secretary of State the person was not responsible and which was brought to the attention of the Secretary of State within the M6 period of one year beginning with 30th March 1977 (the date of the passing of the Social Security (Miscellaneous Provisions) Act 1977, section 13 of which made provision corresponding to the provision made by this section).

Marginal Citations

M5 1968 c. 46.

M6 1977 c. 5.

75 Persons 65 or over E+W+S

(1) Except to the extent to which regulations provide otherwise, no person shall be entitled to either component of a disability living allowance for any period after he attains the age of 65 otherwise than by virtue of an award made before he attains that age.

(2) Regulations may provide in relation to persons who are entitled to a component of a disability living allowance by virtue of subsection (1) above that any provision of this Act which relates to disability living allowance, other than section 74 above, so far as it so relates, and any provision of the Administration Act which is relevant to disability living allowance—

(a) shall have effect subject to modifications, additions or amendments; or

(b) shall not have effect.

76 Disability living allowance - supplementary. E+W+S

(1) Subject to subsection (2) below, a person shall not be entitled to a disability living allowance for any period preceding the date on which a claim for it is made or treated as made by him or on his behalf.

(2) Notwithstanding anything in subsection (1) above, provision may be made by regulations for a person to be entitled to a component of a disability living allowance for a period preceding the date on which a claim for such an allowance is made or treated as made by him or on his behalf if he has previously been entitled to that component.

(3) For the purposes of sections 72(5) and 73(12) above where—

(a) a person purports to make a claim for a disability living allowance on behalf of another; and

(b) the claim is made expressly on the ground that the person on whose behalf it purports to be made is terminally ill,

that person shall be regarded as making the claim notwithstanding that it is made without his knowledge or authority.

Guardian’s allowance E+W+S

77 Guardian’s allowance. E+W+S

(1) A person shall be entitled to a guardian’s allowance in respect of a child [F584 or qualifying young person] if—

(a) he is entitled to child benefit in respect of that child [F585 or qualifying young person], and

(b) the circumstances are any of those specified in subsection (2) below.

F586 ...

(2) The circumstances referred to in subsection (1)(b) above are—

(a) that both of the [F587 parents of the child or qualifying young person] are dead; or

(b) that one of the [F587 parents of the child or qualifying young person] is dead and the person claiming a guardian’s allowance shows that he was at the date of the death unaware of, and has failed after all reasonable efforts to discover, the whereabouts of the other parent; or

(c) that one of the [F587 parents of the child or qualifying young person] is dead and the other is in prison.

(3) There shall be no entitlement to a guardian’s allowance in respect of a child [F588 or qualifying young person] unless at least one of the [F589 parents of the child or qualifying young person] satisfies, or immediately before his death satisfied, such conditions as may be prescribed as to nationality, residence, place of birth or other matters.

(4) Where, apart from this subsection, a person is entitled to receive, in respect of a particular child [F590 or qualifying young person], payment of an amount by way of a guardian’s allowance, that amount shall not be payable unless one of the conditions specified in subsection (5) below is satisfied.

(5) Those conditions are—

(a) that the beneficiary would be treated for the purposes of Part IX of this Act as having the child [F591 or qualifying young person] living with him; or

(b) that the requisite contributions are being made to the cost of providing for the child [F591 or qualifying young person].

(6) The condition specified in subsection (5)(b) above is to be treated as satisfied if, but only if—

(a) such contributions are being made at a weekly rate not less than the amount referred to in subsection (4) above—

(i) by the beneficiary; or

(ii) where the beneficiary is one of two spouses [F592 or civil partners] residing together, by them together; and

(b) except in prescribed cases, the contributions are over and above those required for the purpose of satisfying section 143(1)(b) below.

(7) A guardian’s allowance in respect of a child [F593 or qualifying young person] shall be payable at the weekly rate specified in Schedule 4, Part III, paragraph 5.

(8) Regulations—

(a) may modify subsection (2) or (3) above in relation to cases in which a child [F594 or qualifying young person] has been adopted or is illegitimate, or the marriage of [F595 the parents of a child or qualifying young person] has been terminated by divorce [F596 or the civil partnership of the child’s parents has been dissolved];

(b) shall prescribe the circumstances in which a person is to be treated for the purposes of this section as being in prison (by reference to his undergoing a sentence of imprisonment for life or of a prescribed minimum duration, or to his being in legal custody in prescribed circumstances); and

(c) may, for cases where entitlement to a guardian’s allowance is established by reference to a person being in prison, provide—

(i) for requiring him to pay to the National Insurance Fund sums paid by way of a guardian’s allowance;

(ii) for suspending payment of an allowance where a conviction, sentence or order of a court is subject to appeal, and for matters arising from the decision of an appeal;

(iii) for reducing the rate of an allowance in cases where the person in prison contributes to the cost of providing for the child [F594 or qualifying young person].

(9) Where a husband and wife are residing together and, apart from this subsection, they would each be entitled to a guardian’s allowance in respect of the same child [F597 or qualifying young person], only the wife shall be entitled, but payment may be made either to her or to him unless she elects in the prescribed manner that payment is not to be made to him.

(10) Subject to subsection (11) below, no person shall be entitled to a guardian’s allowance in respect of a child [F598 or qualifying young person] of which he or she is the parent.

(11) Where a person—

(a) has adopted a child [F599 or qualifying young person ]; and

(b) was entitled to guardian’s allowance in respect of the child [F599 or qualifying young person ] immediately before the adoption,

subsection (10) above shall not terminate his entitlement.

Textual Amendments

F584 Words in s. 77(1) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 4(2)(a)

F585 Words in s. 77(1) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 4(2)(b)

F586 Words in s. 77(1) repealed with savings (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/938, art. 2, Sch. (with art. 3)

F587 Words in s. 77(2) substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 4(3)

F588 Words in s. 77(3) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 4(4)(a)

F589 Words in s. 77(3) substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 4(4)(b)

F590 Words in s. 77(4) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 4(5)

F591 Words in s. 77(5) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 4(6)

F592 Words in s. 77(6)(a)(ii) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 34(a); S.I. 2005/3175, art. 2(1), Sch. 1

F593 Words in s. 77(7) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 4(7)

F594 Words in s. 77(8) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 4(8)(a)

F595 Words in s. 77(8) substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 4(8)(b)

F596 Words in s. 77(8)(a) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 34(b); S.I. 2005/3175, art. 2(1), Sch. 1

F597 Words in s. 77(9) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 4(9)

F598 Words in s. 77(10) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 4(10)

F599 Words in s. 77(11) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 4(11)

Modifications etc. (not altering text)

C98 S. 77 modified by The Social Security Benefit (Dependency) Regulations 1977 (S.I. 1977/343), reg. 4B (as substituted (9.4.2001) by S.I. 2000/1483, regs. 1, 5)

Benefits for the aged E+W+S

78 Category C and Category D retirement pensions and other benefits for the aged. E+W+S

(1) A person who was over pensionable age on 5th July 1948 and who satisfies such conditions as may be prescribed shall be entitled to a Category C retirement pension at the appropriate weekly rate.

(2) If a woman whose husband is entitled to a Category C retirement pension—

(a) is over pensionable age; and

(b) satisfies such other conditions as may be prescribed,

she shall be entitled to a Category C retirement pension at the appropriate weekly rate.

(3) A person who is over the age of 80 and satisfies such conditions as may be prescribed shall be entitled to a Category D retirement pension at the appropriate weekly rate if—

(a) he is not entitled to a Category A, Category B or Category C retirement pension; or

(b) he is entitled to such a pension, but it is payable at a weekly rate which, disregarding those elements specified in subsection (4) below, is less than the appropriate weekly rate.

(4) The elements referred to in subsection (3)(b) above are—

(a) any additional pension;

(b) any increase so far as attributable to—

(i) any additional pension, or

(ii) any increase in a guaranteed minimum pension;

(c) any graduated retirement benefit; and

F600 (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) The appropriate weekly rate of a Category C retirement pension—

(a) shall be the lower rate specified in Schedule 4, Part III, paragraph 6, where—

(i) the pensioner is a married woman, and

(ii) she has not, at any time since she became entitled to her pension, ceased to be a married woman; and

(b) shall be the higher rate so specified in any other case.

(6) The appropriate weekly rate of a Category D retirement pension shall be that specified in Schedule 4, Part III, paragraph 7.

(7) Entitlement to a Category C or Category D retirement pension shall continue throughout the pensioner’s life.

(8) A Category C or Category D retirement pension shall not be payable for any period falling before the day on which the pensioner’s entitlement is to be regarded as commencing for that purpose by virtue of section 5(1)(k) of the Administration Act.

(9) Regulations may provide for the payment—

(a) to a widow whose husband was over pensionable age on 5th July 1948; or

(b) to a woman whose marriage to a husband who was over pensionable age on that date was terminated otherwise than by his death,

of a Category C retirement pension or of benefit corresponding to a widow’s pension or a widowed mother’s allowance; and any such retirement pension or any such benefit shall be at the prescribed rate.

Textual Amendments

F600 S. 78(4)(d) repealed (6.4.2010 with savings until 6.4.2020) by Pensions Act 2007 (c. 22), ss. 4(4), 27(4)(b), Sch. 1 para. 13, Sch. 7 Pt. 2 (with s. 4(5)-(8))

79 Age addition. E+W+S

(1) A person who is over the age of 80 and entitled to a retirement pension of any category shall be entitled to an increase of the pension, to be known as “age addition”.

(2) Where a person is in receipt of a pension or allowance payable by the Secretary of State by virtue of any prescribed enactment or instrument (whether passed or made before or after this Act) and—

(a) he is over the age of 80; and

(b) he fulfils such other conditions as may be prescribed,

he shall be entitled to an increase of that pension or allowance, also known as age addition.

(3) Age addition shall be payable for the life of the person entitled, at the weekly rate specified in Schedule 4, Part III, paragraph 8.

Part IV E+W+S Increases for dependants

Child dependants E+W+S

F601 80 Beneficiary’s dependent children. E+W+S

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F601 S. 80 repealed (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/938, art. 2, Sch. (with savings in art. 3); and s. 80, in so far as it is still in force, amended: (12.11.2009) by Welfare Reform Act 2009 (c. 24), s. 37(1), 61(1); (1.4.2013 for specified purposes) by The Social Security Benefits Up Rating Order 2013 (S.I. 2013/574), arts. 1(2)(d), 7; and (coming into force in accordance with art. 1(2)(d) of the amending S.I.) by The Social Security Benefits Up-rating Order 2014 (S.I. 2014/516), arts. 1(2)(d), 7

F602 81 Restrictions on increase - child not living with beneficiary etc. E+W+S

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F602 S. 81 repealed (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/938, art. 2, Sch. (with savings in art. 3); and as to this section as so saved see also Welfare Reform Act 2009 (c. 24), s. 37(1); The Social Security Benefits Up-rating Order 2013 (S.I. 2013/574), arts. 1(2)(d), 7(b)

Adult dependants E+W+S

F603 82 Short-term benefit: increase for adult dependants. E+W+S

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F603 S. 82 repealed (6.4.2010 with savings until 6.4.2020) by Welfare Reform Act 2009 (c. 24), ss. 15(1)(a), 61(2), Sch. 7 Pt. 2 (with s. 15(2)(3))

F604 83 Pension increase (wife) E+W+S

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F604 S. 83 repealed (6.4.2010 with savings until 6.4.2020) by Pensions Act 2007 (c. 22), s. 4(1)(a), 27(4)(b), Sch. 7 Pt. 2 (with s. 4(5)-(8))

F605 84 Pension increase (husband). E+W+S

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F605 S. 84 repealed (6.4.2010 with savings until 6.4.2020) by Pensions Act 2007 (c. 22), s. 4(1)(b), 27(4)(b), Sch. 7 Pt. 2 (with s. 4(5)-(8))

F606 85 Pension increase (person with care of children). E+W+S

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F606 S. 85 repealed (6.4.2010 with savings until 6.4.2020) by Pensions Act 2007 (c. 22), s. 4(1)(c), 27(4)(b), Sch. 7 Pt. 2 (with s. 4(5)-(8))

F607 86 Increase of woman’s invalidity pension (husband). E+W+S

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F607 S. 86 repealed (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 23, Sch. 2; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

[F608 86A Incapacity benefit: increase for adult dependants. E+W+S

(1) The weekly rates of short-term and long-term incapacity benefit shall, in such circumstances as may be prescribed, be increased for adult dependants by the appropriate amount specified in relation to benefit of that description in Schedule 4, Part IV, column (3).

(2) Regulations may provide that where the person in respect of whom an increase of benefit is claimed has earnings in excess of such amount as may be prescribed there shall be no increase of benefit under this section.]

Textual Amendments

F608 S. 86A inserted (18.11.1994 for specified purposes, 13.4.1995 in so far as not already in force) by Social Security (Incapacity for Work) Act 1994 (c. 18), ss. 2(5), 16(3); S.I. 1994/2926, art. 2(2), Sch. Pt. 2

87 Rate of increase where associated retirement pension is attributable to reduced contributions. E+W+S

(1) Where a person—

[F609 (a) is entitled to short-term incapacity benefit under section 30A(2)(b) above; and]

(b) would have been entitled only by virtue of section 60(1) above to the retirement pension by reference to which the rate of that benefit F610 ... is determined,

[F611 the amount of any increase of the benefit attributable to sections 82 to 86A above shall be determined in accordance with regulations under this section.]

(2) The regulations shall not provide for any such increase in a case where the retirement pension by reference to which the rate of the said benefit F612 ... is determined—

(a) would have been payable only by virtue of section 60 above; and

(b) would, in consequence of a failure to satisfy a contribution condition, have contained no basic pension.

Textual Amendments

F609 S. 87(1)(a) substituted (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 26; S.I. 1996/2208, art. 2(b)

F610 Words in s. 87(1)(b) repealed (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 24(3), Sch. 2; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

F611 Words in s. 87(1) substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 24(4); S.I. 1994/2926, art. 2(4), Sch. Pt. 4

F612 Words in s. 87(2) repealed (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 24(3), Sch. 2; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

[F613 88 Increases to be in respect of only one adult dependant. E+W+S

A person shall not [F614 by virtue of section 86A] above be entitled for the same period to an increase of benefit in respect of more than one person.]

Textual Amendments

F613 S. 88 substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 25; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

F614 Words in s. 88 substituted (6.4.2010 with savings until 6.4.2020) by Pensions Act 2007 (c. 22), s. 4(4), Sch. 1 para. 14 (with s 4(5)-(8))

Miscellaneous E+W+S

89 Earnings to include occupational and personal pensions [F615 etc.] for purposes of provisions relating to increases of benefits in respect of F616 ... adult dependants. E+W+S

(1) Except as may be prescribed, in F617 ... [F618 [F619 sections 82 and 86A] above, and in regulations under section 86A above,] any reference to earnings includes a reference to payments by way of occupational or personal pension.

[F620 (1A) Except as may be prescribed, in [F619 sections 82 and 86A] above, and in regulations under section 86A above, any reference to earnings includes a reference to payments by way of PPF periodic payments.]

(2) For the purposes of the provisions mentioned in [F621 subsections (1) and (1A) above], the Secretary of State may by regulations provide, in relation to cases where payments by way of occupational or personal pension [F622 or PPF periodic payments] are made otherwise than weekly, that any necessary apportionment of the payments shall be made in such manner and on such basis as may be prescribed.

[F623 (3) In this section “PPF periodic payments” means—

(a) any periodic compensation payments made in relation to a person, payable under the pension compensation provisions as specified in section 162(2) of the Pensions Act 2004 or Article 146(2) of the Pensions (Northern Ireland) Order 2005 (the pension compensation provisions); or

(b) any periodic payments made in relation to a person, payable under section 166 of the Pensions Act 2004 or Article 150 of the Pensions (Northern Ireland) Order 2005 (duty to pay scheme benefits unpaid at assessment date etc.),

other than payments made to a surviving dependant of a person entitled to such compensation.]

Textual Amendments

F615 Word in s. 89 heading inserted (14.2.2006) by The Pensions Act 2004 (PPF Payments and FAS Payments) (Consequential Provisions) Order 2006 (S.I. 2006/343), art. 1(1), Sch. para. 1(2)(a)

F616 Words in s. 89 heading repealed with savings (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/938, art. 2, Sch. (with art. 3)

F617 Words in s. 89(1) repealed with savings (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/938, art. 2, Sch. (with art. 3)

F618 Words in s. 89(1) substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 26; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

F619 Words in s. 89(1)(1A) substituted (6.4.2010 with savings until 6.4.2020) by Pensions Act 2007 (c. 22), s. 4(4), Sch. 1 para. 15 (with s 4(5)-(8))

F620 S. 89(1A) inserted (14.2.2006) by The Pensions Act 2004 (PPF Payments and FAS Payments) (Consequential Provisions) Order 2006 (S.I. 2006/343), art. 1(1), Sch. para. 1(2)(b)

F621 Words in s. 89(2) substituted (14.2.2006) by The Pensions Act 2004 (PPF Payments and FAS Payments) (Consequential Provisions) Order 2006 (S.I. 2006/343), art. 1(1), Sch. para. 1(2)(c)(i)

F622 Words in s. 89(2) inserted (14.2.2006) by The Pensions Act 2004 (PPF Payments and FAS Payments) (Consequential Provisions) Order 2006 (S.I. 2006/343), art. 1(1), Sch. para. 1(2)(c)(ii)

F623 S. 89(3) added (14.2.2006) by The Pensions Act 2004 (PPF Payments and FAS Payments) (Consequential Provisions) Order 2006 (S.I. 2006/343), art. 1(1), Sch. para. 1(2)(d)

F624 90 Beneficiaries under sections 68 and 70. E+W+S

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F624 S. 90 repealed (6.4.2010 with savings until 6.4.2020) by Welfare Reform Act 2009 (c. 24), ss. 15(1)(b), 61(2), Sch. 7 Pt. 2 (with s. 15(2)(3))

91 Effect of trade disputes on entitlement to increases. E+W+S

(1) A beneficiary shall not be entitled—

(a) to an increase in any benefit [F625 under or by virtue of sections 82 to 88 above]; or

(b) to an increase in benefit F626 ... by virtue of regulations under section 90 above,

if the person in respect of whom he would be entitled to the increase falls within subsection (2) below.

[F627 (2) A person falls within this subsection if—

(a) he is prevented from being entitled to a jobseeker’s allowance by section 14 of the Jobseekers Act 1995 (trade disputes); or

(b) he would be so prevented if he were otherwise entitled to that benefit.]

Textual Amendments

F625 Words in s. 91(1)(a) substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 27; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

F626 Words in s. 91(1)(b) repealed with savings (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/938, art. 2, Sch. (with art. 3)

F627 S. 91(2) substituted (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 27; S.I. 1996/2208, art. 2(b)

92 Dependency increases: continuation of awards in cases of fluctuating earnings. E+W+S

(1) Where a beneficiary—

(a) has been awarded an increase of benefit under this Part of this Act, but

(b) ceases to be entitled to the increase by reason only that the weekly earnings of some other person (“the relevant earner”) exceed the amount of the increase or, as the case may be, some specified amount,

then, if and so long as the beneficiary would have continued to be entitled to the increase, disregarding any such excess of earnings, the award shall continue in force but the increase shall not be payable for any week if the earnings relevant to that week exceed the amount of the increase or, as the case may be, the specified amount.

(2) In this section the earnings which are relevant to any week are those earnings of the relevant earner which, apart from this section, would be taken into account in determining whether the beneficiary is entitled to the increase in question for that week.

93 Dependency increases on termination of employment after period of entitlement to disability working allowance. E+W+S

Where—

[F628 (a) a person becomes entitled—

(i) to the higher rate of short-term incapacity benefit, or to long-term incapacity benefit, by virtue of section 30C(5) or (6) or section 42 above, F629 ...

F629 (ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

(b) when he was last entitled to that [F630 benefit] F631 ... , it was increased in respect of a dependant by virtue of—

(i) regulation 8(6) of the M7 Social Security Benefit (Dependency) Regulations 1977;

(ii) regulation 2 of the M8 Social Security (Savings for Existing Beneficiaries) Regulations 1984;

(iii) regulation 3 of the M9 Social Security Benefit (Dependency) Amendment Regulations 1984; or

(iv) regulation 4 of the M10 Social Security Benefit (Dependency and Computation of Earnings) Amendment Regulations 1989,

for the purpose of determining whether his [F632 benefit] F631 ... should be increased by virtue of that regulation for any period beginning with the day on which he again becomes entitled to his [F632 benefit] F631 ... , the increase in respect of that dependant shall be treated as having been payable to him on each day between the last day on which his [F632 benefit] F631 ... was previously payable and the day on which he again becomes entitled to it.

Textual Amendments

F628 S. 93(a) substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 28(a); S.I. 1994/2926, art. 2(4), Sch. Pt. 4

F629 S. 93(a)(ii) and preceding word repealed (with savings for those entitled to severe disablement allowance for days immediately before 6.4.2001) (3.11.2000 for specified purposes, 6.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 13 Pt. IV; S.I. 2000/2958, art. 2(3)(g)(4)(5) (with art. 4)

F630 Words in s. 93(b) substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 28(b); S.I. 1994/2926, art. 2(4), Sch. Pt. 4

F631 Words in s. 93 repealed (with savings for those entitled to severe disablement allowance for days immediately before 6.4.2001) (3.11.2000 for specified purposes, 6.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 13 Pt. IV; S.I. 2000/2958, art. 2(3)(g)(4)(5) (with art. 4)

F632 Words in s. 93 substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 28(b); S.I. 1994/2926, art. 2(4), Sch. Pt. 4

Marginal Citations

M7 S.I. 1977/343.

M8 S.I. 1984/1696.

M9 S.I. 1984/1698.

M10 S.I. 1989/1690.

Part V E+W+S Benefit for Industrial Injuries

General provisions E+W+S

94 Right to industrial injuries benefit. E+W+S

(1) Industrial injuries benefit shall be payable where an employed earner suffers personal injury caused F633 ... by accident arising out of and in the course of his employment, being employed earner’s employment.

(2) Industrial injuries benefit consists of the following benefits—

(a) disablement benefit payable in accordance with sections 103 to 105 below, paragraphs 2 and 3 of Schedule 7 below and Parts II and III of that Schedule;

(b) reduced earnings allowance payable in accordance with Part IV;

(c) retirement allowance payable in accordance with Part V; and

(d) industrial death benefit, payable in accordance with Part VI.

(3) For the purposes of industrial injuries benefit an accident arising in the course of an employed earner’s employment shall be taken, in the absence of evidence to the contrary, also to have arisen out of that employment.

(4) Regulations may make provision as to the day which, in the case of night workers and other special cases, is to be treated for the purposes of industrial injuries benefit as the day of the accident.

(5) Subject to sections 117, 119 and 120 below, industrial injuries benefit shall not be payable in respect of an accident happening while the earner is outside Great Britain.

(6) In the following provisions of this Part of this Act “work” in the contexts “incapable of work” and “incapacity for work” means work which the person in question can be reasonably expected to do.

Textual Amendments

F633 Words in s. 94(1) repealed (30.10.2012 for specified purposes, 5.12.2012 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), ss. 64(1)(a), 150(3); S.I. 2012/2530, art. 2(5)(a)(6)(a)

95 Relevant employments. E+W+S

(1) In section 94 above, this section and sections 98 to 109 below “employed earner’s employment” shall be taken to include any employment by virtue of which a person is, or is treated by regulations as being for the purposes of industrial injuries benefit, an employed earner.

(2) Regulations may provide that any prescribed employment shall not be treated for the purposes of industrial injuries benefit as employed earner’s employment notwithstanding that it would be so treated apart from the regulations.

(3) For the purposes of the provisions of this Act mentioned in subsection (1) above an employment shall be an employed earner’s employment in relation to an accident if (and only if) it is, or is treated by regulations as being, such an employment when the accident occurs.

(4) Any reference in the industrial injuries and diseases provisions to an “employed earner” or “employed earner’s employment” is to be construed, in relation to any time before 6th April 1975, as a reference respectively to an “insured person” or “insurable employment” within the meaning of the provisions relating to industrial injuries and diseases which were in force at that time.

(5) In subsection (4) above “the industrial injuries and diseases provisions” means—

(a) this section and sections 96 to 110 below;

(b) any other provisions of this Act so far as they relate to those sections; and

(c) any provisions of the Administration Act[F634 , Chapter II of Part I of the Social Security Act 1998 or Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999,] so far as they so relate.

Textual Amendments

F634 Words in s. 95(5)(c) substituted (5.7.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 7 para. 4; S.I. 1999/1662, art. 2(b), Sch. Pt. 2 (with art. 4) (and see also S.I. 1999/978, regs. 1(1), 2, Sch.)

[F635 95A Employment training schemes etc E+W+S

(1) In the industrial injuries and diseases provisions any reference to employed earner's employment shall be taken to include participation in an employment training scheme or employment training course of a prescribed description (and “employed earner” shall be construed accordingly).

(2) In those provisions, a reference to an employer, in relation to any such participation, shall be taken to be a prescribed person.

(3) In this section “industrial injuries and diseases provisions” has the same meaning as in section 95(4) above.]

Textual Amendments

F635 S. 95A inserted (30.10.2012 for specified purposes, 31.10.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), ss. 66(1), 150(3); S.I. 2012/2530, art. 2(5)(b); S.I. 2013/2534, art. 2

96 Persons treated as employers for certain purposes. E+W+S

In relation to—

(a) a person who is an employed earner for the purposes of this Part of this Act otherwise than by virtue of a contract of service or apprenticeship; or

(b) any other employed earner—

(i) who is employed for the purpose of any game or recreation and is engaged or paid through a club; or

(ii) in whose case it appears to the Secretary of State there is special difficulty in the application of all or any of the provisions of this Part of this Act relating to employers,

regulations may provide for a prescribed person to be treated in respect of industrial injuries benefit and its administration as the earner’s employer.

97 Accidents in course of illegal employments. E+W+S

(1) Subsection (2) below has effect in any case where—

(a) a claim is made for industrial injuries benefit in respect of an accident, or of a prescribed disease or injury; or

(b) an application is made under [F636 section 29 of the Social Security Act 1998] for a declaration that an accident was an industrial accident, or for a corresponding declaration as to a prescribed disease or injury.

(2) The Secretary of State may direct that the relevant employment shall, in relation to that accident, disease or injury, be treated as having been employed earner’s employment notwithstanding that by reason of a contravention of, or non-compliance with, some provision contained in or having effect under an enactment passed for the protection of employed persons or any class of employed persons, either—

(a) the contract purporting to govern the employment was void; or

(b) the employed person was not lawfully employed in the relevant employment at the time when, or in the place where, the accident happened or the disease or injury was contracted or received.

(3) In subsection (2) above “relevant employment” means—

(a) in relation to an accident, the employment out of and in the course of which the accident arises; and

(b) in relation to a prescribed disease or injury, the employment to the nature of which the disease or injury is due.

Textual Amendments

F636 Words in s. 97(1)(b) substituted (5.7.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 64; S.I. 1999/1958, art. 2(1)(b), Sch. 1 (with arts. 3-5)

98 Earner acting in breach of regulations, etc. E+W+S

An accident shall be taken to arise out of and in the course of an employed earner’s employment, notwithstanding that he is at the time of the accident acting in contravention of any statutory or other regulations applicable to his employment, or of any orders given by or on behalf of his employer, or that he is acting without instructions from his employer, if—

(a) the accident would have been taken so to have arisen had the act not been done in contravention of any such regulations or orders, or without such instructions, as the case may be; and

(b) the act is done for the purposes of and in connection with the employer’s trade or business.

99 Earner travelling in employer’s transport. E+W+S

(1) An accident happening while an employed earner is, with the express or implied permission of his employer, travelling as a passenger by any vehicle to or from his place of work shall, notwithstanding that he is under no obligation to his employer to travel by that vehicle, be taken to arise out of and in the course of his employment if—

(a) the accident would have been taken so to have arisen had he been under such an obligation; and

(b) at the time of the accident, the vehicle—

(i) is being operated by or on behalf of his employer or some other person by whom it is provided in pursuance of arrangements made with his employer; and

(ii) is not being operated in the ordinary course of a public transport service.

(2) In this section references to a vehicle include a ship, vessel, hovercraft or aircraft.

100 Accidents happening while meeting emergency. E+W+S

An accident happening to an employed earner in or about any premises at which he is for the time being employed for the purposes of his employer’s trade or business shall be taken to arise out of and in the course of his employment if it happens while he is taking steps, on an actual or supposed emergency at those premises, to rescue, succour or protect persons who are, or are thought to be or possibly to be, injured or imperilled, or to avert or minimise serious damage to property.

101 Accident caused by another’s misconduct etc. E+W+S

An accident happening after 19th December 1961 shall be treated for the purposes of industrial injuries benefit, where it would not apart from this section be so treated, as arising out of an employed earner’s employment if—

(a) the accident arises in the course of the employment; and

(b) the accident either is caused—

(i) by another person’s misconduct, skylarking or negligence, or

(ii) by steps taken in consequence of any such misconduct, skylarking or negligence, or

(iii) by the behaviour or presence of an animal (including a bird, fish or insect),

or is caused by or consists in the employed earner being struck by any object or by lightning; and

(c) the employed earner did not directly or indirectly induce or contribute to the happening of the accident by his conduct outside the employment or by any act not incidental to the employment.

Sickness benefit E+W+S

F637 102 Sickness benefit in respect of industrial injury. E+W+S

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F637 S. 102 repealed (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 29, Sch. 2; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

Disablement pension E+W+S

103 Disablement pension. E+W+S

(1) Subject to the provisions of this section, an employed earner shall be entitled to disablement pension if he suffers as the result of the relevant accident from loss of physical or mental faculty such that the assessed extent of the resulting disablement amounts to not less than 14 per cent. or, on a claim made before 1st October 1986, 20 per cent.

(2) In the determination of the extent of an employed earner’s disablement for the purposes of this section there may be added to the percentage of the disablement resulting from the relevant accident the assessed percentage of any present disablement of his—

(a) which resulted from any other accident F638 ... arising out of and in the course of his employment, being employed earner’s employment, and

(b) in respect of which a disablement gratuity was not paid to him after a final assessment of his disablement,

(as well as any percentage which may be so added in accordance with regulations under subsection (2) of section 109 below made by virtue of subsection (4)(b) of that section).

(3) Subject to subsection (4) below, where the assessment of disablement is a percentage between 20 and 100 which is not a multiple of 10, it shall be treated—

(a) if it is a multiple of 5, as being the next higher percentage which is a multiple of 10, and

(b) if it is not a multiple of 5, as being the nearest percentage which is a multiple of 10,

and where the assessment of disablement on a claim made on or after 1st October 1986 is less than 20 per cent., but not less than 14 per cent., it shall be treated as 20 per cent.

(4) Where subsection (2) above applies, subsection (3) above shall have effect in relation to the aggregate percentage and not in relation to any percentage forming part of the aggregate.

(5) In this Part of this Act “assessed”, in relation to the extent of any disablement, means assessed in accordance with Schedule 6 to this Act; and for the purposes of that Schedule there shall be taken to be no relevant loss of faculty when the extent of the resulting disablement, if so assessed, would not amount to 1 per cent.

(6) A person shall not be entitled to a disablement pension until after the expiry of the period of 90 days (disregarding Sundays) beginning with the day of the relevant accident.

(7) Subject to subsection (8) below, where disablement pension is payable for a period, it shall be paid at the appropriate weekly rate specified in Schedule 4, Part V, paragraph 1.

(8) Where the period referred to in subsection (7) above is limited by reference to a definite date, the pension shall cease on the death of the beneficiary before that date.

Textual Amendments

F638 Words in s. 103(2)(a) repealed (30.10.2012 for specified purposes, 5.12.2012 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), ss. 64(1)(b), 150(3); S.I. 2012/2530, art. 2(5)(a)(6)(a)

Modifications etc. (not altering text)

C99 Ss. 103-105 modified (6.10.1997) by Social Security (Recovery of Benefits) Act 1997 (c. 27), ss. 8, 34(2), Sch. 2 (with s. 28); S.I. 1997/2085, art. 2(2)

C100 S. 103(6) modified by The Social Security (Industrial Injuries) (Prescribed Diseases) Regulations 1985 (S.I. 1985/967), reg. 20B(2)(a) (as inserted (6.4.2006) by S.I. 2006/586, regs. 1(1), 2)

104 Increase where constant attendance needed. E+W+S

(1) Where a disablement pension is payable in respect of an assessment of 100 per cent., then, if as the result of the relevant loss of faculty the beneficiary requires constant attendance, the weekly rate of the pension shall be increased by an amount, not exceeding the appropriate amount specified in Schedule 4, Part V, paragraph 2 determined in accordance with regulations by reference to the extent and nature of the attendance required by the beneficiary.

(2) An increase of pension under this section shall be payable for such period as may be determined at the time it is granted, but may be renewed from time to time.

(3) The Secretary of State may by regulations direct that any provision of sections 64 to 67 above shall have effect, with or without modifications, in relation to increases of pension under this section.

(4) In subsection (3) above, “modifications” includes additions and omissions.

Modifications etc. (not altering text)

C99 Ss. 103-105 modified (6.10.1997) by Social Security (Recovery of Benefits) Act 1997 (c. 27), ss. 8, 34(2), Sch. 2 (with s. 28); S.I. 1997/2085, art. 2(2)

105 Increase for exceptionally severe disablement. E+W+S

(1) Where a disablement pension is payable to a person—

(a) who is or, but for having received medical or other treatment as an in-patient in a hospital or similar institution, would be entitled to an increase of the weekly rate of the pension under section 104 above, and the weekly rate of the increase exceeds the amount specified in Schedule 4, Part V, paragraph 2(a); and

(b) his need for constant attendance of an extent and nature qualifying him for such an increase at a weekly rate in excess of that amount is likely to be permanent,

the weekly rate of the pension shall, in addition to any increase under section 104 above, be further increased by the amount specified in Schedule 4, Part V, paragraph 3.

(2) An increase under this section shall be payable for such period as may be determined at the time it is granted, but may be renewed from time to time.

Modifications etc. (not altering text)

C99 Ss. 103-105 modified (6.10.1997) by Social Security (Recovery of Benefits) Act 1997 (c. 27), ss. 8, 34(2), Sch. 2 (with s. 28); S.I. 1997/2085, art. 2(2)

Other benefits and increases E+W+S

106 Benefits and increases subject to qualifications as to time. E+W+S

Schedule 7 to this Act shall have effect in relation—

(a) to unemployability supplement;

(b) to disablement gratuity;

(c) to increases of disablement pension during hospital treatment;

(d) to reduced earnings allowance;

(e) to retirement allowance; and

(f) to industrial death benefit,

for all of which the qualifications include special qualifications as to time.

Successive accidents E+W+S

107 Adjustments for successive accidents. E+W+S

(1) Where a person suffers two or more successive accidents arising out of and in the course of his employed earner’s employment—

(a) he shall not for the same period be entitled (apart from any increase of benefit mentioned in subsection (2) below) to receive industrial injuries benefit by way of two or more disablement pensions at an aggregate weekly rate exceeding the appropriate amount specified in Schedule 4, Part V, paragraph 4; and

(b) regulations may provide for adjusting—

(i) disablement benefit, or the conditions for the receipt of that benefit, in any case where he has received or may be entitled to a disablement gratuity;

(ii) any increase of benefit mentioned in subsection (2) below, or the conditions for its receipt.

(2) The increases of benefit referred to in subsection (1) above are those under the following provisions of this Act—

• section 104,

• section 105,

• paragraph 2, 4 or 6 of Schedule 7.

Prescribed industrial diseases etc. E+W+S

108 Benefit in respect of prescribed industrial diseases, etc. E+W+S

(1) Industrial injuries benefits shall, in respect of a person who has been in employed earner’s employment, be payable in accordance with this section and sections 109 and 110 below in respect of—

(a) any prescribed disease, or

(b) any prescribed personal injury (other than an injury caused by accident arising out of and in the course of his employment),

which is a disease or injury due to the nature of that employment F639 ....

(2) A disease or injury may be prescribed in relation to any employed earners if the Secretary of State is satisfied that—

(a) it ought to be treated, having regard to its causes and incidence and any other relevant considerations, as a risk of their occupations and not as a risk common to all persons; and

(b) it is such that, in the absence of special circumstances, the attribution of particular cases to the nature of the employment can be established or presumed with reasonable certainty.

(3) Regulations prescribing any disease or injury for those purposes may provide that a person who developed the disease or injury on or at any time after a date specified in the regulations (being a date before the regulations came into force F640 ...) shall be treated, subject to any prescribed modifications of this section or section 109 or 110 below, as if the regulations had been in force when he developed the disease or injury.

(4) Provision may be made by regulations for determining—

(a) the time at which a person is to be treated as having developed any prescribed disease or injury; and

(b) the circumstances in which such a disease or injury is, where the person in question has previously suffered from it, to be treated as having recrudesced or as having been contracted or received afresh.

(5) Notwithstanding any other provision of this Act, the power conferred by subsection (4)(a) above includes power to provide that the time at which a person shall be treated as having developed a prescribed disease or injury shall be the date on which he first makes a claim which results in the payment of benefit by virtue of this section or section 110 below in respect of that disease or injury.

(6) Nothing in this section or in section 109 or 110 below affects the right of any person to benefit in respect of a disease which is a personal injury by accident within the meaning of this Part of this Act, except that a person shall not be entitled to benefit in respect of a disease as being an injury by accident arising out of and in the course of any employment if at the time of the accident the disease is in relation to him a prescribed disease by virtue of the occupation in which he is engaged in that employment.

Textual Amendments

F639 Words in s. 108(1) repealed (30.10.2012 for specified purposes, 5.12.2012 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), ss. 64(1)(c), 150(3); S.I. 2012/2530, art. 2(5)(a)(6)(a)

F640 Words in s. 108(3) repealed (30.10.2012 for specified purposes, 5.12.2012 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), ss. 64(1)(d), 150(3); S.I. 2012/2530, art. 2(5)(a)(6)(a)

109 General provisions relating to benefit under section 108. E+W+S

(1) Subject to the power to make different provision by regulations, and to the following provisions of this section and section 110 below—

(a) the benefit payable under section 108 above in respect of a prescribed disease or injury, and

(b) the conditions for receipt of benefit,

shall be the same as in the case of personal injury by accident arising out of and in the course of employment.

(2) In relation to prescribed diseases and injuries, regulations may provide—

(a) for modifying any provisions contained in this Act[F641 , the Administration Act or Chapter II of Part I of the Social Security Act 1998] which relate to disablement benefit or reduced earnings allowance or their administration; and

(b) for adapting references in this Act[F642 , that Act and that Chapter] to accidents,

and for the purposes of this subsection the provisions of [F643 that Act and that Chapter] which relate to the administration of disablement benefit or reduced earnings allowance shall be taken to include section 1 [F644 of that Act] and any provision which relates to the administration of both the benefit in question and other benefits.

(3) Without prejudice to the generality of subsection (2) above, regulations under that subsection may in particular include provision—

(a) for presuming any prescribed disease or injury—

(i) to be due, unless the contrary is proved, to the nature of a person’s employment where he was employed in any prescribed occupation at the time when, or within a prescribed period or for a prescribed length of time (whether continuous or not) before, he developed the disease or injury,

(ii) not to be due to the nature of a person’s employment unless he was employed in some prescribed occupation at the time when, or within a prescribed period or for a prescribed length of time (whether continuous or not) before, he developed the disease or injury;

(b) for such matters as appear to the Secretary of State to be incidental to or consequential on provisions included in the regulations by virtue of subsection (2) and paragraph (a) above.

(4) Regulations under subsection (2) above may also provide—

(a) that, in the determination of the extent of an employed earner’s disablement resulting from a prescribed disease or injury, the appropriate percentage may be added to the percentage of that disablement; and

(b) that, in the determination of the extent of an employed earner’s disablement for the purposes of section 103 above, the appropriate percentage may be added to the percentage of disablement resulting from the relevant accident.

(5) In subsection (4)(a) above “the appropriate percentage” means the assessed percentage of any present disablement of the earner which resulted—

(a) from any accident F645 ... arising out of and in the course of his employment, being employed earner’s employment, or

(b) from any other prescribed disease or injury due to the nature of that employment F646 ... ,

and in respect of which a disablement gratuity was not paid to him after a final assessment of his disablement.

(6) In subsection (4)(b) above “the appropriate percentage” means the assessed percentage of any present disablement of the earner—

(a) which resulted from any prescribed disease or injury due to the nature of his employment F647 ... , and

(b) in respect of which a disablement gratuity was not paid to him after a final assessment of his disablement.

(7) Where regulations under subsection (2) above—

(a) make provision such as is mentioned in subsection (4) above, and

(b) also make provision corresponding to that in section 103(3) above,

they may also make provision to the effect that those corresponding provisions shall have effect in relation to the aggregate percentage and not in relation to any percentage forming part of the aggregate.

Textual Amendments

F641 Words in s. 109(2)(a) substituted (5.7.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 65(a); S.I. 1999/1958, art. 2(1)(b), Sch. 1 (with arts. 3-5)

F642 Words in s. 109(2)(b) substituted (5.7.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 65(b); S.I. 1999/1958, art. 2(1)(b), Sch. 1 (with arts. 3-5)

F643 Words in s. 109(2) substituted (5.7.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 65(c); S.I. 1999/1958, art. 2(1)(b), Sch. 1 (with arts. 3-5)

F644 Words in s. 109(2) inserted (5.7.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 65(d); S.I. 1999/1958, art. 2(1)(b), Sch. 1 (with arts. 3-5)

F645 Words in s. 109(5)(a) repealed (30.10.2012 for specified purposes, 5.12.2012 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), ss. 64(1)(e), 150(3); S.I. 2012/2530, art. 2(5)(a)(6)(a)

F646 Words in s. 109(5)(b) repealed (30.10.2012 for specified purposes, 5.12.2012 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), ss. 64(1)(f), 150(3); S.I. 2012/2530, art. 2(5)(a)(6)(a)

F647 Words in s. 109(6)(a) repealed (30.10.2012 for specified purposes, 5.12.2012 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), ss. 64(1)(f), 150(3); S.I. 2012/2530, art. 2(5)(a)(6)(a)

110 Respiratory diseases. E+W+S

(1) As respects pneumoconiosis, regulations may further provide that, where a person is found to be suffering from pneumoconiosis accompanied by tuberculosis, the effects of the tuberculosis shall be treated for the purposes of this section and sections 108 and 109 above as if they were effects of the pneumoconiosis.

(2) Subsection (1) above shall have effect as if after “tuberculosis" (in both places) there were inserted “ emphysema or chronic bronchitis ”, but only in relation to a person the extent of whose disablement resulting from pneumoconiosis, or from pneumoconiosis accompanied by tuberculosis, would (if his physical condition were otherwise normal) be assessed at not less than 50 per cent.

(3) A person found to be suffering from pneumoconiosis shall be treated for the purposes of this Act as suffering from a loss of faculty such that the assessed extent of the resulting disablement amounts to not less than 1 per cent.

(4) In respect of byssinosis, a person shall not (unless regulations otherwise provide) be entitled to disablement benefit unless he is found to be suffering, as the result of byssinosis, from loss of faculty which is likely to be permanent.

Old cases E+W+S

F648 111 Workmen’s compensation etc. E+W+S

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F648 S. 111 repealed (30.10.2012 for specified purposes, 5.12.2012 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), ss. 64(2), 150(3); S.I. 2012/2530, art. 2(5)(a)(6)(a)

Part VI U.K. Miscellaneous Provisions relating to Parts I to V

Modifications etc. (not altering text)

C101 Pt. 6 modified (6.4.2001) by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), regs. 1(1), 125 (as amended (coming into force in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Re-rating) Consequential Amendment Regulations 2014 (S.I. 2014/634), regs. 1(2), 2)

Earnings E+W+S

112 Certain sums to be earnings. E+W+S

(1) [F649 The Treasury may by regulations made with the concurrence of the Secretary of State] 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.

[F650 (2A) Regulations under subsection (2) above shall be made by the Treasury with the concurrence of the Secretary of State.]

(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 [F651 the Employment Rights Act 1996];

(b) a sum payable by way of pay in pursuance of an order under that Act [F652 or the Trade Union and Labour Relations (Consolidation) Act 1992] for the continuation of a contract of employment;

(c) a sum payable by way of remuneration in pursuance of a protective award under [F653 the Trade Union and Labour Relations (Consolidation) Act 1992].

Textual Amendments

F649 Words in s. 112(1) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 21(2); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F650 S. 112(2A) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 21(3); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F651 Words in s. 112(3)(a) substituted (22.8.1996) by Employment Rights Act 1996 (c. 18), s. 243, Sch. 1 para. 51(4)(a) (with s. 241, Sch. 2)

F652 Words in s. 112(3)(b) inserted (22.8.1996) by Employment Rights Act 1996 (c. 18), s. 243, Sch. 1 para. 51(4)(b) (with s. 241, Sch. 2)

F653 Words in s. 112(3)(c) substituted (22.8.1996) by Employment Rights Act 1996 (c. 18), s. 243, Sch. 1 para. 51(4)(c) (with s. 241, Sch. 2)

Disqualification and suspension E+W+S

113 General provisions as to disqualification and suspension. E+W+S

(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 [F654 wife, husband or civil partner,] for any period during which the person—

(a) is absent from Great Britain; 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[F655 , the Administration Act or Chapter II of Part I of the Social Security Act 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

F654 Words in s. 113(1) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 38; S.I. 2005/3175, art. 2(1), Sch. 1

F655 Words in s. 113(3) substituted (5.7.1999 for specified purposes, 6.9.1999 for specified purposes, 18.10.1999 for specified purposes, 29.11.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 66; S.I. 1999/1958, art. 2(1)(b), Sch. 1 (with arts. 3-5); S.I. 1999/2422, art. 2(c), Sch. 1 (with Sch. 14); S.I. 1999/2860, art. 2(c), Sch. 1 (with Schs. 16-18); S.I. 1999/3178, art. 2(1)(a)(2), Sch. 1 (with Schs. 21-23)

Persons maintaining dependants etc. E+W+S

114 Persons maintaining dependants, etc. E+W+S

(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 [F656 or qualifying young person].

(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 [F657 wife, civil partner] 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 [F658 or civil partner], and

(b) the cost of providing for one or more children [F659 or qualifying young persons],

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, F660 ... F661 ..., 86 and paragraphs 5 and 6 of Schedule 7 to this Act.

Textual Amendments

F656 Words in s. 114(1) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 7(2)

F657 Words in s. 114(2) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 39(a); S.I. 2005/3175, art. 2(1), Sch. 1

F658 Words in s. 114(3)(a) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 39(b); S.I. 2005/3175, art. 2(1), Sch. 1

F659 Words in s. 114(3) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 7(3)

F660 Word in s. 114(4) repealed (6.4.2010) by Welfare Reform Act 2009 (c. 24), s. 61(2), Sch. 7 Pt. 2

F661 Words in s. 114(4) repealed (6.4.2010 with savings until 6.4.2020) by Pensions Act 2007 (c. 22), ss. 4(4), 27(4)(b), Sch. 1 para. 16, Sch. 7 Pt. 2 (with s. 4(5)-(8))

Special cases U.K.

115 Crown employment - Parts I to VI. E+W+S

(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, 120 and 121 below do not include references to section 111 above.

116 Her Majesty’s forces. U.K.

(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) [F662 The Treasury may with the concurrence of the Secretary of State] make regulations modifying Parts I to V and this Part of this Act [F663 and Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999], and any [F664 provisions of Chapter II of Part I of the Social Security Act 1998 which correspond to] provisions of Part III of the 1975 Act, in such manner as [F665 the 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[F666 , 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 [F667 by regulations made 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

E1 S. 116(2) extends to Northern Ireland see s. 177(5)(6)

Textual Amendments

F662 Words in s. 116(2) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 22(2)(a); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F663 Words in s. 116(2) inserted (4.3.1999 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(3), Sch. 7 para. 5; S.I. 1999/527, art. 2(a)(b), Schs. 1, 2 (with arts. 3-6)

F664 Words in s. 116(2) substituted (5.7.1999 for specified purposes, 6.9.1999 for specified purposes, 18.10.1999 for specified purposes, 29.11.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 67; S.I. 1999/1958, art. 2(1)(b), Sch. 1 (with arts. 3-5); S.I. 1999/2422, art. 2(c), Sch. 1 (with Sch. 14); S.I. 1999/2860, art. 2(c), Sch. 1 (with Schs. 16-18); S.I. 1999/3178, art. 2(1)(a)(2), Sch. 1 (with Schs. 21-23)

F665 Words in s. 116(2) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 22(2)(b); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F666 Words in s. 116(2) substituted (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 28; S.I. 1996/2208, art. 2(b)

F667 Words in s. 116(3) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 22(3); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

117 Mariners, airmen, etc. E+W+S

(1) [F668 The Treasury may with the concurrence of the Secretary of State] make regulations modifying provisions of Parts I to V and this Part of this Act [F669 and Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999], and any [F670 provisions of Chapter II of Part I of the Social Security Act 1998 which correspond to] provisions of Part III of the 1975 Act, in such manner as [F671 the 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 any part of Great Britain;

(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 outside Great Britain, 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

F668 Words in s. 117(1) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 23(a); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F669 Words in s. 117(1) inserted (4.3.1999 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(3), Sch. 7 para. 6; S.I. 1999/527, art. 2(a)(b), Schs. 1, 2 (with arts. 3-6)

F670 Words in s. 117(1) substituted (5.7.1999 for specified purposes, 6.9.1999 for specified purposes, 18.10.1999 for specified purposes, 29.11.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 68; S.I. 1999/1958, art. 2(1)(b), Sch. 1 (with arts. 3-5); S.I. 1999/2422, art. 2(c), Sch. 1 (with Sch. 14); S.I. 1999/2860, art. 2(c), Sch. 1 (with Schs. 16-18); S.I. 1999/3178, art. 2(1)(a)(2), Sch. 1 (with Schs. 21-23)

F671 Words in s. 117(1) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 23(b); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

118 Married women and widows. E+W+S

[F672 The Treasury may with the concurrence of the Secretary of State] 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 [F673 the Treasury think] proper, in their application to women who are or have been married.

Textual Amendments

F672 Words in s. 118 substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 24(a); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F673 Words in s. 118 substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 24(b); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

119 Persons outside Great Britain. E+W+S

[F674 The Treasury may with the concurrence of the Secretary of State] make regulations modifying Parts I to V of this Act [F675 and Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999], and any [F676 provisions of Chapter II of Part I of the Social Security Act 1998 which correspond to] provisions of Part III of the 1975 Act, in such manner as [F677 the Treasury think] proper, in their application to persons who are or have been outside Great Britain at any prescribed time or in any prescribed circumstances.

Textual Amendments

F674 Words in s. 119 substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 25(a); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F675 Words in s. 119 inserted (4.3.1999 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(3), Sch. 7 para. 7; S.I. 1999/527, art. 2(a)(b), Schs. 1, 2 (with arts. 3-6)

F676 Words in s. 119 substituted (5.7.1999 for specified purposes, 6.9.1999 for specified purposes, 18.10.1999 for specified purposes, 29.11.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 69; S.I. 1999/1958, art. 2(1)(b), Sch. 1 (with arts. 3-5); S.I. 1999/2422, art. 2(c), Sch. 1 (with Sch. 14); S.I. 1999/2860, art. 2(c), Sch. 1 (with Schs. 16-18); S.I. 1999/3178, art. 2(1)(a)(2), Sch. 1 (with Schs. 21-23)

F677 Words in s. 119 substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 25(b); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

120 Employment at sea (continental shelf operations). E+W+S

(1) [F678 The Treasury may with the concurrence of the Secretary of State] make regulations modifying Parts I to V and this Part of this Act [F679 and Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999], and any [F680 provisions of Chapter II of Part I of the Social Security Act 1998 which correspond to] provisions of Part III of the 1975 Act, in such manner as [F681 the Treasury think] proper, in their application to persons [F682 (“continental shelf workers”)] in any prescribed employment (whether under a contract of service or not) in connection with continental shelf operations.

(2) “Continental shelf operations” means any activities which, if paragraphs (a) and (d) of [F683 subsection (8) of section 11 of the Petroleum Act 1998] (application of civil law to certain offshore activities) were omitted, would nevertheless fall within subsection (2) of that section.

(3) In particular (but without prejudice to the generality of subsection (1) above), [F684 regulations under subsection (1)] may provide for any prescribed provision of Parts I to V and this Part of this Act to apply to any [F685 continental shelf worker] notwithstanding that he does not fall within the description of an employed or self-employed earner, or does not fulfil the conditions prescribed under section 1(6) above as to residence or presence in Great Britain.

[F686 (4) The Treasury may also, by regulations, make provision for, and in connection with, the issue by Her Majesty's Revenue and Customs of certificates to prescribed persons who are, by virtue of regulations under subsection (1), to be treated as the secondary contributor in relation to the payment of earnings to or for the benefit of one or more continental shelf workers—

(a) confirming that the prescribed person's liabilities to pay contributions in respect of the continental shelf workers specified or described in the certificate are being met by another person, and

(b) discharging the prescribed person, while the certificate is in force, from liability to make any payments in respect of the contributions, in the event that the other person fails to pay them in full.

(5) Regulations under subsection (4) may, in particular, make provision about—

(a) applying for a certificate;

(b) the circumstances in which a certificate may, or must, be issued or cancelled;

(c) the form and content of a certificate;

(d) the effect of a certificate (including provision modifying the effect mentioned in subsection (4)(b) or specifying further effects);

(e) the effect of cancelling a certificate.]

Textual Amendments

F678 Words in s. 120(1) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 26(a); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F679 Words in s. 120(1) inserted (4.3.1999 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(3), Sch. 7 para. 8; S.I. 1999/527, art. 2(a)(b), Schs. 1, 2 (with arts. 3-6)

F680 Words in s. 120(1) substituted (5.7.1999 for specified purposes, 6.9.1999 for specified purposes, 18.10.1999 for specified purposes, 29.11.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 70; S.I. 1999/1958, art. 2(1)(b), Sch. 1 (with arts. 3-5); S.I. 1999/2422, art. 2(c), Sch. 1 (with Sch. 14); S.I. 1999/2860, art. 2(c), Sch. 1 (with Schs. 16-18); S.I. 1999/3178, art. 2(1)(a)(2), Sch. 1 (with Schs. 21-23)

F681 Words in s. 120(1) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 26(b); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F682 Words in s. 120(1) inserted (13.3.2014) by National Insurance Contributions Act 2014 (c. 7), s. 12(2)

F683 Words in s. 120(2) substituted (15.2.1999) by Petroleum Act 1998 (c. 17), s. 52(4), Sch. 4 para. 30 (with s. 49, Sch. 3); S.I. 1999/161, art. 2(1)

F684 Words in s. 120(3) substituted (13.3.2014) by National Insurance Contributions Act 2014 (c. 7), s. 12(3)(a)

F685 Words in s. 120(3) substituted (13.3.2014) by National Insurance Contributions Act 2014 (c. 7), s. 12(3)(b)

F686 S. 120(4)(5) inserted (13.3.2014) by National Insurance Contributions Act 2014 (c. 7), s. 12(4)

121 Treatment of certain marriages. E+W+S

(1) Regulations [F687 made by the Treasury with the concurrence of the Secretary of State] 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;

[F688 (aa) for a voidable civil partnership 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 civil partnership which was dissolved at the date of annulment;]

(b) as to the circumstances in which, for the purposes of the enactments to which this section [F689 applies, 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

F687 Words in s. 121(1) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 27; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F688 S. 121(1)(aa) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 40; S.I. 2005/3175, art. 2(1), Sch. 1

F689 Words in s. 121(1)(b) substituted (8.1.1996) by Private International Law (Miscellaneous Provisions) Act 1995 (c. 42), s. 16(2), Sch. para. 4(2) (with s. 8(3))

Modifications etc. (not altering text)

C102 S. 121 applied (7.2.1994) by Pension Schemes Act 1993 (c. 48), ss. 167(6), 193(2) (with s. 189, Schs. 6, 9); S.I. 1994/86, art. 2

Interpretation E+W+S

122 Interpretation of Parts I to VI and supplementary provisions. E+W+S

(1) In Parts I to V above and this Part of this Act, unless the context otherwise requires—

• [F690 “additional Class 4 percentage” is to be construed in accordance with section 15(3ZA)(b) above;]

• [F690 “additional primary percentage” is to be construed in accordance with section 8(2)(b) above;]

• [F691 “Bank of England base rate” means—

  (a)

  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

  (b)

  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—

  (a)

  benefit under Parts II to V of this Act other than Old Cases payments;

  (b)

  as respects any period before 1st July 1992 but not before 6th April 1975, benefit under Part II of the 1975 Act; or

  (c)

  as respects any period before 6th April 1975, benefit under—

  (i)

  the M11 National Insurance Act 1946 M12 or 1965; or

  (ii)

  the M13 National Insurance (Industrial Injuries) Act 1946 M14 or 1965;

• [F692 “the benefits code” has the meaning given by section 63(1) of ITEPA 2003;]

• [F693 “child” has the same meaning as in Part 9 of this Act;]

• “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;

• [F694 “contribution-based jobseeker’s allowance” has the same meaning as in the Jobseekers Act 1995;]

• “current”, in relation to the lower and upper earnings limits [F695 and primary and secondary thresholds] under section 5(1) above, means for the time being in force;

• [F696 “day of interruption of employment” has the meaning given by section 25A(1)(c) above;]

• [F697 “deferred” and “period of deferment”—

  (a)

  in relation to a Category A or Category B retirement pension, have the meanings given by section 55(3), and

  (b)

  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;

• [F692 “the employment income Parts of ITEPA 2003” means Parts 2 to [F698 7A] of that Act;]

• “entitled”, in relation to any benefit, is to be construed in accordance with—

  (a)

  the provisions specifically relating to that benefit;

  (b)

  in the case of a benefit specified in section 20(1) above, section 21 above; and

  (c)

  sections 1 to 3 [F699 of the Administration Act and section 27 of the Social Security Act 1998];

• [F692 “excluded employment” has the meaning given by section 63(4) of ITEPA 2003;]

• [F700 “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;]

• [F701 “the flat rate introduction year” means such tax year as may be designated as such by order;]

• [F692 “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”;]

• “industrial injuries benefit” means benefit under Part V of this Act, other than under Schedule 8;

• F702 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• “the Inland Revenue” means the Commissioners of Inland Revenue;

• [F692 “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;

• [F703 “lower earnings limit”, “upper earnings limit” [F704 "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 [F705 the 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;]

• F702 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• [F706 “main Class 4 percentage” is to be construed in accordance with section 15(3ZA) above;]

• [F706 “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;

• “the Northern Ireland Department” means the Department of Health and Social Services for Northern Ireland;

• “Old Cases payments” means payments under Part I or II of Schedule 8 to this Act;

• [F707 “PAYE settlement agreement” has the same meaning as in [F708 Chapter 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-

  (a)

  out of money provided wholly or partly by the employer or under arrangements made by the employer; or

  (b)

  out of money provided under an enactment or instrument having the force of law in any part of the United Kingdom or elsewhere; or

  (c)

  under a personal pension scheme as defined in section 84(1) of the 1986 Act; or

  (d)

  [F709 under a pension scheme registered under section 153 of the Finance Act 2004; or]

  and such other payments as are prescribed;

• [F710 “pensionable age” has the meaning given by the rules in paragraph 1 of Schedule 4 to the Pensions Act 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;

• [F711 “PPF periodic payments” means—

  (a)

  any periodic compensation payments made in relation to a person, payable under the pension compensation provisions as specified in section 162(2) of the Pensions Act 2004 or Article 146(2) of the Pensions (Northern Ireland) Order 2005 (the pension compensation provisions); or

  (b)

  any periodic payments made in relation to a person, payable under section 166 of the Pensions Act 2004 or Article 150 of the Pensions (Northern Ireland) Order 2005 (duty to pay scheme benefits unpaid at assessment date etc.);]

• “prescribe” means prescribe by regulations;

• F712 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• “qualifying earnings factor” means an earnings factor equal to the lower earnings limit for the tax year in question multiplied by 52;

• [F713 “qualifying young person” has the same meaning as in Part 9 of this Act;]

• [F714 “Regulation (EC) No 1408/71” means Council Regulation (EC) No 1408/71 of 14 June 1971 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community;

• “Regulation (EC) No 883/2004” means Regulation (EC) No 883/2004 of the European Parliament and of the Council of 29 April 2004 on the coordination of social security systems;]

• “relative” includes a person who is a relative by marriage [F715 or civil partnership];

• “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—

  (a)

  F716 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  (b)

  in relation to industrial injuries benefit, the loss of faculty resulting from the relevant injury;

• [F717 “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 12 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;

• [F718 “the upper accrual point” is £770;]

• “week” F719 ... means a period of 7 days beginning with Sunday;

• [F720 “working life” has the meaning given by paragraph 5(8) of Schedule 3 to this Act].

[F721 (1A) [F722 For the purposes of Parts 1 to 5 and this Part of this Act, two people of the same sex are to be regarded as living together as if they were civil partners if, but only if, they would be regarded as living together as husband and wife were they instead two people of the opposite sex.]]

(2) Regulations [F723 made by the Treasury with the concurrence of the Secretary of State] 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 [F724 by the Treasury by regulations made with the concurrence of the Secretary of State] 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 and this Part of this Act 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 and this Part of this Act 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.

[F725 (6A) The Treasury may by regulations prescribe an equivalent of the upper accrual point in relation to earners paid otherwise than weekly (and references in this or any other Act to “the prescribed equivalent”, in the context of the upper accrual point, are to the equivalent prescribed under this subsection in relation to such earners).

(6B) The power conferred by subsection (6A) includes power to prescribe an amount which exceeds by not more than £1 the amount which is the arithmetical equivalent of the upper accrual point.]

F726 (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F726 (8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F690 Words in s. 122(1) inserted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 1 para. 12(2)

F691 Words in s. 122(1) inserted (18.11.2004 for specified purposes, 6.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), s. 322(3)(a), Sch. 11 para. 18(a)

F692 Words in s. 122(1) inserted (6.4.2003 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. 178(2) (with Sch. 7)

F693 Words in s. 122(1) substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 8(2)

F694 Words in s. 122(1) inserted (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 29; S.I. 1996/2208, art. 2(b)

F695 Words in s. 122(1) inserted (6.4.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(3)(b), Sch. 12 para. 77(2); S.I. 1999/3420, art. 4(d)

F696 Words in s. 122(1) substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 30; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

F697 Words in s. 122(1) substituted (18.11.2004 for specified purposes, 6.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), s. 322(3)(a), Sch. 11 para. 18(b)

F698 Word in s. 122(1) substituted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 50(a)

F699 Words in s. 122(1) substituted (5.7.1999 for specified purposes, 6.9.1999 for specified purposes, 18.10.1999 for specified purposes, 29.11.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 71(a); S.I. 1999/1958, art. 2(1)(b), Sch. 1 (with arts. 3-5); S.I. 1999/2422, art. 2(c), Sch. 1 (with Sch. 14); S.I. 1999/2860, art. 2(c), Sch. 1 (with Schs. 16-18); S.I. 1999/3178, art. 2(1)(a)(2), Sch. 1 (with Schs. 21-23)

F700 Words in s. 122(1) inserted (8.1.2001 for specified purposes, 25.1.2001 for specified purposes, 6.4.2002 in so far as not already in force) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 35(14), 86(1)(b)(2); S.I. 2000/2950, art. 6; S.I. 2001/153, art. 2(a)

F701 Words in s. 122(1) inserted (26.9.2007) by Pensions Act 2007 (c. 22), ss. 11(4), 30(3)

F702 Words in s. 122(1) repealed (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 71(b), Sch. 8; S.I. 1999/418, art. 2(2)(3)(a)(c)(i)

F703 Words in s. 122(1) substituted (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 71(c); S.I. 1999/418, art. 2(2)(3)(a)

F704 Words in s. 122(1) substituted (6.4.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(3)(b), Sch. 12 para. 77(3)(a); S.I. 1999/3420, art. 4(d)

F705 Words in s. 122(1) substituted (6.4.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(3)(b), Sch. 12 para. 77(3)(b); S.I. 1999/3420, art. 4(d)

F706 Words in s. 122(1) inserted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 1 para. 12(3)

F707 Words in s. 122(1) inserted (8.9.1998 for specified purposes, 6.4.1999 in so far as not already in force) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 71(d); S.I. 1998/2209, art. 2(b)(c), Sch. Pts. 2, 3

F708 Words in s. 122(1) substituted (6.4.2003 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. 178(3) (with Sch. 7)

F709 Words in s. 122(1) substituted (6.4.2006) by The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), arts. 1, 4(3)

F710 Words in s. 122(1) substituted (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 13(a)

F711 Words in s. 122(1) inserted (14.2.2006) by The Pensions Act 2004 (PPF Payments and FAS Payments) (Consequential Provisions) Order 2006 (S.I. 2006/343), art. 1(1), Sch. para. 1(3)

F712 Words in s. 122(1) repealed (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 7, 8(2), Sch. 2

F713 Words in s. 122(1) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 8(3)

F714 Words in s. 122(1) inserted (31.10.2011) by The Social Security (Disability Living Allowance, Attendance Allowance and Carers Allowance) (Miscellaneous Amendments) Regulations 2011 (S.I. 2011/2426), reg. 5(5)

F715 Words in s. 122(1) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 41(2); S.I. 2005/3175, art. 2(1), Sch. 1

F716 Words in s. 122(1) repealed (with savings for those entitled to severe disablement allowance for days immediately before 6.4.2001) (3.11.2000 for specified purposes, 6.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 13 Pt. IV; S.I. 2000/2958, art. 2(3)(g)(4)(5) (with art. 4)

F717 Words in s. 122(1) inserted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 1 para. 12(4)

F718 Words in s. 122(1) substituted (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), ss. 3(4)(a), 6(1)

F719 Words in s. 122(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)

F720 Words in s. 122(1) inserted (19.7.1995) by Pensions Act 1995 (c. 26), ss. 134(4), 180(2)(a) (with Sch. 4)

F721 S. 122(1A) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 41(3); S.I. 2005/3175, art. 2(1), Sch. 1

F722 S. 122(1A) omitted (E.W.) (13.3.2014) by virtue of The Marriage (Same Sex Couples) Act 2013 (Consequential and Contrary Provisions and Scotland) Order 2014 (S.I. 2014/560), art. 1(2), Sch. 1 para. 22(7)

F723 Words in s. 122(2) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 28(a); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F724 Words in s. 122(3) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 28(b); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F725 S. 122(6A)(6B) inserted (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), ss. 3(4)(b), 6(1)

F726 S. 122(7)(8) repealed (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), ss. 3(4)(c), 6(1), Sch. 2

Modifications etc. (not altering text)

C103 S. 122: power to modify conferred (1.7.1992) by Social Security Administration Act 1992 (c. 5), ss. 73(4), 192(4)

Marginal Citations

M11 1946 c. 67.

M12 1965 c. 51.

M13 1946 c. 62.

M14 1965 c. 52.

Part VII E+W+S Income-Related Benefits

Modifications etc. (not altering text)

C104 Pt. 7: power to modify conferred (1.7.1992) by Social Security Administration Act 1992 (c. 5), ss. 150(7), 151, 192(4).

General E+W+S

[F727 123 Income-related benefits. E+W+S

(1) Prescribed schemes shall provide for the following benefits (in this Act referred to as “income-related benefits”)—

(a) income support;

F728 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F728 (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d) housing benefit; and

[F729 (e) council tax benefit.]

(2) The Secretary of State shall make copies of schemes prescribed under subsection (1)(a), (b) or (c) above available for public inspection at local offices of [F730 the Department for Work and Pensions] at all reasonable hours without payment.

(3) Every authority granting housing benefit—

(a) shall take such steps as appear to them appropriate for the purpose of securing that persons who may be entitled to housing benefit from the authority become aware that they may be entitled to it; and

(b) shall make copies of the housing benefit scheme, with any modifications adopted by them under the Administration Act, available for public inspection at their principal office at all reasonable hours without payment.

[F731 (4) [F732 Each billing authority and in Scotland each local authority]—

(a) shall take such steps as appear to it appropriate for the purpose of securing that any person who may be entitled to council tax benefit in respect of council tax payable to the authority becomes aware that he may be entitled to it; and

(b) shall make copies of the council tax benefit scheme, with any modifications adopted by it under the Administration Act, available for public inspection at its principal office at all reasonable hours without payment.]]

Textual Amendments

F727 Ss. 123-137 repealed (1.4.2013 in relation to council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5)

F728 S. 123(1)(b)(c) 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)

F729 S. 123(1)(e) substituted (6.3.1992) by Local Government Finance Act 1992 (c. 14), s. 119(2), Sch. 9 para. 1(1) (with s. 118)

F730 Words in s. 123(2) substituted (27.6.2002) by The Secretaries of State for Education and Skills and for Work and Pensions Order 2002 (S.I. 2002/1397), art. 1(2), Sch. para. 7

F731 S. 123(4) substituted for s. 123(4)-(6) (6.3.1992) by Local Government Finance Act 1992 (c. 14), s. 119(2), Sch. 9 para. 1(2) (with s. 118)

F732 Words in s. 123(4) substituted (3.7.2007) by Welfare Reform Act 2007 (c. 5), s. 70(1), Sch. 5 para. 1(2)

Modifications etc. (not altering text)

C105 Ss. 123, 131-137 restricted (temp.) (6.3.1992) by Local Government Finance Act 1992 (c. 14), s. 119(2), Sch. 9 para. 11 (with s. 118(1)(2)(4)),

Income support E+W+S

[F727 124 Income support. E+W+S

(1) A person in Great Britain is entitled to income support if—

[F733 (a) he is of or over the age of 16;]

[F734 (aa) he has not attained the qualifying age for state pension credit;]

(b) he has no income or his income does not exceed the applicable amount;

(c) he is not engaged in remunerative work and, if he is a member of a [F735 couple], the other member is not so engaged; F736 ...

[F737 (d) except in such circumstances as may be prescribed, he is not receiving relevant education;]

[F738 (e) he falls within a prescribed category of person; F739 ...

(f) he is not entitled to a jobseeker’s allowance and, if he is a member of a [F740 couple], the other member of the couple is not[F741 , and the couple are not,] entitled to an income-based jobseeker’s allowance]; F742 ...

[F743 (g) if he is a member of a [F744 couple], the other member of the couple is not entitled to state pension credit][F745 ; and

(h) he is not entitled to an employment and support allowance and, if he is a member of a couple, the other member of the couple is not entitled to an income-related employment and support allowance.]

[F746 (1A) Regulations under paragraph (e) of subsection (1) must secure that a person who—

(a) is not a member of a couple, and

(b) is responsible for, and a member of the same household as, a child under the age of [F747 5],

falls within a category of person prescribed under that paragraph.

(1B) Subsection (1A) does not apply if regulations under subsection (4)(c) of section 1A of the Jobseekers Act 1995 containing the provision mentioned in subsection (5) of that section are in force.]

F748 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F748 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) Subject to subsection (5) below, where a person is entitled to income support, then—

(a) if he has no income, the amount shall be the applicable amount; and

(b) if he has income, the amount shall be the difference between his income and the applicable amount.

(5) Where a person is entitled to income support for a period to which this subsection applies, the amount payable for that period shall be calculated in such manner as may be prescribed.

(6) Subsection (5) above applies—

(a) to a period of less than a week which is the whole period for which income support is payable; and

(b) to any other period of less than a week for which it is payable.

[F749 (7) In this section, “income-related employment and support allowance” means an income-related allowance under Part 1 of the Welfare Reform Act 2007 (employment and support allowance).]]

Textual Amendments

F727 Ss. 123-137 repealed (1.4.2013 in relation to council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5)

F733 S. 124(1)(a) substituted (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 30(2); S.I. 1996/2208, art. 2(b)

F734 S. 124(1)(aa) inserted (2.7.2002 for specified purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act 2002 (c. 16), s. 22(3), Sch. 2 para. 2(2); S.I. 2003/1766, art. 2(a)

F735 Word in s. 124(1)(c) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 42; S.I. 2005/3175, art. 2(1), Sch. 1

F736 Word in s. 124(1)(c) repealed (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 3; S.I. 1996/2208, art. 2(b)

F737 S. 124(1)(d) substituted (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 30(4); S.I. 1996/2208, art. 2(b)

F738 S. 124(1)(e)(f) inserted (12.12.1995 for specified purposes, 7.10.1996 in so far as not already in force) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 30(5); S.I. 1995/3228, art. 2(b), Sch.; S.I. 1996/2208, art. 2(b)

F739 Word in s. 124(1) repealed (6.10.2003) by State Pension Credit Act 2002 (c. 16), s. 22(3), Sch. 3; S.I. 2003/1766, art. 2(a)

F740 Word in s. 124(1)(f) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 42; S.I. 2005/3175, art. 2(1), Sch. 1

F741 Words in s. 124(1)(f) inserted (19.3.2001) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 28; S.I. 2001/933, art. 4(a)

F742 Word in s. 124(1)(f) repealed (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(1), Sch. 8; S.I. 2008/787, art. 2(4)(g)

F743 S. 124(1)(g) and preceding word inserted (2.7.2002 for specified purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act 2002 (c. 16), s. 22(3), Sch. 2 para. 2(3); S.I. 2003/1766, art. 2(a)

F744 Word in s. 124(1)(g) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 42; S.I. 2005/3175, art. 2(1), Sch. 1

F745 S. 124(1)(h) and preceding word inserted (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 9(9); S.I. 2008/787, art. 2(4)(f)

F746 S. 124(1A)(1B) inserted (21.5.2012 for s. 124(1A)) by Welfare Reform Act 2009 (c. 24), ss. 3(1), 61(3); S.I. 2012/1256, art. 2(1)

F747 Figure in s. 124(1A) substituted (20.3.2012) by virtue of Welfare Reform Act 2012 (c. 5), ss. 58(2), 150(3); S.I. 2012/863, art. 2(1)(c)

F748 S. 124(2)(3) repealed (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 3; S.I. 1996/2208, art. 2(b)

F749 S. 124(7) inserted (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 9(10); S.I. 2008/787, art. 2(4)(f)

Modifications etc. (not altering text)

C106 S. 124(1)(e) power to make regulations modified (21.5.1998) by Social Security Act 1998 (c. 14), ss. 77, 87(2)(a)

F750 125 Severe hardship cases. E+W+S

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F750 S. 125 repealed (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 3; S.I. 1996/2208, art. 2(b)

126 Trade disputes. E+W+S

[F727 (1) This section applies to a person, other than a child or a person of a prescribed description—

(a) who [F751 is prevented from being entitled to a jobseeker’s allowance by section 14 of the Jobseekers Act 1995 (trade disputes)]; or

(b) who would be so [F752 prevented] if otherwise entitled to that benefit,

except during any period shown by the person to be a period of incapacity for work F753 ... or to be within the maternity period.

(2) In subsection (1) above “the maternity period” means the period commencing at the beginning of the 6th week before the expected week of confinement and ending at the end of the 7th week after the week in which confinement takes place.

(3) For the purpose of calculating income support—

(a) so long as this section applies to a person who is not a member of a family, the applicable amount shall be disregarded;

(b) so long as it applies to a person who is a member of a family but is not a member of a [F754 couple], the portion of the applicable amount which is included in respect of him shall be disregarded;

(c) so long as it applies to one of the members of a [F755 couple]—

(i) if the applicable amount consists only of an amount in respect of them, it shall be reduced to one half; and

(ii) if it includes other amounts, the portion of it which is included in respect of them shall be reduced to one-half and any further portion of it which is included in respect of the member of the couple to whom this section applies shall be disregarded;

(d) so long as it applies to both the members of a [F756 couple]—

(i) if neither of them is responsible for a child or person of a prescribed description who is a member of the same household, the applicable amount shall be disregarded; and

(ii) in any other case, the portion of the applicable amount which is included in respect of them and any further portion of it which is included in respect of either of them shall be disregarded.

(4) Where a reduction under subsection (3)(c) above would not produce a sum which is a multiple of 5p, the reduction shall be to the nearest lower sum which is such a multiple.

(5) Where this section applies to a person for any period, then, except so far as regulations provide otherwise—

(a) in calculating the entitlement to income support of that person or a member of his family the following shall be treated as his income and shall not be disregarded—

(i) any payment which he or a member of his family receives or is entitled to obtain by reason of the person to whom this section applies being without employment for that period; and

(ii) without prejudice to the generality of sub-paragraph (i) above, any amount which becomes or would on an application duly made become available to him in that period by way of repayment of income tax deducted from his [F757 taxable earnings (as defined by section 10 of the Income Tax (Earnings and Pensions) Act 2003) under PAYE regulations]; and

(b) any payment by way of income support for that period or any part of it which apart from this paragraph would be made to him, or to a person whose applicable amount is aggregated with his—

(i) shall not be made if the weekly rate of payment is equal to or less than the relevant sum; or

(ii) if it is more than the relevant sum, shall be at a weekly rate equal to the difference.

(6) In respect of any period less than a week, subsection (5) above shall have effect subject to such modifications as may be prescribed.

(7) Subject to subsection (8) below, “the relevant sum” for the purposes of subsection (5) above shall be [F758 £40.00].

(8) If an order under section 150 of the Administration Act (annual up-rating) has the effect of increasing payments of income support, from the time when the order comes into force there shall be substituted, in subsection (5)(b) above, for the references to the sum for the time being mentioned in it references to a sum arrived at by—

(a) increasing that sum by the percentage by which the personal allowance under paragraph 1(1) of Part I of Schedule 2 to the M15 Income Support (General) Regulations 1987 for a single person aged not less than 25 has been increased by the order; and

(b) if the sum as so increased is not a multiple of 50p, disregarding the remainder if it is 25p and, if it is not, rounding it up or down to the nearest 50p,

and the order shall state the substituted sum.]

Textual Amendments

F727 Ss. 123-137 repealed (1.4.2013 in relation to council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5)

F751 Words in s. 126(1)(a) substituted (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 31(a); S.I. 1996/2208, art. 2(b)

F752 Word in s. 126(1)(b) substituted (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 31(b); S.I. 1996/2208, art. 2(b)

F753 Words in s. 126(1) repealed (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 31, Sch. 2; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

F754 Word in s. 126(3)(b) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 43; S.I. 2005/3175, art. 2(1), Sch. 1

F755 Word in s. 126(3)(c) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 43; S.I. 2005/3175, art. 2(1), Sch. 1

F756 Word in s. 126(3)(d) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 43; S.I. 2005/3175, art. 2(1), Sch. 1

F757 Words in s. 126(5)(a)(ii) substituted (6.4.2003 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. 179 (with Sch. 7)

F758 Sum in s. 126(7) substituted (coming into force in accordance with art. 1(2)(f) of the amending S.I.) by The Social Security Benefits Up-rating Order 2014 (S.I. 2014/516), arts. 1(2)(f), 16

Marginal Citations

M15 S.I. 1987/1967.

[F727 127 Effect of return to work. E+W+S

If a person returns to work with the same employer after a period during which section 126 above applies to him, and whether or not his return is before the end of any stoppage of work in relation to which he is or would be [F759 prevented from being entitled to a jobseeker’s allowance]—

(a) that section shall cease to apply to him at the commencement of the day on which he returns to work; and

(b) until the end of the period of 15 days beginning with that day, section 124(1) above shall have effect in relation to him as if the following paragraph were substituted for paragraph (c)—

“(c) in the case of a member of a [F760 couple], the other member is not engaged in remunerative work; and”; and

(c) any sum paid by way of income support for that period of 15 days to him or, where he is a member of a [F760 couple], to the other member of that couple, shall be recoverable in accordance with the regulations from the person to whom it was paid or from any prescribed person or, where the person to whom it was paid is a member of a [F760 couple], from the other member of the couple.]

Textual Amendments

F727 Ss. 123-137 repealed (1.4.2013 in relation to council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5)

F759 Words in s. 127 substituted (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 32; S.I. 1996/2208, art. 2(b)

F760 Word in s. 127 substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 44; S.I. 2005/3175, art. 2(1), Sch. 1

Family credit E+W+S

F761 128 Family credit. E+W+S

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F761 S. 128 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)

Disability working allowance E+W+S

F762 129 Disability working allowance. E+W+S

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F762 S. 129 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)

Housing benefit E+W+S

[F727 130 Housing benefit. E+W+S

(1) A person is entitled to housing benefit if—

(a) he is liable to make payments in respect of a dwelling in Great Britain which he occupies as his home;

(b) there is an appropriate maximum housing benefit in his case; and

(c) either—

(i) he has no income or his income does not exceed the applicable amount; or

(ii) his income exceeds that amount, but only by so much that there is an amount remaining if the deduction for which subsection (3)(b) below provides is made.

(2) In subsection (1) above “payments in respect of a dwelling” means such payments as may be prescribed, but the power to prescribe payments does not include power to prescribe—

[F763 (a) payments to a billing authority or to a local authority in Scotland in respect of council tax;]

[F764 (b) mortgage payments, or, in relation to Scotland, payments under heritable securities.]

(3) Where a person is entitled to housing benefit, then—

(a) if he has no income or his income does not exceed the applicable amount, the amount of the housing benefit shall be the amount which is the appropriate maximum housing benefit in his case; and

(b) if his income exceeds the applicable amount, the amount of the housing benefit shall be what remains after the deduction from the appropriate maximum housing benefit of prescribed percentages of the excess of his income over the applicable amount.

F765 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F766 (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F727 Ss. 123-137 repealed (1.4.2013 in relation to council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5)

F763 S. 130(2)(a) substituted (3.7.2007) by Welfare Reform Act 2007 (c. 5), s. 70(1), Sch. 5 para. 1(3)

F764 Words in s. 130(2) substituted (6.3.1992) by Local Government Finance Act 1992 (c. 14), s. 119(2), Sch. 9 para. 3 (with s. 118(1)(2)(4))

F765 S. 130(4) repealed (7.4.2008) by Welfare Reform Act 2007 (c. 5), ss. 30(1), 70(2), Sch. 8; S.I. 2007/2872, art. 2(1)(a)(c)

F766 S. 130(5) repealed (with savings) (1.4.1997) by Housing Act 1996 (c. 52), ss. 227, 232(3), Sch. 19 Pt. 6; S.I. 1997/618, art. 2(1) (with Sch.)

[F767 130A Appropriate maximum housing benefit E+W+S

[F727 (1) For the purposes of section 130 above, the appropriate maximum housing benefit (in this section referred to as “the AMHB”) is determined in accordance with this section.

(2) Regulations must prescribe the manner in which the AMHB is to be determined.

(3) [F768 The provision which may be made by the regulations includes provision] for the AMHB to be ascertained in the prescribed manner by reference to rent officer determinations.

(4) The regulations may require an authority administering housing benefit in any prescribed case—

(a) to apply for a rent officer determination, and

(b) to do so within such time as may be specified in the regulations.

[F769 (5) The regulations may, for the purpose of determining the AMHB, provide for the amount of the liability mentioned in section 130(1)(a) above to be taken to be an amount other than the actual amount of that liability (and, without prejudice to the generality of this subsection, may provide for it to be taken to be the amount of a rent officer determination).

(6) The regulations may, for that purpose, make provision for determining the amount of liability under section 130(1)(a) above which a person is treated as having by virtue of regulations under section 137(2)(j) below (and, without prejudice to the generality of this subsection, may provide for that amount to be the amount of a rent officer determination).]

(7) A rent officer determination is a determination made by a rent officer in the exercise of functions under section 122 of the Housing Act 1996.]]

Textual Amendments

F727 Ss. 123-137 repealed (1.4.2013 in relation to council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5)

F767 S. 130A inserted (1.10.2007 for specified purposes, 7.4.2008 in so far as not already in force) by Welfare Reform Act 2007 (c. 5), ss. 30(2), 70(2); S.I. 2007/2872, art. 2(2)(a)(3) (with arts. 3-5)

F768 Words in s. 130A(3) substituted (27.11.2012 for specified purposes, 1.1.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), ss. 69(2), 150(3); S.I. 2012/2946, art. 2(1)(a)(b)

F769 S. 130A(5)(6) substituted (27.11.2012 for specified purposes, 1.1.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), ss. 69(3), 150(3); S.I. 2012/2946, art. 2(1)(a)(b)

F770 130B Loss of housing benefit following eviction on certain grounds E+W+S

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F770 Ss. 130B-130G cease to have effect (31.12.2010) by virtue of Welfare Reform Act 2007 (c. 5), s. 31(3)

F770 130C Relevant orders for possession E+W+S

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F770 Ss. 130B-130G cease to have effect (31.12.2010) by virtue of Welfare Reform Act 2007 (c. 5), s. 31(3)

F770 130D Loss of housing benefit: supplementary E+W+S

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F770 Ss. 130B-130G cease to have effect (31.12.2010) by virtue of Welfare Reform Act 2007 (c. 5), s. 31(3)

F770 130E Couples E+W+S

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F770 Ss. 130B-130G cease to have effect (31.12.2010) by virtue of Welfare Reform Act 2007 (c. 5), s. 31(3)

F770 130F Information provision E+W+S

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F770 Ss. 130B-130G cease to have effect (31.12.2010) by virtue of Welfare Reform Act 2007 (c. 5), s. 31(3)

F770 130G Pilot schemes relating to loss of housing benefit E+W+S

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F770 Ss. 130B-130G cease to have effect (31.12.2010) by virtue of Welfare Reform Act 2007 (c. 5), s. 31(3)

[F771 Council tax benefit] E+W+S

Textual Amendments

F771 S. 131 cross-heading substituted (6.3.1992) by Local Government Finance Act 1992 (c. 14), s. 119(2), Sch. 9 para. 4 (with s. 118(1)(2)(4))

F727 131 Council tax benefit. E+W+S

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F727 Ss. 123-137 repealed (1.4.2013 in relation to council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5)

F727 132 Couples. E+W+S

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F727 Ss. 123-137 repealed (1.4.2013 in relation to council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5)

F727 133 Polygamous marriages. E+W+S

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F727 Ss. 123-137 repealed (1.4.2013 in relation to council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5)

General E+W+S

[F727 134 Exclusions from benefit. E+W+S

(1) No person shall be entitled to an income-related benefit if his capital or a prescribed part of it exceeds the prescribed amount.

(2) Except in prescribed circumstances the entitlement of one member of a family to any one income-related benefit excludes entitlement to that benefit for any other member for the same period.

F772 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) Where the amount of any income-related benefit would be less than a prescribed amount, it shall not be payable except in prescribed circumstances.]

Textual Amendments

F727 Ss. 123-137 repealed (1.4.2013 in relation to council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5)

F772 S. 134(3) repealed (6.3.1992) by Local Government Finance Act 1992 (c. 14), s. 119(2), Sch. 9 para. 7, Sch. 14 (with s. 118(1)(2)(4))

Modifications etc. (not altering text)

C107 S. 134(1)(2): certain functions transferred (5.10.1999) by Tax Credits Act 1999 (c. 10), s. 20(2), Sch. 2 para. 1(e)

[F727 135 The applicable amount. E+W+S

(1) The applicable amount, in relation to any income-related benefit, shall be such amount or the aggregate of such amounts as may be prescribed in relation to that benefit.

(2) The power to prescribe applicable amounts conferred by subsection (1) above includes power to prescribe nil as an applicable amount.

F773 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F773 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) F774 ... the applicable amount for a severely disabled person shall include an amount in respect of his being a severely disabled person.

(6) Regulations may specify circumstances in which persons are to be treated as being or as not being severely disabled.]

Textual Amendments

F727 Ss. 123-137 repealed (1.4.2013 in relation to council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5)

F773 S. 135(3)(4) repealed (15.4.2002) by Health and Social Care Act 2001 (c. 15), s. 70(2), Sch. 6 Pt. 3; S.I. 2002/1312, art. 3(e)

F774 Words in s. 135(5) 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)

Modifications etc. (not altering text)

C108 S. 135(1) power to make regulations modified (21.5.1998) by Social Security Act 1998 (c. 14), ss. 77, 87(2)(a)

C109 S. 135(1)(2) certain functions transferred (5.10.1999) by Tax Credits Act 1999 (c. 10), s. 20(2), Sch. 2 para. 1(f)

C110 S. 135(1) power to make regulations modified (8.11.2001) by Health and Social Care Act 2001 (c. 15), ss. 52(1)(a), 70(2) (with s. 64); S.I. 2001/3752, art. 3

[F727 136 Income and capital. E+W+S

(1) Where a person claiming an income-related benefit is a member of a family, the income and capital of any member of that family shall, except in prescribed circumstances, be treated as the income and capital of that person.

(2) Regulations may provide that capital not exceeding the amount prescribed under section 134(1) above but exceeding a prescribed lower amount shall be treated, to a prescribed extent, as if it were income of a prescribed amount.

(3) Income and capital shall be calculated or estimated in such manner as may be prescribed.

(4) A person’s income in respect of a week shall be calculated in accordance with prescribed rules; and the rules may provide for the calculation to be made by reference to an average over a period (which need not include the week concerned).

(5) Circumstances may be prescribed in which—

(a) a person is treated as possessing capital or income which he does not possess;

(b) capital or income which a person does possess is to be disregarded;

(c) income is to be treated as capital;

(d) capital is to be treated as income.]

Textual Amendments

F727 Ss. 123-137 repealed (1.4.2013 in relation to council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5)

Modifications etc. (not altering text)

C111 S. 136: certain functions transferred (5.10.1999) by Tax Credits Act 1999 (c. 10), s. 20(2), Sch. 2 para. 1(g)

[F727 [F775 136A Effect of attaining qualifying age for state pension credit E+W+S

(1) Subsections (2) and (3) below apply in relation to housing benefit and council tax benefit in the case of any person who has attained the qualifying age for state pension credit.

(2) Regulations may make provision for section 134(1) or any provision of section 136 above not to have effect in relation to those benefits in the case of any such person.

(3) In relation to those benefits, regulations may make provision for the determination of the income and capital of any such person; and any such regulations may include provision applying (with such modifications as the Secretary of State thinks fit)—

(a) section 5 of the State Pension Credit Act 2002 (provision for treating income of spouse as income of claimant, etc), and

(b) section 15 of that Act (determination of income and capital for purposes of state pension credit).

(4) Regulations under subsection (3) above may also include provision—

(a) authorising or requiring the use of any calculation or estimate of a person’s income or capital made by the Secretary of State for the purposes of the State Pension Credit Act 2002; or

(b) requiring that, if and so long as an assessed income period is in force under section 6 of that Act in respect of a person falling within subsection (1) above,—

(i) the assessed amount of any element of his retirement provision shall be treated as the amount of that element for the purposes of housing benefit or council tax benefit; and

(ii) his income shall be taken for those purposes not to include any element of retirement provision which it is taken not to include for the purposes of state pension credit by virtue of a determination under subsection (5) of section 7 of that Act.

(5) In subsection (4) above “assessed amount”, “element” and “retirement provision” have the same meaning as in the State Pension Credit Act 2002.

(6) The Secretary of State may by regulations make provision for the preceding provisions of this section to apply with modifications in cases to which section 12 of the State Pension Credit Act 2002 (polygamous marriages) applies.

(7) The provision that may be made by regulations under subsection (6) above includes any provision that may be made by regulations under section 133 above.]]

Textual Amendments

F727 Ss. 123-137 repealed (1.4.2013 in relation to council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5)

F775 S. 136A inserted (27.1.2003 for specified purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act 2002 (c. 16), s. 22(3), Sch. 2 para. 3; S.I. 2003/83, art. 2; S.I. 2003/1766, art. 2(a)

137 Interpretation of Part VII and supplementary provisions. E+W+S

[F727 (1) In this Part of this Act, unless the context otherwise requires—

• [F776 “billing authority” has the same meaning as in Part I of the Local Government Finance Act 1992;]

• “child” means a person under the age of 16;

• [F777 [F778 “couple” means—

  (a)

  a man and woman who are married to each other and are members of the same household;

  (b)

  a man and woman who are not married to each other but are living together as husband and wife otherwise than in prescribed circumstances;

  (c)

  two people of the same sex who are civil partners of each other and are members of the same household; or

  (d)

  two people of the same sex who are not civil partners of each other but are living together as if they were civil partners otherwise than in prescribed circumstances;]]

• [F778 “couple” means—

  (a)

  two people who are married to, or civil partners of, each other and are members of the same household; or

  (b)

  two people who are not married to, or civil partners of, each other but are living together as a married couple otherwise than in prescribed circumstances;]

• F779 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• F779 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• “dwelling” means any residential accommodation, whether or not consisting of the whole or part of a building and whether or not comprising separate and self-contained premises;

• “family” means—

  (a)

  a [F780 couple];

  (b)

  a [F780 couple] and a member of the same household for whom one of them is or both are responsible and who is a child or a person of a prescribed description;

  (c)

  except in prescribed circumstances, a person who is not a member of a [F780 couple] and a member of the same household for whom that person is responsible and who is a child or a person of a prescribed description;

• [F781 “income-based jobseeker’s allowance” has the same meaning as in the Jobseekers Act 1995;]

• “industrial injuries scheme” means a scheme made under Schedule 8 to this Act or section 159 of the 1975 Act or under the Old Cases Act;

• F782 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• [F783 “local authority” in relation to Scotland means a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994;]

• F784 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• F779 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• F779 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• [F785 “pensionable age” has the meaning given by the rules in paragraph 1 of Schedule 4 to the Pensions Act 1995 (c. 26);]

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

• [F785 “the qualifying age for state pension credit” is (in accordance with section 1(2)(b) and (6) of the State Pension Credit Act 2002)—

  (a)

  in the case of a woman, pensionable age; or

  (b)

  in the case of a man, the age which is pensionable age in the case of a woman born on the same day as the man;]

• [F785 “state pension credit” means state pension credit under the State Pension Credit Act 2002;]

• F784 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• “war pension scheme” means a scheme under which war pensions (as defined in section 25 of the M16 Social Security Act 1989) are provided;

• “week”, in relation to [F786 council tax benefit], means a period of 7 days beginning with a Monday.

[F787 (1A) [F788 For the purposes of this Part, two people of the same sex are to be regarded as living together as if they were civil partners if, but only if, they would be regarded as living together as husband and wife were they instead two people of the opposite sex.]]

(2) Regulations may make provision for the purposes of this Part of this Act—

(a) as to circumstances in which a person is to be treated as being or not being in Great Britain;

(b) continuing a person’s entitlement to benefit during periods of temporary absence from Great Britain;

(c) as to what is or is not to be treated as remunerative work or as employment;

[F789 (d) as to circumstances in which a person is or is not to be treated as engaged or normally engaged in remunerative work;]

(e) as to what is or is not to be treated as relevant education;

(f) as to circumstances in which a person is or is not to be treated as receiving relevant education;

(g) specifying the descriptions of pension increases under war pension schemes or industrial injuries schemes that are analogous to the benefits mentioned in section 129(2)(b)(i) to (iii) above;

(h) as to circumstances in which a person is or is not to be treated as occupying a dwelling as his home;

(i) for treating any person who is liable to make payments in respect of a dwelling as if he were not so liable;

(j) for treating any person who is not liable to make payments in respect of a dwelling as if he were so liable;

(k) for treating as included in a dwelling any land used for the purposes of the dwelling;

(l) as to circumstances in which persons are to be treated as being or not being members of the same household;

(m) as to circumstances in which one person is to be treated as responsible or not responsible for another.]

Textual Amendments

F727 Ss. 123-137 repealed (1.4.2013 in relation to council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5)

F776 Words in s. 137(1) substituted (6.3.1992) by Local Government Finance Act 1992 (c. 14), s. 119(2), Sch. 9 para. 9(a) (with s. 118(1)(2)(4))

F777 Words in s. 137(1) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 46(3); S.I. 2005/3175, art. 2(1), Sch. 1

F778 Words in s. 137(1) substituted (E.W.) (13.3.2014) by The Marriage (Same Sex Couples) Act 2013 (Consequential and Contrary Provisions and Scotland) Order 2014 (S.I. 2014/560), art. 1(2), Sch. 1 para. 22(8)(a)

F779 Words in s. 137(1) repealed (6.3.1992) by Local Government Finance Act 1992 (c. 14), s. 119(2), Sch. 9 para. 9(b), Sch. 14 (with s. 118(1)(2)(4))

F780 Word in s. 137(1) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 46(2); S.I. 2005/3175, art. 2(1), Sch. 1

F781 Words in s. 137(1) inserted (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 35(2); S.I. 1996/2208, art. 2(b)

F782 Words in s. 137(1) repealed (S.) (1.4.1996) by Local Government etc. (Scotland) Act 1994 (c. 39), s. 184(2), Sch. 13 para. 174(5), Sch. 14; S.I. 1996/323, art. 4(1)(c)

F783 Words in s. 137(1) inserted (3.7.2007) by Welfare Reform Act 2007 (c. 5), s. 70(1), Sch. 5 para. 1(4)

F784 Words in s. 137(1) repealed (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 46(3), Sch. 30; S.I. 2005/3175, art. 2(1)(6), Sch. 1

F785 Words in s. 137(1) inserted (2.7.2002 for specified purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act 2002 (c. 16), s. 22(3), Sch. 2 para. 4(2); S.I. 2003/1766, art. 2(a)

F786 Words in s. 137(1) repealed (6.3.1992) by Local Government Finance Act 1992 (c. 14), s. 119(2), Sch. 9 para. 9(d) (with s. 118(1)(2)(4))

F787 S. 137(1A) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 46(5); S.I. 2005/3175, art. 2(1), Sch. 1

F788 S. 137(1A) omitted (E.W.) (13.3.2014) by virtue of The Marriage (Same Sex Couples) Act 2013 (Consequential and Contrary Provisions and Scotland) Order 2014 (S.I. 2014/560), art. 1(2), Sch. 1 para. 22(8)(b)

F789 S. 137(2)(d) substituted (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 35(3); S.I. 1996/2208, art. 2(b)

Marginal Citations

M16 1989 c. 24.

Part VIII E+W+S The Social Fund

138 Payments out of the social fund. E+W+S

[F790 (1) There may be made out of the social fund, in accordance with this Part of this Act—

(a) payments of prescribed amounts, whether in respect of prescribed items or otherwise, to meet, in prescribed circumstances, maternity expenses and funeral expenses; [F791 and]

[F792 (b) payments by way of community care grant, crisis loan or budgeting loan [F793 to meet—

(i) other needs, and

(ii) in the case of payments by way of budgeting loan, those needs for which provision is made by paragraph (a),]

in accordance with directions given or guidance issued by the Secretary of State.]]

(2) Payments may also be made out of that fund, in accordance with this Part of this Act, of a prescribed amount or a number of prescribed amounts to prescribed descriptions of persons, in prescribed circumstances to meet expenses for heating which appear to the Secretary of State to have been or to be likely to be incurred in cold weather.

[F794 (3) The power to make a payment out of the social fund such as is mentioned in subsection (1)(b) above may be exercised by making a payment to a third party with a view to the third party providing, or arranging for the provision of, goods or services for the applicant.]

(4) In this section “prescribed” means specified in or determined in accordance with regulations.

[F795 [F796 (5) In this Part—

• “budgeting loan” means a loan awarded in circumstances specified in directions issued by the Secretary of State for the purpose of defraying an intermittent expense;

• “community care grant” means a grant awarded in circumstances so specified for the purpose of meeting a need for community care;

• “crisis loan” means a loan awarded in circumstances so specified for the purpose of meeting an immediate short term need;

and any reference in this subsection to meeting a need or defraying an expense includes a reference to helping to meet the need or to defray the expense.]]

Textual Amendments

F790 S. 138(1) substituted (5.4.1999) by Social Security Act 1998 (c. 14), ss. 70(1), 87(2); S.I. 1999/1055, art. 2(a) (with art. 3)

F791 Word in s. 138(1) repealed (1.4.2013) (with savings relating to budgeting loans and relating to community care grants and crisis loans applied for before 1.4.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 8; S.I. 2012/3090, art. 2(1)(d) (with art. 3)

F792 S. 138(1)(b) repealed (1.4.2013) (with savings relating to budgeting loans and relating to community care grants and crisis loans applied for before 1.4.2013) by Welfare Reform Act 2012 (c. 5), ss. 70(1), 150(3); S.I. 2012/3090, art. 2(1)(a) (with art. 3)

F793 Words in s. 138(1)(b) substituted (8.5.2012) by Welfare Reform Act 2012 (c. 5), ss. 71, 150(2)(c)

F794 S. 138(3) repealed (1.4.2013) (with savings relating to budgeting loans and relating to community care grants and crisis loans applied for before 1.4.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 8; S.I. 2012/3090, art. 2(1)(d) (with art. 3)

F795 S. 138(5) inserted (5.4.1999) by Social Security Act 1998 (c. 14), ss. 70(2), 87(2); S.I. 1999/1055, art. 2(a) (with art. 3)

F796 S. 138(5) repealed (1.4.2013) (with savings relating to budgeting loans and relating to community care grants and crisis loans applied for before 1.4.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 8; S.I. 2012/3090, art. 2(1)(d) (with art. 3)

[F797 139 Awards by social fund officers. E+W+S

[F798 (1) Whether a payment mentioned in section 138(1)(b) above is to be awarded, and how much it is to be, shall be determined by an appropriate officer, that is to say, an officer of the Secretary of State who, acting under his authority, is exercising functions of the Secretary of State in relation to payments so mentioned.]

(2) [F799 An appropriate officer] may determine that an award shall be payable in specified instalments at specified times.

F800 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) An award [F801 of a crisis loan or a budgeting loan] shall be repayable upon such terms and conditions as before the award is paid the Secretary of State notifies to the person by or on behalf of whom the application for it was made.

(5) Payment of an award shall be made to the applicant unless [F802 the appropriate officer] determines otherwise.]

Textual Amendments

F797 S. 139 repealed (1.4.2013) (with savings relating to budgeting loans and relating to community care grants and crisis loans applied for before 1.4.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 8; S.I. 2012/3090, art. 2(1)(d) (with art. 3)

F798 S. 139(1) substituted (29.11.1999 subject to specified exceptions) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 72(1); S.I. 1999/3178, art. 2(1)(a)(2), Sch. 1 (with Schs. 21-23)

F799 Words in s. 139(2) substituted (29.11.1999 subject to specified exceptions) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 72(2); S.I. 1999/3178, art. 2(1)(a)(2), Sch. 1 (with Schs. 21-23)

F800 S. 139(3) repealed (5.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 72(3), Sch. 8; S.I. 1999/1055, art. 2(b)(c) (with art. 3)

F801 Words in s. 139(4) substituted (5.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 72(4); S.I. 1999/1055, art. 2(b) (with art. 3)

F802 Words in s. 139(5) substituted (29.11.1999 subject to specified exceptions) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 72(5); S.I. 1999/3178, art. 2(1)(a)(2), Sch. 1 (with Schs. 21-23)

[F803 140 Principles of determination. E+W+S

(1) In determining whether to make an award [F804 of a community care grant or a crisis loan] to the applicant or the amount or value to be awarded [F805 an appropriate officer] shall have regard, subject to subsection (2) below, to all the circumstances of the case and, in particular—

(a) the nature, extent and urgency of the need;

(b) the existence of resources from which the need may be met;

(c) the possibility that some other person or body may wholly or partly meet it;

(d) where the payment is repayable, the likelihood of repayment and the time within which repayment is likely;

(e) any relevant allocation under section 168(1) to (4) of the Administration Act.

[F806 (1A) Subject to subsection (2) below, in determining whether to make an award of a budgeting loan to the applicant, or the amount or value to be awarded, an appropriate officer shall have regard to—

(a) such of the applicant’s personal circumstances as are of a description specified in directions issued by the Secretary of State; and

(b) the criteria specified in paragraphs [F807 (b), (d) and (e)] of subsection (1) above;

F808 ....]

(2) [F809 An appropriate officer] shall determine any question in accordance with any general directions issued by the Secretary of State and in determining any question shall take account of any general guidance issued by him.

[F810 (3) Without prejudice to the generality of subsection (2), the Secretary of State may issue directions under that subsection for the purpose of securing that allocations under section 168 of the Administration Act are not exceeded.]

(4) Without prejudice to the generality of subsection (2) above, the power to issue general directions conferred on the Secretary of State by that subsection includes power to direct—

(a) that in circumstances specified in the direction [F811 an appropriate officer] shall not determine an application and, without prejudice to the generality of this paragraph, that [F811 an appropriate officer] shall not determine an application which is made before the end of a specified period after the making of an application by the same person for a payment such as is mentioned in section 138(1)(b) above to meet the same need and without there having been any relevant change of circumstances since the previous application;

[F812 (aa) that in circumstances specified in the direction an application for an award of a community care grant may be treated as an application for an award of a crisis loan, and vice versa;]

(b) that for a category of need specified in the direction [F811 an appropriate officer] shall not award less than an amount specified in the direction;

(c) that for a category of need specified in the direction [F811 an appropriate officer] shall not award more than an amount so specified;

(d) that payments to meet a category of need specified in the direction shall in all cases or in no case be made by instalments;

[F813 (da) that the amount or value of a budgeting loan is not to exceed a sum specified or determined as specified in the direction;]

F814 (e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(f) that a payment such as is mentioned in section 138(1)(b) above shall only be awarded to a person if either—

(i) he is in receipt of a benefit which is specified in the direction and the circumstances are such as are so specified; or

(ii) in a case where the conditions specified in sub-paragraph (i) above are not satisfied, the circumstances are such as are specified in the direction,

and the power to issue general guidance conferred on him by that subsection includes power to give [F815 appropriate officers] guidance as to any matter to which directions under that subsection may relate.

[F816 (4ZA) A direction under subsection (4)(da) may require the sum to be determined by applying, or by a method that includes applying, a multiplier specified in the direction in circumstances specified in the direction to the most recent relevant sum published by the Secretary of State.

(4ZB) A relevant sum is a sum determined from time to time by reference to so much of any relevant allocation under section 168(1) to (4) of the Administration Act as is available for making payments.]

(5) In determining a question [F817 an appropriate officer] shall take account (subject to any directions or guidance issued by the Secretary of State under this section) of any guidance issued by [F818 the appropriate officer nominated for his area under section 36 of the Social Security Act 1998].]

Textual Amendments

F803 S. 140 repealed (1.4.2013) (with savings relating to budgeting loans and relating to community care grants and crisis loans applied for before 1.4.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 8; S.I. 2012/3090, art. 2(1)(d) (with art. 3)

F804 Words in s. 140(1) inserted (5.4.1999) by Social Security Act 1998 (c. 14), ss. 71(1), 87(2); S.I. 1999/1055, art. 2(a) (with art. 3)

F805 Words in s. 140(1) substituted (29.11.1999 subject to specified exceptions) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 73(1); S.I. 1999/3178, art. 2(1)(a)(2), Sch. 1 (with Schs. 21-23)

F806 S. 140(1A) inserted (5.4.1999) by Social Security Act 1998 (c. 14), ss. 71(2), 87(2); S.I. 1999/1055, art. 2(a) (with art. 3)

F807 Words in s. 140(1A)(b) substituted (3.7.2007) by Welfare Reform Act 2007 (c. 5), ss. 54(a), 70(1)

F808 Words in s. 140(1A) repealed (3.7.2007) by Welfare Reform Act 2007 (c. 5), ss. 54(b), 70(1), Sch. 8

F809 Words in s. 140(2) substituted (29.11.1999 subject to specified exceptions) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 73(2); S.I. 1999/3178, art. 2(1)(a)(2), Sch. 1 (with Schs. 21-23)

F810 S. 140(3) substituted (3.7.2007) by Welfare Reform Act 2007 (c. 5), s. 70(1), Sch. 7 para. 2(3)

F811 Words in s. 140(4) substituted (29.11.1999 subject to specified exceptions) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 73(4)(a); S.I. 1999/3178, art. 2(1)(a)(2), Sch. 1 (with Schs. 21-23)

F812 S. 140(4)(aa) inserted (5.4.1999) by Social Security Act 1998 (c. 14), ss. 71(3), 87(2); S.I. 1999/1055, art. 2(a) (with art. 3)

F813 S. 140(4)(da) inserted (8.5.2012) by Welfare Reform Act 2012 (c. 5), ss. 72(2), 150(2)(c)

F814 S. 140(4)(e) repealed (5.4.1999) by Social Security Act 1998 (c. 14), ss. 71(3), 87(2), Sch. 8; S.I. 1999/1055, art. 2(a)(c) (with art. 3)

F815 Words in s. 140(4) substituted (29.11.1999 subject to specified exceptions) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 73(4)(b); S.I. 1999/3178, art. 2(1)(a)(2), Sch. 1 (with Schs. 21-23)

F816 S. 140(4ZA)(4ZB) inserted (8.5.2012) by Welfare Reform Act 2012 (c. 5), ss. 72(3), 150(2)(c)

F817 Words in s. 140(5) substituted (29.11.1999 subject to specified exceptions) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 73(5)(a); S.I. 1999/3178, art. 2(1)(a)(2), Sch. 1 (with Schs. 21-23)

F818 Words in s. 140(5) substituted (29.11.1999 subject to specified exceptions) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 73(5)(b); S.I. 1999/3178, art. 2(1)(a)(2), Sch. 1 (with Schs. 21-23)

[F819 Part 8A U.K. Health in pregnancy grant

Textual Amendments

F819 Pt. 8A inserted (21.7.2008 for specified purposes, 1.1.2009 in so far as not already in force) by Health and Social Care Act 2008 (c. 14), ss. 131, 170; S.I. 2008/3137, art. 2

140A Entitlement U.K.

(1) A woman who satisfies prescribed conditions in relation to a pregnancy of hers is entitled to payment of a lump sum (to be known as “health in pregnancy grant”).

[F820 (2) A woman is not entitled to health in pregnancy grant unless she has reached the 25th week of her pregnancy before 1st January 2011.]

(3) A woman is not entitled to health in pregnancy grant unless—

(a) she has received advice on matters relating to maternal health from a health professional;

(b) she is in Great Britain at the time she makes a claim for the grant in accordance with the Administration Act.

(4) Circumstances may be prescribed in which a woman is to be treated for the purposes of subsection (3)(b) as being, or as not being, in Great Britain.

(5) In this section—

• “health professional” has such meaning as may be prescribed,

• “prescribed” means prescribed by regulations, and

• “woman” means a female of any age.

(6) The power to make regulations under this section is exercisable by the Treasury.

Textual Amendments

F820 S. 140A(2) substituted (16.12.2010) by Savings Accounts and Health in Pregnancy Grant Act 2010 (c. 36), ss. 3(1), 4(3)

140B Amount U.K.

(1) Health in pregnancy grant is to be of an amount prescribed by regulations made by the Treasury.

(2) Different amounts may be prescribed in relation to different cases.]

Part IX E+W+S Child Benefit

141 Child benefit. E+W+S

A person who is responsible for one or more children [F821 or qualifying young persons] in any week shall be entitled, subject to the provisions of this Part of this Act, to a benefit (to be known as “child benefit") for that week in respect of the [F822 child or qualifying young person, or each of the children or qualifying young persons,] for whom he is responsible.

Textual Amendments

F821 Words in s. 141 inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), ss. 1(1)(a), 6(2)

F822 Words in s. 141 substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), ss. 1(1)(b), 6(2)

[F823 142 “Child” and “qualifying young person” E+W+S

(1) For the purposes of this Part of this Act a person is a child if he has not attained the age of 16.

(2) In this Part of this Act “qualifying young person” means a person, other than a child, who —

(a) has not attained such age (greater than 16) as is prescribed by regulations made by the Treasury, and

(b) satisfies conditions so prescribed.]

Textual Amendments

F823 S. 142 substituted (24.3.2005 for specified purposes, 10.4.2006 in so far as not already in force) by Child Benefit Act 2005 (c. 6), ss. 1(2), 6

143 Meaning of “person responsible for [F824 child or qualifying young person]". E+W+S

(1) For the purposes of this Part of this Act a person shall be treated as responsible for a child [F825 or qualifying young person] in any week if—

(a) he has the child [F825 or qualifying young person] living with him in that week; or

(b) he is contributing to the cost of providing for the child [F825 or qualifying young person] at a weekly rate which is not less than the weekly rate of child benefit payable in respect of the child [F825 or qualifying young person] for that week.

(2) Where a person has had a child [F826 or qualifying young person] living with him at some time before a particular week he shall be treated for the purposes of this section as having the child [F826 or qualifying young person] living with him in that week notwithstanding their absence from one another unless, in the 16 weeks preceding that week, they were absent from one another for more than 56 days not counting any day which is to be disregarded under subsection (3) below.

(3) Subject to subsection (4) below, a day of absence shall be disregarded for the purposes of subsection (2) above if it is due solely to the [F827 fact that the child or qualifying young person is]—

(a) receiving [F828 education or training of a description prescribed by regulations made by the Treasury];

(b) undergoing medical or other treatment as an in-patient in a hospital or similar institution; or

(c) F829 ... in such circumstances as may be prescribed, in residential accommodation pursuant to arrangements made under—

[F830 (i) paragraph 2 of Schedule 20 to the National Health Service Act 2006 or paragraph 2 of Schedule 15 to the National Health Service (Wales) Act 2006;]

(ii) the M17 Children Act 1989;

[F831 (iii) the Social Work (Scotland) Act 1968;

(iv) the National Health Service (Scotland) Act 1978;

(v) the Education (Scotland) Act 1980;

(vi) the Mental Health (Scotland) Act 1984;]

[F832 (vii) the Children (Scotland) Act 1995; or

(viii) the Children’s Hearings (Scotland) Act 2011.]

(4) The number of days that may be disregarded by virtue of subsection (3)(b) or (c) above in the case of any child [F833 or qualifying young person] shall not exceed such number as may be prescribed unless the person claiming to be responsible for the child [F833 or qualifying young person] regularly incurs expenditure in respect [F834 of him].

(5) Regulations may prescribe the circumstances in which a person is or is not to be treated—

(a) as contributing to the cost of providing for a child [F835 or qualifying young person] as required by subsection (1)(b) above; or

(b) as regularly incurring expenditure in respect of a child [F835 or qualifying young person] as required by subsection (4) above;

and such regulations may in particular make provision whereby a contribution made or expenditure incurred by two or more persons is to be treated as made or incurred by one of them or whereby a contribution made or expenditure incurred by one of two spouses [F836 or civil partners] residing together is to be treated as made or incurred by the other.

Textual Amendments

F824 Words in s. 143 heading substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 9(7)

F825 Words in s. 143(1) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 9(2)

F826 Words in s. 143(2) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 9(3)

F827 Words in s. 143(3) substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 9(4)(a)

F828 Words in s. 143(3)(a) substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 9(4)(b)

F829 Word in s. 143(3)(c) repealed (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 9(4)(c), Sch. 2 Pt. 1

F830 S. 143(3)(c)(i) substituted (1.3.2007) by National Health Service (Consequential Provisions) Act 2006 (c. 43), s. 8(2), Sch. 1 para. 146 (with Sch. 3 Pt. 1)

F831 S. 143(3)(c)(iii)-(vii) substituted for s. 143(3)(c)(iii) and word (9.10.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 72, 86(1)(c)(2); S.I. 2000/2666, art. 2(2)

F832 S. 143(3)(c)(vii)(viii) substituted for s. 143(3)(c)(vii) (24.6.2013) by The Children’s Hearings (Scotland) Act 2011 (Consequential and Transitional Provisions and Savings) Order 2013 (S.I. 2013/1465), art. 1(2), Sch. 1 para. 4(2)

F833 Words in s. 143(4) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 9(5)(a)

F834 Words in s. 143(4) substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 9(5)(b)

F835 Words in s. 143(5) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 9(6)

F836 Words in s. 143(5) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 47; S.I. 2005/3175, art. 2(1), Sch. 1

Marginal Citations

M17 1989 c. 41.

144 Exclusions and priority. E+W+S

F837 (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) Schedule 9 to this Act shall have effect for excluding entitlement to child benefit F838 ....

(3) Where, apart from this subsection, two or more persons would be entitled to child benefit in respect of the same child [F839 or qualifying young person] for the same week, one of them only shall be entitled; and the question which of them is entitled shall be determined in accordance with Schedule 10 to this Act.

Textual Amendments

F837 S. 144(1) repealed (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 10(2), Sch. 2 Pt. 1

F838 Words in s. 144(2) repealed (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 10(3), Sch. 2 Pt. 1

F839 Words in s. 144(3) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 10(4)

145 Rate of child benefit. E+W+S

(1) Child benefit shall be payable at such weekly rate as may be prescribed.

(2) Different rates may be prescribed in relation to different cases, whether by reference to the age of the child [F840 or qualifying young person] in respect of whom the benefit is payable or otherwise.

(3) The power to prescribe different rates under subsection (2) above shall be exercised so as to bring different rates into force on such day as the Secretary of State may by order specify.

(4) No rate prescribed in place of a rate previously in force shall be lower than the rate that it replaces.

F841 (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) An order under subsection (3) above may be varied or revoked at any time before the date specified thereby.

(7) An order under that subsection shall be laid before Parliament after being made.

Textual Amendments

F840 Words in s. 145(2) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 11

F841 S. 145(5) repealed (1.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/392, art. 2

Modifications etc. (not altering text)

C112 S. 145(4) excluded (21.5.1998) by Social Security Act 1998 (c. 14), ss. 72(1), 87(2)(a)

[F842 145A Entitlement after death of child [F843 or qualifying young person] E+W+S

(1) If a child [F844 or qualifying young person] dies and a person is entitled to child benefit in respect of him for the week in which his death occurs, that person shall be entitled to child benefit in respect of the child [F845 or qualifying young person] for a prescribed period following that week.

(2) If the person entitled to child benefit under subsection (1) dies before the end of that prescribed period and, at the time of his death, was—

(a) a member of a married couple [F846 or civil partnership] and living with the person to whom he was married [F846 or who was his civil partner], or

(b) a member of an unmarried couple [F847 or a cohabiting same-sex couple],

that other member of the [F848 couple or partnership] shall be entitled to child benefit for the period for which the dead person would have been entitled to child benefit under subsection (1) above but for his death.

(3) If a child dies before the end of the week in which he is born, subsections (1) and (2) apply in his case as if references to the person entitled to child benefit in respect of a child for the week in which his death occurs were to the person who would have been so entitled if the child had been alive at the beginning of that week (and if any conditions which were satisfied, and any facts which existed, at the time of his death were satisfied or existed then).

(4) Where a person is entitled to child benefit in respect of a child [F849 or qualifying young person] under this section, section 77 applies with the omission of subsections (4) to (6).

(5) In this section—

• [F850 “civil partnership” means two people of the same sex who are civil partners of each other and are neither—

  (a)

  separated under a court order, nor

  (b)

  separated in circumstances in which the separation is likely to be permanent];

• [F850 “cohabiting same-sex couple” means two people of the same sex who are not civil partners of each other but are living together as if they were civil partners];

• “married couple” means a man and a woman who are married to each other and are neither—

  (a)

  separated under a court order, nor

  (b)

  separated in circumstances in which the separation is likely to be permanent, and

• “unmarried couple” means a man and a woman who are not a married couple but are living together as husband and wife.

[F851 (6) For the purposes of this section, two people of the same sex are to be regarded as living together as if they were civil partners if, but only if, they would be regarded as living together as husband and wife were they instead two people of the opposite sex.]]

Textual Amendments

F842 S. 145A inserted (26.2.2003 for specified purposes, 1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by Tax Credits Act 2002 (c. 21), ss. 55(1)(a)(2), 61; S.I. 2003/392, art. 2

F843 Words in s. 145A heading inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 12(4)

F844 Words in s. 145A(1) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 12(2)(a)

F845 Words in s. 145A(1) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 12(2)(b)

F846 Words in s. 145A(2)(a) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 48(2)(a); S.I. 2005/3175, art. 2(1), Sch. 1

F847 Words in s. 145A(2)(b) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 48(2)(b); S.I. 2005/3175, art. 2(1), Sch. 1

F848 Words in s. 145A(2) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 48(2)(c); S.I. 2005/3175, art. 2(1), Sch. 1

F849 Words in s. 145A(4) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 12(3)

F850 Words in s. 145A(5) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 48(3); S.I. 2005/3175, art. 2(1), Sch. 1

F851 S. 145A(6) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 48(4); S.I. 2005/3175, art. 2(1), Sch. 1

[F852 146 Presence in Great Britain E+W+S

(1) No child benefit shall be payable in respect of a child [F853 or qualifying young person] for a week unless he is in Great Britain in that week.

(2) No person shall be entitled to child benefit for a week unless he is in Great Britain in that week.

(3) Circumstances may be prescribed in which [F854 any] person is to be treated for the purposes of [F855 subsection (1) or (2) above] as being, or as not being, in Great Britain.]

Textual Amendments

F852 S. 146 substituted (26.2.2003 for specified purposes, 1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by Tax Credits Act 2002 (c. 21), ss. 56(1), 61; S.I. 2003/392, art. 2 (with art. 3)

F853 Words in s. 146(1) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 13(2)

F854 Word in s. 146(3) substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 13(3)(a)

F855 Words in s. 146(3) substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 13(3)(b)

F856 146A  Persons subject to immigration control E+W+S

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F856 S. 146A repealed (3.4.2000) by Immigration and Asylum Act 1999 (c. 33), s. 170(4), Sch. 14 para. 92, Sch. 16; S.I. 2000/464, art. 2, Sch.

147 Interpretation of Part IX and supplementary provisions. E+W+S

(1) In this Part of this Act—

• “prescribed” means prescribed by regulations;

• F857 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• “voluntary organisation” means a body, other than a public or local authority, the activities of which are carried on otherwise than for profit; and

• “week” means a period of 7 days beginning with a Monday.

(2) Subject to any provision made by regulations, references in this Part of this Act to any condition being satisfied or any facts existing in a week shall be construed as references to the condition being satisfied or the facts existing at the beginning of that week.

(3) References in this Part of this Act to a parent, father or mother of a child [F858 or qualifying young person] shall be construed as including references to a step-parent, step-father or step-mother.

(4) Regulations may prescribe the circumstances in which persons are or are not to be treated for the purposes of this Part of this Act as residing together.

(5) Regulations may make provision as to the circumstances in which [F859 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 for the purposes of this Part of this Act as having, or not having, the same consequences as any other marriage.]

(6) Nothing in this Part of this Act shall be construed as conferring a right to child benefit on any body corporate; but regulations may confer such a right on voluntary organisations and for that purpose may make such modifications as the Secretary of State thinks fit—

(a) of any provision of this Part of this Act; or

(b) of any provision of the Administration Act relating to child benefit.

Textual Amendments

F857 Words in s. 147(1) repealed (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 14(2), Sch. 2 Pt. 1

F858 Words in s. 147(3) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 14(3)

F859 Words in s. 147(5) substituted (8.1.1996) by Private International Law (Miscellaneous Provisions) Act 1995 (c. 42), s. 16(2), Sch. para. 4(3) (with s. 8(3))

Part X E+W+S Christmas bonus for pensioners

148 Entitlement of pensioners to Christmas bonus. E+W+S

(1) Any person who in any year—

(a) is present or ordinarily resident in the United Kingdom or any other member State at any time during the relevant week; and

(b) is entitled to a payment of a qualifying benefit in respect of a period which includes a day in that week or is to be treated as entitled to a payment of a qualifying benefit in respect of such a period,

shall, subject to the following provisions of this Part of this Act and to section 1 of the Administration Act, be entitled to payment under this subsection in respect of that year.

(2) Subject to the following provisions of this Part of this Act, any person who is a member of a couple and is entitled to a payment under subsection (1) above in respect of a year shall also be entitled to payment under this subsection in respect of that year if—

(a) both members have attained pensionable age not later than the end of the relevant week; and

(b) the other member satisfies the condition mentioned in subsection (1)(a) above; and

(c) either—

(i) he is entitled or treated as entitled, in respect of the other member, to an increase in the payment of the qualifying benefit; or

(ii) the only qualifying benefit to which he is entitled is [F860 state pension credit].

[F861 (2ZA) In a case where a person is entitled to a payment of armed forces independence payment, the reference in subsection (1) to section 1 of the Administration Act is to be read as a reference to article 43 of the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011 (S.I. 2011/517).]

[F862 (2A) In a case falling within paragraph (c)(ii) of subsection (2) above, paragraph (a) of that subsection has effect with the substitution of “qualifying age for state pension credit” for “pensionable age”.]

(3) A payment under subsection (1) or (2) above—

(a) is to be made by the Secretary of State; and

(b) is to be of £10 or such larger sum as the Secretary of State may by order specify.

F863 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) Only one sum shall be payable in respect of any person.

Textual Amendments

F860 Words in s. 148(2)(c)(ii) substituted (2.7.2002 for specified purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act 2002 (c. 16), s. 22(3), Sch. 2 para. 5(2); S.I. 2003/1766, art. 2(a)

F861 S. 148(2ZA) inserted (8.4.2013) by The Armed Forces and Reserve Forces (Compensation Scheme) (Consequential Provisions: Primary Legislation) Order 2013 (S.I. 2013/796), arts. 1, 3(3)

F862 S. 148(2A) inserted (2.7.2002 for specified purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act 2002 (c. 16), s. 22(3), Sch. 2 para. 5(3); S.I. 2003/1766, art. 2(a)

F863 S. 148(4) repealed (2.7.2002 for specified purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act 2002 (c. 16), s. 22(3), Sch. 2 para. 5(4), Sch. 3; S.I. 2003/1766, art. 2(a)

Modifications etc. (not altering text)

C113 S. 148 modified (29.11.1999 for specified purposes) by Social Security Act 1998 (c. 14), ss. 33(1), 87(2); S.I. 1999/3178, art. 2(1)(a)(2), Sch. 1 (with Schs. 21-23)

149 Provisions supplementary to section 148. E+W+S

(1) For the purposes of section 148 above the Channel Islands, the Isle of Man and Gibraltar shall be treated as though they were part of the United Kingdom.

(2) A person shall be treated for the purposes of section 148(1)(b) above as entitled to a payment of a qualifying benefit if he would be so entitled—

(a) in the case of a qualifying benefit [F864 other than state pension credit], but for the fact that he or, if he is a member of a couple, the other member is entitled to receive some other payment out of public funds;

(b) in the case of [F865 state pension credit], but for the fact that his income or, if he is a member of a couple, the income of the other member was exceptionally of an amount which resulted in his having ceased to be entitled to [F865 state pension credit].

(3) A person shall be treated for the purposes of section 148(2)(c)(i) above as entitled in respect of the other member of the couple to an increase in a payment of a qualifying benefit if he would be so entitled—

(a) but for the fact that he or the other member is entitled to receive some other payment out of public funds;

(b) but for the operation of any provision of F866 ... paragraph 6(4) of Schedule 7 to this Act or any regulations made under paragraph 6(3) of that Schedule whereby entitlement to benefit is affected by the amount of a person’s earnings in a given period.

(4) For the purposes of section 148 above a person shall be taken not to be entitled to a payment of a war disablement pension unless not later than the end of the relevant week he has attained the age of [F867 65].

(5) A sum payable under section 148 above shall not be treated as benefit for the purposes of any enactment or instrument under which entitlement to the relevant qualifying benefit arises or is to be treated as arising.

(6) A payment and the right to receive a payment—

(a) under section 148 above or any enactment corresponding to it in Northern Ireland; or

(b) under regulations relating to widows which are made by the Secretary of State under any enactment relating to police and which contain a statement that the regulations provide for payments corresponding to payments under that section,

shall be disregarded for all purposes of income tax and for the purposes of any enactment or instrument under which regard is had to a person’s means.

Textual Amendments

F864 Words in s. 149(2)(a) substituted (2.7.2002 for specified purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act 2002 (c. 16), s. 22(3), Sch. 2 para. 6(2)(a); S.I. 2003/1766, art. 2(a)

F865 Words in s. 149(2)(b) substituted (2.7.2002 for specified purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act 2002 (c. 16), s. 22(3), Sch. 2 para. 6(2)(b); S.I. 2003/1766, art. 2(a)

F866 Words in s. 149(3)(b) repealed (6.4.2010 with savings until 6.4.2020) by Pensions Act 2007 (c. 22), ss. 4(4), 27(4)(b), Sch. 1 para. 17, Sch. 7 Pt. 2 (with s. 4(5)-(8))

F867 Figure in s. 149(4) substituted (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 8

150 Interpretation of Part X. E+W+S

(1) In this Part of this Act “qualifying benefit” means—

(a) a retirement pension;

[F868 (b) long-term incapacity benefit;]

[F869 (ba) a qualifying employment and support allowance;]

[F870 (bb) personal independence payment;]

[F871 (bc) armed forces independence payment;]

(c) a widowed mother’s allowance[F872 , widowed parent’s allowance] or widow’s pension;

F873 (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e) [F874 a carer’s allowance];

(f) industrial death benefit;

(g) an attendance allowance;

(h) an unemployability supplement or allowance;

(i) a war disablement pension;

(j) a war widow’s pension;

(k) [F875 state pension credit];

[F876 (l) a mobility supplement].

(2) In this Part of this Act—

• [F877 “armed forces independence payment” means armed forces independence payment under the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011 (S.I. 2011/517);]

• “attendance allowance” means—

  (a)

  an attendance allowance;

  (b)

  a disability living allowance;

  (c)

  an increase of disablement pension under section 104 or 105 above;

  (d)

  a payment under regulations made in exercise of the powers in section 159(3)(b) of the 1975 Act or paragraph 7(2) of Schedule 8 to this Act;

  (e)

  an increase of allowance under Article 8 of the M18 Pneumoconiosis, Byssinosis and Miscellaneous Diseases Benefit Scheme 1983 (constant attendance allowance for certain persons to whom that Scheme applies) or under the corresponding provision of any Scheme which may replace that Scheme;

  (f)

  an allowance in respect of constant attendance on account of disablement for which a person is in receipt of war disablement pension, including an allowance in respect of exceptionally severe disablement;

• [F878 “mobility supplement” means a supplement awarded in respect of disablement which affects a person’s ability to walk and for which the person is in receipt of war disablement pension;]

• [F879 “pensionable age” has the meaning given by the rules in paragraph 1 of Schedule 4 to the Pensions Act 1995];

• [F880 “the qualifying age for state pension credit” is (in accordance with section 1(2)(b) and (6) of the State Pension Credit Act 2002)—

  (a)

  in the case of a woman, pensionable age; or

  (b)

  in the case of a man, the age which is pensionable age in the case of a woman born on the same day as the man;]

• [F881 “qualifying employment and support allowance” means [F882 a contributory allowance] under Part 1 of the Welfare Reform Act 2007 the calculation of the amount of which includes an addition in respect of the support component or the work-related activity component;]

• “retirement pension” includes graduated retirement benefit, F883 ...;

• [F880 “state pension credit” means state pension credit under the State Pension Credit Act 2002;]

• “unemployability supplement or allowance” means—

  (a)

  an unemployability supplement payable under Part I of Schedule 7 to this Act; or

  (b)

  any corresponding allowance payable—

  (i)

  by virtue of paragraph 6(4)(a) of Schedule 8 to this Act;

  (ii)

  by way of supplement to retired pay or pension exempt from income tax under [F884 section 641 of the Income Tax (Earnings and Pensions) Act 2003];

  (iii)

  under the M19 Personal Injuries (Emergency Provisions) Act 1939; F885 ...

  (iv)

  by way of supplement to retired pay or pension under the M20 Polish Resettlement Act 1947; [F886 or

  (v)

  F887 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ]

• “war disablement pension” means—

  (a)

  any retired pay, pension or allowance granted in respect of disablement under powers conferred by or under the M21 Air Force (Constitution) Act 1917, the M22 Personal Injuries (Emergency Provisions) Act 1939, the Pensions (Navy, Army, Air Force and Mercantile Marine) Act 1939, the Polish Resettlement Act 1947, or Part VII or section 151 of the M23 Reserve Forces Act 1980;

  (b)

  without prejudice to paragraph (a) of this definition, any retired pay or pension to which [F888 any of paragraphs (a) to (f) of section 641(1) of the Income Tax (Earnings and Pensions) Act 2003] applies;

• “war widow’s pension” means any widow’s [F889 or surviving civil partner's] pension or allowance granted in respect of a death due to service or war injury and payable by virtue of any enactment mentioned in paragraph (a) of the preceding definition or a pension or allowance for a widow [F890 or surviving civil partner] granted under any scheme mentioned in [F891 section 641(1)(e) or (f) of the Income Tax (Earnings and Pensions) Act 2003];

and each of the following expressions, namely “attendance allowance”, “unemployability supplement or allowance”, “war disablement pension” and “war widow’s pension”, includes any payment which the Secretary of State accepts as being analogous to it.

[F892 (3) In this Part of this Act, “couple” has the meaning given by section 137(1) above.]

(4) In this Part of this Act “the relevant week”, in relation to any year, means the week beginning with the first Monday in December or such other week as may be specified in an order made by the Secretary of State.

Textual Amendments

F868 S. 150(1)(b) substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 33; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

F869 S. 150(1)(ba) inserted (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 9(11)(a); S.I. 2008/787, art. 2(4)(f)

F870 S. 150(1)(bb) inserted (8.4.2013 for specified purposes, 10.6.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 9 para. 6; S.I. 2013/358, art. 7(1)(2)(k), Sch. 3; S.I. 2013/1250, art. 2

F871 S. 150(1)(bc) inserted (8.4.2013) by The Armed Forces and Reserve Forces (Compensation Scheme) (Consequential Provisions: Primary Legislation) Order 2013 (S.I. 2013/796), arts. 1, 3(4)(a)

F872 Words in s. 150(1)(c) inserted (24.4.2000 for specified purposes, 9.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 12; S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I

F873 S. 150(1)(d) repealed (with savings for those entitled to severe disablement allowance for days immediately before 6.4.2001) (3.11.2000 for specified purposes, 6.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 13 Pt. IV; S.I. 2000/2958, art. 2(3)(g)(4)(5) (with art. 4)

F874 Words in s. 150(1)(e) substituted (1.9.2002 for specified purposes, 1.4.2003 in so far as not already in force) by The Regulatory Reform (Carers Allowance) Order 2002 (S.I. 2002/1457), arts. 1(1)(b), 2(2), Sch. para. 2(e)

F875 Words in s. 150(1)(k) substituted (2.7.2002 for specified purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act 2002 (c. 16), s. 22(3), Sch. 2 para. 7(2); S.I. 2003/1766, art. 2(a)

F876 S. 150(1)(l) inserted (19.7.1995) by Pensions Act 1995 (c. 26), ss. 132(2), 180(2)(a) (with Sch. 4)

F877 Words in s. 150(2) inserted (8.4.2013) by The Armed Forces and Reserve Forces (Compensation Scheme) (Consequential Provisions: Primary Legislation) Order 2013 (S.I. 2013/796), arts. 1, 3(4)(b)

F878 Words in s. 150(2) inserted (19.7.1995) by Pensions Act 1995 (c. 26), ss. 132(3)(a), 180(2)(a) (with Sch. 4)

F879 Words in s. 150(2) substituted (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 13(b)

F880 Words in s. 150(2) inserted (2.7.2002 for specified purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act 2002 (c. 16), s. 22(3), Sch. 2 para. 7(3); S.I. 2003/1766, art. 2(a)

F881 Words in s. 150(2) inserted (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 9(11)(b); S.I. 2008/787, art. 2(4)(f)

F882 Words in s. 150(2) substituted (12.11.2009) by Welfare Reform Act 2009 (c. 24), ss. 37(3), 61(1)

F883 Words in s. 150(2) omitted (19.7.1995) by virtue of Pensions Act 1995 (c. 26), ss. 132(3)(b), 180(2)(a) (with Sch. 4)

F884 Words in s. 150(2) substituted (6.4.2003 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. 180(2)(a) (with Sch. 7)

F885 Word in s. 150(2) omitted (19.7.1995) by virtue of Pensions Act 1995 (c. 26), ss. 132(3)(c), 180(2)(a) (with Sch. 4)

F886 Words in s. 150(2) inserted (19.7.1995) by Pensions Act 1995 (c. 26), ss. 132(3)(c), 180(2)(a) (with Sch. 4)

F887 Words in s. 150(2) repealed (6.4.2003 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. 180(2)(b), Sch. 8 Pt. 1 (with Sch. 7)

F888 Words in s. 150(2) substituted (6.4.2003 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. 180(3) (with Sch. 7)

F889 Words in s. 150(2) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 49(2)(a); S.I. 2005/3175, art. 2(1), Sch. 1

F890 Words in s. 150(2) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 49(2)(b); S.I. 2005/3175, art. 2(1), Sch. 1

F891 Words in s. 150(2) substituted (6.4.2003 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. 180(4) (with Sch. 7)

F892 S. 150(3) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 49(3); S.I. 2005/3175, art. 2(1), Sch. 1

Marginal Citations

M18 S.I.1983/136.

M19 1939 c. 82.

M20 1947 c. 19.

M21 1917 c. 51.

M22 1939 c. 83.

M23 1980 c. 9.

Part XI E+W+S Statutory Sick Pay

Employer’s liability E+W+S

151 Employer’s liability. E+W+S

(1) Where an employee has a day of incapacity for work in relation to his contract of service with an employer, that employer shall, if the conditions set out in sections 152 to 154 below are satisfied, be liable to make him, in accordance with the following provisions of this Part of this Act, a payment (to be known as “statutory sick pay”) in respect of that day.

(2) Any agreement shall be void to the extent that it purports—

(a) to exclude, limit or otherwise modify any provision of this Part of this Act, or

(b) to require an employee to contribute (whether directly or indirectly) towards any costs incurred by his employer under this Part of this Act.

(3) For the avoidance of doubt, any agreement between an employer and an employee authorising any deductions from statutory sick pay which the employer is liable to pay to the employee in respect of any period shall not be void by virtue of subsection (2)(a) above if the employer—

(a) is authorised by that or another agreement to make the same deductions from any contractual remuneration which he is liable to pay in respect of the same period, or

(b) would be so authorised if he were liable to pay contractual remuneration in respect of that period.

(4) For the purposes of this Part of this Act [F893 a day of incapacity for work in relation to a contract of service means a day on which] the employee concerned is, or is deemed in accordance with regulations to be, incapable by reason of some specific disease or bodily or mental disablement of doing work which he can reasonably be expected to do under that contract.

(5) In any case where an employee has more than one contract of service with the same employer the provisions of this Part of this Act shall, except in such cases as may be prescribed and subject to the following provisions of this Part of this Act, have effect as if the employer were a different employer in relation to each contract of service.

(6) Circumstances may be prescribed in which, notwithstanding the provisions of subsections (1) to (5) above, the liability to make payments of statutory sick pay is to be a liability of the [F894 Commissioners of Inland Revenue].

[F895 (7) Regulations under subsection (6) above must be made with the concurrence of the Commissioners of Inland Revenue.]

Textual Amendments

F893 Words in s. 151(4) substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 34; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

F894 Words in s. 151(6) substituted (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. 9; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F895 S. 151(7) 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. 9; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

The qualifying conditions E+W+S

152 Period of incapacity for work. E+W+S

(1) The first condition is that the day in question forms part of a period of incapacity for work.

(2) In this Part of this Act “period of incapacity for work” means any period of four or more consecutive days, each of which is a day of incapacity for work in relation to the contract of service in question.

(3) Any two periods of incapacity for work which are separated by a period of not more than 8 weeks shall be treated as a single period of incapacity for work.

(4) The Secretary of State may by regulations direct that a larger number of weeks specified in the regulations shall be substituted for the number of weeks for the time being specified in subsection (3) above.

(5) No day of the week shall be disregarded in calculating any period of consecutive days for the purposes of this section.

(6) A day may be a day of incapacity for work in relation to a contract of service, and so form part of a period of incapacity for work, notwithstanding that—

(a) it falls before the making of the contract or after the contract expires or is brought to an end; or

(b) it is not a day on which the employee concerned would be required by that contract to be available for work.

153 Period of entitlement. E+W+S

(1) The second condition is that the day in question falls within a period which is, as between the employee and his employer, a period of entitlement.

(2) For the purposes of this Part of this Act a period of entitlement, as between an employee and his employer, is a period beginning with the commencement of a period of incapacity for work and ending with whichever of the following first occurs—

(a) the termination of that period of incapacity for work;

(b) the day on which the employee reaches, as against the employer concerned, his maximum entitlement to statutory sick pay (determined in accordance with section 155 below);

(c) the day on which the employee’s contract of service with the employer concerned expires or is brought to an end;

(d) in the case of an employee who is, or has been, pregnant, the day immediately preceding the beginning of the disqualifying period.

(3) Schedule 11 to this Act has effect for the purpose of specifying circumstances in which a period of entitlement does not arise in relation to a particular period of incapacity for work.

(4) A period of entitlement as between an employee and an employer of his may also be, or form part of, a period of entitlement as between him and another employer of his.

(5) The Secretary of State may by regulations—

(a) specify circumstances in which, for the purpose of determining whether an employee’s maximum entitlement to statutory sick pay has been reached in a period of entitlement as between him and an employer of his, days falling within a previous period of entitlement as between the employee and any person who is or has in the past been an employer of his are to be counted; and

(b) direct that in prescribed circumstances an employer shall provide a person who is about to leave his employment, or who has been employed by him in the past, with a statement in the prescribed form containing such information as may be prescribed in relation to any entitlement of the employee to statutory sick pay.

(6) Regulations may provide, in relation to prescribed cases, for a period of entitlement to end otherwise than in accordance with subsection (2) above.

(7) In a case where the employee’s contract of service first takes effect on a day which falls within a period of incapacity for work, the period of entitlement begins with that day.

(8) In a case where the employee’s contract of service first takes effect between two periods of incapacity for work which by virtue of section 152(3) above are treated as one, the period of entitlement begins with the first day of the second of those periods.

(9) In any case where, otherwise than by virtue of section 6(1)(b) above, an employee’s earnings under a contract of service in respect of the day on which the contract takes effect do not attract a liability to pay secondary Class 1 contributions, subsections (7) and (8) above shall have effect as if for any reference to the contract first taking effect there were substituted a reference to the first day in respect of which the employee’s earnings attract such a liability.

(10) Regulations shall make provision as to an employer’s liability under this Part of this Act to pay statutory sick pay to an employee in any case where the employer’s contract of service with that employee has been brought to an end by the employer solely, or mainly, for the purpose of avoiding liability for statutory sick pay.

(11) Subsection (2)(d) above does not apply in relation to an employee who has been pregnant if her pregnancy terminated, before the beginning of the disqualifying period, otherwise than by confinement.

(12) In this section—

• “confinement” is to be construed in accordance with section 171(1) below;

• “disqualifying period” means—

  (a)

  in relation to a woman entitled to statutory maternity pay, the maternity pay period; and

  (b)

  in relation to a woman entitled to maternity allowance, the maternity allowance period;

• “maternity allowance period” has the meaning assigned to it by section 35(2) above, and

• “maternity pay period” has the meaning assigned to it by section 165(1) below.

154 Qualifying days. E+W+S

(1) The third condition is that the day in question is a qualifying day.

(2) The days which are for the purposes of this Part of this Act to be qualifying days as between an employee and an employer of his (that is to say, those days of the week on which he is required by his contract of service with that employer to be available for work or which are chosen to reflect the terms of that contract) shall be such day or days as may, subject to regulations, be agreed between the employee and his employer or, failing such agreement, determined in accordance with regulations.

(3) In any case where qualifying days are determined by agreement between an employee and his employer there shall, in each week (beginning with Sunday), be at least one qualifying day.

(4) A day which is a qualifying day as between an employee and an employer of his may also be a qualifying day as between him and another employer of his.

Limitations on entitlement, etc. E+W+S

155 Limitations on entitlement. E+W+S

(1) Statutory sick pay shall not be payable for the first three qualifying days in any period of entitlement.

(2) An employee shall not be entitled, as against any one employer, to an aggregate amount of statutory sick pay in respect of any one period of entitlement which exceeds his maximum entitlement.

(3) The maximum entitlement as against any one employer is reached on the day on which the amount to which the employee has become entitled by way of statutory sick pay during the period of entitlement in question first reaches or passes the entitlement limit.

(4) The entitlement limit is an amount equal to 28 times [F896 the weekly rate applicable in accordance with] section 157 below.

(5) Regulations may make provision for calculating the entitlement limit in any case where an employee’s entitlement to statutory sick pay is calculated by reference to different weekly rates in the same period of entitlement.

Textual Amendments

F896 Words in s. 155(4) substituted (6.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), ss. 8(4), 16(3); S.I. 1994/2926, art. 2(3), Sch. Pt. 3

Modifications etc. (not altering text)

C114 S. 155(3) excluded (11.4.2005) by The Guardians Allowance Up-rating Regulations 2005 (S.I. 2005/719), regs. 1(1), 2

156 Notification of incapacity for work. E+W+S

(1) Regulations shall prescribe the manner in which, and the time within which, notice of any day of incapacity for work is to be given by or on behalf of an employee to his employer.

(2) An employer who would, apart from this section, be liable to pay an amount of statutory sick pay to an employee in respect of a qualifying day (the “day in question”) shall be entitled to withhold payment of that amount if—

(a) the day in question is one in respect of which he has not been duly notified in accordance with regulations under subsection (1) above; or

(b) he has not been so notified in respect of any of the first three qualifying days in a period of entitlement (a “waiting day”) and the day in question is the first qualifying day in that period of entitlement in respect of which the employer is not entitled to withhold payment—

(i) by virtue of paragraph (a) above; or

(ii) in respect of an earlier waiting day by virtue of this paragraph.

(3) Where an employer withholds any amount of statutory sick pay under this section—

(a) the period of entitlement in question shall not be affected; and

(b) for the purposes of calculating his maximum entitlement in accordance with section 155 above the employee shall not be taken to have become entitled to the amount so withheld.

Rates of payment, etc. E+W+S

157 Rates of payment. E+W+S

(1) Statutory sick pay shall be payable by an employer at the weekly rate of [F897 £87.55].

(2) The Secretary of State may by order—

[F898 (a) amend subsection (1) above so as to substitute different provision as to the weekly rate or rates of statutory sick pay; and]

(b) make such consequential amendments as appear to him to be required of any provision contained in this Part of this Act.

(3) The amount of statutory sick pay payable by any one employer in respect of any day shall be the weekly rate applicable on that day divided by the number of days which are, in the week (beginning with Sunday) in which that day falls, qualifying days as between that employer and the employee concerned.

Textual Amendments

F897 Sum in s. 157(1) substituted (6.4.2014) by The Welfare Benefits Up-rating Order 2014 (S.I. 2014/147), arts. 1(2)(b), 3

F898 S. 157(2)(a) substituted (6.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), ss. 8(3), 16(3); S.I. 1994/2926, art. 2(3), Sch. Pt. 3

F899 158 Recovery by employers of amounts paid by way of statutory sick pay. E+W+S

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F899 Ss. 158, 159 repealed (with savings) (6.4.1995) by The Statutory Sick Pay Percentage Threshold Order 1995 (S.I. 1995/512), arts. 1(1), 5(a)

F899 159 Power to substitute provisions for s. 158(2). E+W+S

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F899 Ss. 158, 159 repealed (with savings) (6.4.1995) by The Statutory Sick Pay Percentage Threshold Order 1995 (S.I. 1995/512), arts. 1(1), 5(a)

[F900 159A Power to provide for recovery by employers of sums paid by way of statutory sick pay. E+W+S

(1) The Secretary of State may by order provide for the recovery by employers, in accordance with the order, of the amount (if any) by which their payments of, or liability incurred for, statutory sick pay in any period exceeds the specified percentage of the amount of their liability for contributions payments in respect of the corresponding period.

(2) An order under subsection (1) above may include provision—

(a) as to the periods by reference to which the calculation referred to above is to be made,

(b) for amounts which would otherwise be recoverable but which do not exceed the specified minimum for recovery not to be recoverable,

(c) for the rounding up or down of any fraction of a pound which would otherwise result from a calculation made in accordance with the order, and

(d) for any deduction from contributions payments made in accordance with the order to be disregarded for such purposes as may be specified,

and may repeal sections 158 and 159 above and make any amendments of other enactments which are consequential on the repeal of those sections.

(3) In this section—

• “contributions payments” means payments which a person is required by or under any enactment to make in discharge of any liability of his as an employer in respect of primary or secondary Class 1 contributions; and

• “specified” means specified in or determined in accordance with an order under subsection (1).

(4) The Secretary of State may by regulations make such transitional and consequential provision, and such savings, as he considers necessary or expedient for or in connection with the coming into force of any order under subsection (1) above.]

Textual Amendments

F900 S. 159A inserted (10.2.1994) by Statutory Sick Pay Act 1994 (c. 2), ss. 3(1), 5(2) (with s. 2(4))

Miscellaneous E+W+S

160 Relationship with benefits and other payments, etc. E+W+S

Schedule 12 to this Act has effect with respect to the relationship between statutory sick pay and certain benefits and payments.

161 Crown employment - Part XI. E+W+S

(1) Subject to subsection (2) below, the provisions of this Part of this Act apply in relation to persons employed by or under the Crown as they apply in relation to persons employed otherwise than by or under the Crown.

(2) The provisions of this Part of this Act do not apply in relation to persons serving as members of Her Majesty’s forces, in their capacity as such.

(3) For the purposes of this section Her Majesty’s forces shall be taken to consist of such establishments and organisations as may be prescribed [F901 by regulations made by the Secretary of State with the concurrence of the Treasury], being establishments and organisations in which persons serve under the control of the Defence Council.

Textual Amendments

F901 Words in s. 161(3) 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. 10; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

162 Special classes of persons. E+W+S

(1) The Secretary of State may [F902 with the concurrence of the Treasury] make regulations modifying this Part of this Act in such manner as he thinks proper in their application to any person who is, has been or is to be—

(a) employed on board any ship, vessel, hovercraft or aircraft;

(b) outside Great Britain at any prescribed time or in any prescribed circumstances; or

(c) in prescribed employment in connection with continental shelf operations, as defined in section 120(2) above.

(2) Regulations under subsection (1) above may in particular provide—

(a) for any provision of this Part of this Act to apply to any such person, notwithstanding that it would not otherwise apply;

(b) for any such provision not to apply to any such person, notwithstanding that it would otherwise apply;

(c) for excepting any such person from the application of any such provision where he neither is domiciled nor has a place of residence in any part of Great Britain;

(d) for the taking of evidence, for the purposes of the determination of any question arising under any such provision, in a country or territory outside Great Britain, by a British consular official or such other person as may be determined in accordance with the regulations.

Textual Amendments

F902 Words in s. 162(1) 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. 11; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

163 Interpretation of Part XI and supplementary provisions. E+W+S

(1) In this Part of this Act—

• “contract of service” (except in paragraph (a) of the definition below of “employee”) includes any arrangement providing for the terms of appointment of an employee;

• “employee” means a person who is—

  (a)

  gainfully employed in Great Britain either under a contract of service or in an office (including elective office) with [F903 general earnings (as defined by section 7 of the Income Tax (Earnings and Pensions) Act 2003)]; F904 ...

  (b)

  F904 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  but subject to regulations, which may provide for cases where any such person is not to be treated as an employee for the purposes of this Part of this Act and for cases where any person who would not otherwise be an employee for those purposes is to be treated as an employee for those purposes;

• [F905 “employer”, in relation to an employee and a contract of service of his, means a person who—

  (a)

  under section 6 above is liable to pay secondary Class 1 contributions in relation to any earnings of the employee under the contract, or

  (b)

  would be liable to pay such contributions but for—

  (i)

  the condition in section 6(1)(b), or

  (ii)

  the employee being under the age of 16;]

• “period of entitlement” has the meaning given by section 153 above;

• “period of incapacity for work” has the meaning given by section 152 above;

• F906 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• “prescribed” means prescribed by regulations;

• “qualifying day” has the meaning given by section 154 above;

• “week” means any period of 7 days.

(2) For the purposes of this Part of this Act an employee’s normal weekly earnings shall, subject to subsection (4) below, be taken to be the average weekly earnings which in the relevant period have been paid to him or paid for his benefit under his contract of service with the employer in question.

(3) For the purposes of subsection (2) above, the expressions “earnings” and “relevant period” shall have the meaning given to them by regulations.

(4) In such cases as may be prescribed an employee’s normal weekly earnings shall be calculated in accordance with regulations.

(5) Without prejudice to any other power to make regulations under this Part of this Act, regulations may specify cases in which, for the purposes of this Part of this Act or such of its provisions as may be prescribed—

(a) two or more employers are to be treated as one;

(b) two or more contracts of service in respect of which the same person is an employee are to be treated as one.

(6) Where, in consequence of the establishment of one or more National Health Service trusts under [F907 the National Health Service Act 2006, the National Health Service (Wales) Act 2006] or the M24 National Health Service (Scotland) Act 1978, a person’s contract of employment is treated by a scheme under [F908 any of those Acts] as divided so as to constitute two or more contracts, [F909 or where an order under [F910 paragraph 26(1) of Schedule 3 to the National Health Service Act 2006] provides that a person’s contract of employment is so divided,] regulations may make provision enabling him to elect for all of those contracts to be treated as one contract for the purposes of this Part of this Act or of such provisions of this Part of this Act as may be prescribed; and any such regulations may prescribe—

(a) the conditions that must be satisfied if a person is to be entitled to make such an election;

(b) the manner in which, and the time within which, such an election is to be made;

(c) the persons to whom, and the manner in which, notice of such an election is to be given;

(d) the information which a person who makes such an election is to provide, and the persons to whom, and the time within which, he is to provide it;

(e) the time for which such an election is to have effect;

(f) which one of the person’s employers under the two or more contracts is to be regarded for the purposes of statutory sick pay as his employer under the one contract;

and the powers conferred by this subsection are without prejudice to any other power to make regulations under this Part of this Act.

(7) Regulations may provide for periods of work which begin on one day and finish on the following day to be treated, for the purposes of this Part of this Act, as falling solely within one or other of those days.

Textual Amendments

F903 Words in s. 163(1) substituted (6.4.2003 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. 181 (with Sch. 7)

F904 Words in s. 163(1) omitted (1.10.2006) by virtue of The Employment Equality (Age) Regulations 2006 (S.I. 2006/1031), reg. 1(1), Sch. 8 para. 9(2)

F905 Words in s. 163(1) substituted (1.10.2006) by The Employment Equality (Age) Regulations 2006 (S.I. 2006/1031), reg. 1(1), Sch. 8 para. 9(3)

F906 Words in s. 163(1) repealed (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 3; S.I. 1996/2208, art. 2(b)

F907 Words in s. 163(6) substituted (1.3.2007) by National Health Service (Consequential Provisions) Act 2006 (c. 43), s. 8(2), Sch. 1 para. 147(a) (with Sch. 3 Pt. 1)

F908 Words in s. 163(6) substituted (1.3.2007) by National Health Service (Consequential Provisions) Act 2006 (c. 43), s. 8(2), Sch. 1 para. 147(b) (with Sch. 3 Pt. 1)

F909 Words in s. 163 inserted (8.2.2000) by The Health Act 1999 (Supplementary, Consequential etc. Provisions) Order 2000 (S.I. 2000/90), art. 3(1), Sch. 1 para. 27(2)

F910 Words in s. 163(6) substituted (1.3.2007) by National Health Service (Consequential Provisions) Act 2006 (c. 43), s. 8(2), Sch. 1 para. 147(c) (with Sch. 3 Pt. 1)

Marginal Citations

M24 1978 c.29.

Part XII E+W+S Statutory Maternity Pay

164 Statutory maternity pay - entitlement and liability to pay. E+W+S

(1) Where a woman who is or has been an employee satisfies the conditions set out in this section, she shall be entitled, in accordance with the following provisions of this Part of this Act, to payments to be known as “statutory maternity pay”.

(2) The conditions mentioned in subsection (1) above are—

(a) that she has been in employed earner’s employment with an employer for a continuous period of at least 26 weeks ending with the week immediately preceding the 14th week before the expected week of confinement but has ceased to work for him F911 ... ;

(b) that her normal weekly earnings for the period of 8 weeks ending with the week immediately preceding the 14th week before the expected week of confinement are not less than the lower earnings limit in force under section 5(1)(a) above immediately before the commencement of the 14th week before the expected week of confinement; and

(c) that she has become pregnant and has reached, or been confined before reaching, the commencement of the 11th week before the expected week of confinement.

(3) The liability to make payments of statutory maternity pay to a woman is a liability of any person of whom she has been an employee as mentioned in subsection (2)(a) above.

[F912 (4) A woman shall be entitled to payments of statutory maternity pay only if—

(a) she gives the person who will be liable to pay it notice of the date from which she expects his liability to pay her statutory maternity pay to begin; and

(b) the notice is given at least 28 days before that date or, if that is not reasonably practicable, as soon as is reasonably practicable.]

(5) The notice shall be in writing if the person who is liable to pay the woman statutory maternity pay so requests.

(6) Any agreement shall be void to the extent that it purports—

(a) to exclude, limit or otherwise modify any provision of this Part of this Act; or

(b) to require an employee or former employee to contribute (whether directly or indirectly) towards any costs incurred by her employer or former employer under this Part of this Act.

(7) For the avoidance of doubt, any agreement between an employer and an employee authorising any deductions from statutory maternity pay which the employer is liable to pay to the employee in respect of any period shall not be void by virtue of subsection (6)(a) above if the employer—

(a) is authorised by that or another agreement to make the same deductions from any contractual remuneration which he is liable to pay in respect of the same period, or

(b) would be so authorised if he were liable to pay contractual remuneration in respect of that period.

(8) Regulations shall make provision as to a former employer’s liability to pay statutory maternity pay to a woman in any case where the former employer’s contract of service with her has been brought to an end by the former employer solely, or mainly, for the purpose of avoiding liability for statutory maternity pay.

(9) The Secretary of State may by regulations—

(a) specify circumstances in which, notwithstanding subsections (1) to (8) above, there is to be no liability to pay statutory maternity pay in respect of a week;

(b) specify circumstances in which, notwithstanding subsections (1) to (8) above, the liability to make payments of statutory maternity pay is to be a liability [F913 of the Commissioners of Inland Revenue];

(c) specify in what circumstances employment is to be treated as continuous for the purposes of this Part of this Act;

(d) provide that a woman is to be treated as being employed for a continuous period of at least 26 weeks where—

(i) she has been employed by the same employer for at least 26 weeks under two or more separate contracts of service; and

(ii) those contracts were not continuous;

(e) provide that any of the provisions specified in subsection (10) below shall have effect subject to prescribed modifications [F914 in such cases as may be prescribed];

[F915 (ea) provide that subsection (4) above shall not have effect, or shall have effect subject to prescribed modifications, in such cases as may be prescribed;]

(f) provide for amounts earned by a woman under separate contracts of service with the same employer to be aggregated for the purposes of this Part of this Act; and

(g) provide that—

(i) the amount of a woman’s earnings for any period, or

(ii) the amount of her earnings to be treated as comprised in any payment made to her or for her benefit,

shall be calculated or estimated in such manner and on such basis as may be prescribed and that for that purpose payments of a particular class or description made or falling to be made to or by a woman shall, to such extent as may be prescribed, be disregarded or, as the case may be, be deducted from the amount of her earnings.

(10) The provisions mentioned in subsection (9)(e) above are—

(a) subsection (2)(a) and (b) above; and

(b) [F916 section 166(1) and (2)], F917 ... below.

[F918 (11) Any regulations under subsection (9) above which are made by virtue of paragraph (b) of that subsection must be made with the concurrence of the Commissioners of Inland Revenue.]

Textual Amendments

F911 Words in s. 164(2)(a) repealed (24.11.2002) by Employment Act 2002 (c. 22), ss. 20(a), 55(2), Sch. 8(1); S.I. 2002/2866, art. 2(1)(4)(5), Sch. 1 Pt. 1, Sch. 2 Pt. 1

F912 S. 164(4) substituted (24.11.2002) by Employment Act 2002 (c. 22), ss. 20(b), 55(2); S.I. 2002/2866, art. 2(1), Sch. 1 Pt. 1

F913 Words in s. 164(9)(b) substituted (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. 12(2); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F914 Words in s. 164(9)(e) substituted (24.11.2002) by Employment Act 2002 (c. 22), ss. 20(c), 55(2); S.I. 2002/2866, art. 2(1), Sch. 1 Pt. 1

F915 S. 164(9)(ea) inserted (24.11.2002) by Employment Act 2002 (c. 22), ss. 20(d), 55(2); S.I. 2002/2866, art. 2(1), Sch. 1 Pt. 1

F916 Words in s. 164(10)(b) substituted (6.4.2003) by Employment Act 2002 (c. 22), s. 55(2), Sch. 7 para. 6; S.I. 2002/2866, art. 2(3), Sch. 1 Pt. 3

F917 Words in s. 164(10)(b) omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Maternity Allowance and Statutory Maternity Pay Regulations 1994 (S.I. 1994/1230), reg. 6(1)

F918 S. 164(11) 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. 12(3); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

Modifications etc. (not altering text)

C115 S. 164(2)(a) modified (17.11.2000) by The Statutory Maternity Pay (General) (Modification and Amendment) Regulations 2000 (S.I. 2000/2883), regs. 1(1), 2 (with reg. 4)

165 The maternity pay period. E+W+S

(1) Statutory maternity pay shall be payable, subject to the provisions of this Part of this Act, in respect of each week during a prescribed period (“the maternity pay period”) of a duration not exceeding [F919 52 weeks].

[F920 (2) Subject to subsections (3) and (7), the maternity pay period shall begin with the 11th week before the expected week of confinement.

(3) Cases may be prescribed in which the first day of the period is to be a prescribed day after the beginning of the 11th week before the expected week of confinement, but not later than the day immediately following the day on which she is confined.]

(4) [F921 Except in such cases as may be prescribed,] statutory maternity pay shall not be payable to a woman by a person in respect of any week during any part of which she works under a contract of service with him.

(5) It is immaterial for the purposes of subsection (4) above whether the work referred to in that subsection is work under a contract of service which existed immediately before the maternity pay period or a contract of service which did not so exist.

(6) Except in such cases as may be prescribed, statutory maternity pay shall not be payable to a woman in respect of any week after she has been confined and during any part of which she works for any employer who is not liable to pay her statutory maternity pay.

(7) Regulations may provide that this section shall have effect subject to prescribed modifications in relation—

(a) to cases in which a woman has been confined before the 11th week before the expected week of confinement; and

(b) to cases in which—

(i) a woman is confined [F922 at any time after the end of the week immediately preceding the 11th week] before the expected week of confinement; and

(ii) the maternity pay period has not then commenced for her.

[F923 (8) In subsections (1), (4) and (6) “week” means a period of seven days beginning with the day of the week on which the maternity pay period begins.]

Textual Amendments

F919 Words in s. 165(1) substituted (27.6.2006 for specified purposes, 1.10.2006 in so far as not already in force) by Work and Families Act 2006 (c. 18), ss. 1, 19(2); S.I. 2006/1682, arts. 2(a), 3(a)

F920 S. 165(2)(3) substituted (27.6.2006 for specified purposes, 1.10.2006 in so far as not already in force) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 7(2); S.I. 2006/1682, arts. 2(d), 3(d)

F921 Words in s. 165(4) inserted (27.6.2006 for specified purposes, 1.10.2006 in so far as not already in force) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 7(3); S.I. 2006/1682, arts. 2(d), 3(d)

F922 Words in s. 165(7)(b)(i) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Maternity Allowance and Statutory Maternity Pay Regulations 1994 (S.I. 1994/1230), reg. 3(3)

F923 S. 165(8) inserted (27.6.2006 for specified purposes, 1.10.2006 in so far as not already in force) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 7(4); S.I. 2006/1682, arts. 2(d), 3(d)

[F924 166 Rate of statutory maternity pay E+W+S

(1) Statutory maternity pay shall be payable to a woman—

(a) at the earnings-related rate, in respect of the first 6 weeks in respect of which it is payable; and

(b) at whichever is the lower of the earnings-related rate and such weekly rate as may be prescribed, in respect of the remaining portion of the maternity pay period.

[F925 (1A) In subsection (1) “week” means any period of seven days.]

(2) The earnings-related rate is a weekly rate equivalent to 90 per cent of a woman’s normal weekly earnings for the period of 8 weeks immediately preceding the 14th week before the expected week of confinement.

(3) The weekly rate prescribed under subsection (1)(b) above must not be less than the weekly rate of statutory sick pay for the time being specified in section 157(1) above or, if two or more such rates are for the time being so specified, the higher or highest of those rates.

[F926 (4) Where for any purpose of this Part of this Act or of regulations it is necessary to calculate the daily rate of statutory maternity pay, the amount payable by way of statutory maternity pay for any day shall be taken as one seventh of the weekly rate.]]

Textual Amendments

F924 S. 166 substituted (6.4.2003) by Employment Act 2002 (c. 22), ss. 19, 55(2); S.I. 2002/2866, art. 2(3), Sch. 1 Pt. 3

F925 S. 166(1A) inserted (1.10.2006) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 8(2); S.I. 2006/1682, art. 3(e)

F926 S. 166(4) inserted (1.10.2006) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 8(3); S.I. 2006/1682, art. 3(e)

[F927 167 Funding of employers’ liabilities in respect of statutory maternity pay E+W+S

(1) Regulations shall make provision for the payment by employers of statutory maternity pay to be funded by the Commissioners of Inland Revenue to such extent as may be prescribed.

(2) Regulations under subsection (1) shall—

(a) make provision for a person who has made a payment of statutory maternity pay to be entitled, except in prescribed circumstances, to recover an amount equal to the sum of—

(i) the aggregate of such of those payments as qualify for small employers’ relief; and

(ii) an amount equal to 92 per cent of the aggregate of such of those payments as do not so qualify; and

(b) include provision for a person who has made a payment of statutory maternity pay qualifying for small employers’ relief to be entitled, except in prescribed circumstances, to recover an additional amount, determined in such manner as may be prescribed—

(i) by reference to secondary Class 1 contributions paid in respect of statutory maternity pay;

(ii) by reference to secondary Class 1 contributions paid in respect of statutory sick pay; or

(iii) by reference to the aggregate of secondary Class 1 contributions paid in respect of statutory maternity pay and secondary Class 1 contributions paid in respect of statutory sick pay.

(3) For the purposes of this section a payment of statutory maternity pay which a person is liable to make to a woman qualifies for small employers’ relief if, in relation to that woman’s maternity pay period, the person liable to make the payment is a small employer.

(4) For the purposes of this section “small employer”, in relation to a woman’s maternity pay period, shall have the meaning assigned to it by regulations, and, without prejudice to the generality of the foregoing, any such regulations—

(a) may define that expression by reference to the amount of a person’s contributions payments for any prescribed period; and

(b) if they do so, may in that connection make provision for the amount of those payments for that prescribed period—

(i) to be determined without regard to any deductions that may be made from them under this section or under any other enactment or instrument; and

(ii) in prescribed circumstances, to be adjusted, estimated or otherwise attributed to him by reference to their amount in any other prescribed period.

(5) Regulations under subsection (1) may, in particular, make provision—

(a) for funding in advance as well as in arrear;

(b) for funding, or the recovery of amounts due under provision made by virtue of subsection (2)(b), by means of deductions from such amounts for which employers are accountable to the Commissioners of Inland Revenue as may be prescribed, or otherwise;

(c) for the recovery by the Commissioners of Inland Revenue of any sums overpaid to employers under the regulations.

(6) Where in accordance with any provision of regulations under subsection (1) an amount has been deducted from an employer’s contributions payments, the amount so deducted shall (except in such cases as may be prescribed) be treated for the purposes of any provision made by or under any enactment in relation to primary or secondary Class 1 contributions—

(a) as having been paid (on such date as may be determined in accordance with the regulations), and

(b) as having been received by the Commissioners of Inland Revenue,

towards discharging the employer’s liability in respect of such contributions.

(7) Regulations under this section must be made with the concurrence of the Commissioners of Inland Revenue.

(8) In this section “contributions payments”, in relation to an employer, means any payments which the employer is required, by or under any enactment, to make in discharge of any liability in respect of primary or secondary Class 1 contributions.]

Textual Amendments

F927 S. 167 substituted (6.4.2003) by Employment Act 2002 (c. 22), ss. 21(1), 55(2); S.I. 2002/2866, art. 2(3), Sch. 1 Pt. 3

168 Relationship with benefits and other payments etc. E+W+S

Schedule 13 to this Act has effect with respect to the relationship between statutory maternity pay and certain benefits and payments.

169 Crown employment - Part XII. E+W+S

The provisions of this Part of this Act apply in relation to women employed by or under the Crown as they apply in relation to women employed otherwise than by or under the Crown.

170 Special classes of persons. E+W+S

(1) The Secretary of State may [F928 with the concurrence of the Treasury] make regulations modifying this Part of this Act in such manner as he thinks proper in their application to any person who is, has been or is to be—

(a) employed on board any ship, vessel, hovercraft or aircraft;

(b) outside Great Britain at any prescribed time or in any prescribed circumstances; or

(c) in prescribed employment in connection with continental shelf operations, as defined in section 120(2) above.

(2) Regulations under subsection (1) above may in particular provide—

(a) for any provision of this Part of this Act to apply to any such person, notwithstanding that it would not otherwise apply;

(b) for any such provision not to apply to any such person, notwithstanding that it would otherwise apply;

(c) for excepting any such person from the application of any such provision where he neither is domiciled nor has a place of residence in any part of Great Britain;

(d) for the taking of evidence, for the purposes of the determination of any question arising under any such provision, in a country or territory outside Great Britain, by a British consular official or such other person as may be determined in accordance with the regulations.

Textual Amendments

F928 Words in s. 170(1) 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. 14; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

171 Interpretation of Part XII and supplementary provisions. E+W+S

(1) In this Part of this Act—

• “confinement” means—

  (a)

  labour resulting in the issue of a living child, or

  (b)

  labour after [F929 24 weeks] of pregnancy resulting in the issue of a child whether alive or dead,

  and “confined” shall be construed accordingly; and where a woman’s labour begun on one day results in the issue of a child on another day she shall be taken to be confined on the day of the issue of the child or, if labour results in the issue of twins or a greater number of children, she shall be taken to be confined on the day of the issue of the last of them;

• “dismissed” is to be construed in accordance with [F930 Part X of the Employment Rights Act 1996];

• “employee” means a woman who is—

  (a)

  gainfully employed in Great Britain either under a contract of service or in an office (including elective office) with [F931 general earnings (as defined by section 7 of the Income Tax (Earnings and Pensions) Act 2003)]; F932 ...

  (b)

  F932 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  but subject to regulations [F933 made with the concurrence of [F934 Her Majesty’s Revenue and Customs]] which may provide for cases where any such woman is not to be treated as an employee for the purposes of this Part of this Act and for cases where a woman who would not otherwise be an employee for those purposes is to be treated as an employee for those purposes;

• [F935 “employer”, in relation to a woman who is an employee, means a person who—

  (a)

  under section 6 above is liable to pay secondary Class 1 contributions in relation to any of her earnings; or

  (b)

  would be liable to pay such contributions but for—

  (i)

  the condition in section 6(1)(b), or

  (ii)

  the employee being under the age of 16;]

• “maternity pay period” has the meaning assigned to it by section 165(1) above;

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

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

• F936 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F937 (1A) In this Part, except section 165(1), (4) and (6), section 166(1) and paragraph 3(2) of Schedule 13, “week” means a period of 7 days beginning with Sunday or such other period as may be prescribed in relation to any particular case or class of case.]

(2) Without prejudice to any other power to make regulations under this Part of this Act, regulations may specify cases in which, for the purposes of this Part of this Act or of such provisions of this Part of this Act as may be prescribed—

(a) two or more employers are to be treated as one;

(b) two or more contracts of service in respect of which the same woman is an employee are to be treated as one.

(3) Where, in consequence of the establishment of one or more National Health Service trusts under [F938 the National Health Service Act 2006, the National Health Service (Wales) Act 2006] or the M25 National Health Service (Scotland) Act 1978, a woman’s contract of employment is treated by a scheme under [F939 any of those Acts] as divided so as to constitute two or more contracts, [F940 or where an order under [F941 paragraph 26(1) of Schedule 3 to the National Health Service Act 2006] provides that a woman’s contract of employment is so divided,] regulations may make provision enabling her to elect for all of those contracts to be treated as one contract for the purposes of this Part of this Act or of such provisions of this Part of this Act as may be prescribed; and any such regulations may prescribe—

(a) the conditions that must be satisfied if a woman is to be entitled to make such an election;

(b) the manner in which, and the time within which, such an election is to be made;

(c) the persons to whom, and the manner in which, notice of such an election is to be given;

(d) the information which a woman who makes such an election is to provide, and the persons to whom, and the time within which, she is to provide it;

(e) the time for which such an election is to have effect;

(f) which one of the woman’s employers under the two or more contracts is to be regarded for the purposes of statutory maternity pay as her employer under the one contract;

and the powers conferred by this subsection are without prejudice to any other power to make regulations under this Part of this Act.

(4) For the purposes of this Part of this Act a woman’s normal weekly earnings shall, subject to subsection (6) below, be taken to be the average weekly earnings which in the relevant period have been paid to her or paid for her benefit under the contract of service with the employer in question.

(5) For the purposes of subsection (4) above “earnings” and “relevant period” shall have the meanings given to them by regulations.

(6) In such cases as may be prescribed a woman’s normal weekly earnings shall be calculated in accordance with regulations.

[F942 (7) Regulations under any of subsections (2) to (6) above must be made with the concurrence of the Commissioners of Inland Revenue.]

Textual Amendments

F929 Words in s. 171(1) substituted (1.10.1992) by Still-Birth (Definition) Act 1992 (c. 29), ss. 2(1)(b)(2)(a), 4(2)

F930 Words in s. 171(1) substituted (22.8.1996) by Employment Rights Act 1996 (c. 18), s. 243, Sch. 1 para. 51(5) (with s. 241, Sch. 2)

F931 Words in s. 171(1) substituted (6.4.2003 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. 182 (with Sch. 7)

F932 Words in s. 171(1) omitted (1.10.2006 with effect in relation to any case where the expected week of confinement begins on or after 14.1.2007) by virtue of The Employment Equality (Age) Regulations 2006 (S.I. 2006/1031), reg. 1(1), Sch. 8 para. 10(2) (with Sch. 8 para. 10(4))

F933 Words in s. 171(1) 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. 15(2); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F934 Words in s. 171 substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 43; S.I. 2005/1126, art. 2(2)(h)

F935 Words in s. 171(1) substituted (1.10.2006 with effect in relation to any case where the expected week of confinement begins on or after 14.1.2007) by virtue of The Employment Equality (Age) Regulations 2006 (S.I. 2006/1031), reg. 1(1), Sch. 8 para. 10(3) (with Sch. 8 para. 10(4))

F936 Words in s. 171(1) repealed (27.6.2006 for specified purposes, 1.10.2006 in so far as not already in force) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 9(2), Sch. 2; S.I. 2006/1682, arts. 2(d), 3(d)(i)(i)

F937 S. 171(1A) inserted (27.6.2006 for specified purposes, 1.10.2006 in so far as not already in force) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 9(3); S.I. 2006/1682, arts. 2(d), 3(d)

F938 Words in s. 171(3) substituted (1.3.2007) by National Health Service (Consequential Provisions) Act 2006 (c. 43), s. 8(2), Sch. 1 para. 148(a) (with Sch. 3 Pt. 1)

F939 Words in s. 171(3) substituted (1.3.2007) by National Health Service (Consequential Provisions) Act 2006 (c. 43), s. 8(2), Sch. 1 para. 148(b) (with Sch. 3 Pt. 1)

F940 Words in s. 171 inserted (8.2.2000) by The Health Act 1999 (Supplementary, Consequential etc. Provisions) Order 2000 (S.I. 2000/90), art. 3(1), Sch. 1 para. 27(3)

F941 Words in s. 171(3) substituted (1.3.2007) by National Health Service (Consequential Provisions) Act 2006 (c. 43), s. 8(2), Sch. 1 para. 148(c) (with Sch. 3 Pt. 1)

F942 S. 171(7) 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. 15(3); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

Marginal Citations

M25 1978 c.29.

[F943 Part 12ZA U.K. [F944 Ordinary and Additional Statutory Paternity Pay]

Textual Amendments

F943 Pt. 12ZA inserted (8.12.2002) by Employment Act 2002 (c. 22), ss. 2, 55(2); S.I. 2002/2866, art. 2(2), Sch. 1 Pt. 2

F944 Pt. 12ZA heading substituted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 10; S.I. 2010/495, art. 4(d)

[F945 Ordinary statutory paternity pay] U.K.

Textual Amendments

F945 S. 171ZA cross-heading inserted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 11; S.I. 2010/495, art. 4(d)

171ZA Entitlement: birth U.K.

(1) Where a person satisfies the conditions in subsection (2) below, he shall be entitled in accordance with the following provisions of this Part to payments to be known as “[F946 ordinary statutory paternity pay]”.

(2) The conditions are—

(a) that he satisfies prescribed conditions—

(i) as to relationship with a newborn child, and

(ii) as to relationship with the child’s mother;

(b) that he has been in employed earner’s employment with an employer for a continuous period of at least 26 weeks ending with the relevant week;

(c) that his normal weekly earnings for the period of 8 weeks ending with the relevant week are not less than the lower earnings limit in force under section 5(1)(a) above at the end of the relevant week; and

(d) that he has been in employed earner’s employment with the employer by reference to whom the condition in paragraph (b) above is satisfied for a continuous period beginning with the end of the relevant week and ending with the day on which the child is born.

(3) The references in subsection (2) above to the relevant week are to the week immediately preceding the 14th week before the expected week of the child’s birth.

(4) A person’s entitlement to [F947 ordinary statutory paternity pay] under this section shall not be affected by the birth, or expected birth, of more than one child as a result of the same pregnancy.

(5) In this section, “newborn child” includes a child stillborn after twenty-four weeks of pregnancy.

Textual Amendments

F946 Words in s. 171ZA(1) substituted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 12; S.I. 2010/495, art. 4(d)

F947 Words in s. 171ZA(4) substituted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 12; S.I. 2010/495, art. 4(d)

Modifications etc. (not altering text)

C116 S. 171ZA(2)(b)-(d) modified (8.12.2002) by The Statutory Paternity Pay and Statutory Adoption Pay (General) Regulations 2002 (S.I. 2002/2822), regs. 1, 5

171ZB Entitlement: adoption U.K.

(1) Where a person satisfies the conditions in subsection (2) below, he shall be entitled in accordance with the following provisions of this Part to payments to be known as “[F948 ordinary statutory paternity pay]”.

(2) The conditions are—

(a) that he satisfies prescribed conditions—

(i) as to relationship with a child who is placed for adoption under the law of any part of the United Kingdom, and

(ii) as to relationship with a person with whom the child is so placed for adoption;

(b) that he has been in employed earner’s employment with an employer for a continuous period of at least 26 weeks ending with the relevant week;

(c) that his normal weekly earnings for the period of 8 weeks ending with the relevant week are not less than the lower earnings limit in force under section 5(1)(a) at the end of the relevant week;

(d) that he has been in employed earner’s employment with the employer by reference to whom the condition in paragraph (b) above is satisfied for a continuous period beginning with the end of the relevant week and ending with the day on which the child is placed for adoption; and

(e) where he is a person with whom the child is placed for adoption, that he has elected to receive statutory paternity pay.

(3) The references in subsection (2) to the relevant week are to the week in which the adopter is notified of being matched with the child for the purposes of adoption.

(4) A person may not elect to receive [F949 ordinary statutory paternity pay] if he has elected in accordance with section 171ZL below to receive statutory adoption pay.

(5) Regulations may make provision about elections for the purposes of subsection (2)(e) above.

(6) A person’s entitlement to [F950 ordinary statutory paternity pay] under this section shall not be affected by the placement for adoption of more than one child as part of the same arrangement.

(7) In this section, “adopter”, in relation to a person who satisfies the condition under subsection (2)(a)(ii) above, means the person by reference to whom he satisfies that condition.

Textual Amendments

F948 Words in s. 171ZB(1) substituted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 13; S.I. 2010/495, art. 4(d)

F949 Words in s. 171ZB(4) substituted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 13; S.I. 2010/495, art. 4(d)

F950 Words in s. 171ZB(6) substituted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 13; S.I. 2010/495, art. 4(d)

171ZC Entitlement: general U.K.

(1) A person shall be entitled to payments of [F951 ordinary statutory paternity pay] in respect of any period only if—

(a) he gives the person who will be liable to pay it notice of the date from which he expects the liability to pay him [F951 ordinary statutory paternity pay] to begin; and

(b) the notice is given at least 28 days before that date or, if that is not reasonably practicable, as soon as is reasonably practicable.

(2) The notice shall be in writing if the person who is liable to pay the [F951 ordinary statutory paternity pay] so requests.

(3) The Secretary of State may by regulations—

(a) provide that subsection (2)(b), (c) or (d) of section 171ZA or 171ZB above shall have effect subject to prescribed modifications in such cases as may be prescribed;

(b) provide that subsection (1) above shall not have effect, or shall have effect subject to prescribed modifications, in such cases as may be prescribed;

(c) impose requirements about evidence of entitlement;

(d) specify in what circumstances employment is to be treated as continuous for the purposes of section 171ZA or 171ZB above;

(e) provide that a person is to be treated for the purposes of section 171ZA or 171ZB above as being employed for a continuous period of at least 26 weeks where—

(i) he has been employed by the same employer for at least 26 weeks under two or more separate contracts of service; and

(ii) those contracts were not continuous;

(f) provide for amounts earned by a person under separate contracts of service with the same employer to be aggregated for the purposes of section 171ZA or 171ZB above;

(g) provide that—

(i) the amount of a person’s earnings for any period, or

(ii) the amount of his earnings to be treated as comprised in any payment made to him or for his benefit,

shall be calculated or estimated for the purposes of section 171ZA or 171ZB above in such manner and on such basis as may be prescribed and that for that purpose payments of a particular class or description made or falling to be made to or by a person shall, to such extent as may be prescribed, be disregarded or, as the case may be, be deducted from the amount of his earnings.

Textual Amendments

F951 Words in s. 171ZC substituted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 14; S.I. 2010/495, art. 4(d)

171ZD Liability to make payments U.K.

(1) The liability to make payments of [F952 ordinary] statutory paternity pay under section 171ZA or 171ZB above is a liability of any person of whom the person entitled to the payments has been an employee as mentioned in subsection (2)(b) and (d) of that section.

(2) Regulations shall make provision as to a former employer’s liability to pay [F953 ordinary statutory paternity pay] to a person in any case where the former employee’s contract of service with him has been brought to an end by the former employer solely, or mainly, for the purpose of avoiding [F954 liability for ordinary statutory paternity pay or additional statutory paternity pay (or both)].

(3) The Secretary of State may, with the concurrence of the Board, by regulations specify circumstances in which, notwithstanding this section, liability to make payments of statutory paternity pay is to be a liability of the Board.

Textual Amendments

F952 Word in s. 171ZD(1) inserted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 15(2); S.I. 2010/495, art. 4(d)

F953 Words in s. 171ZD(2) substituted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 15(3)(a); S.I. 2010/495, art. 4(d)

F954 Words in s. 171ZD(2) substituted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 15(3)(b); S.I. 2010/495, art. 4(d)

171ZE Rate and period of pay U.K.

(1) [F955 Ordinary statutory paternity pay] shall be payable at such fixed or earnings-related weekly rate as may be prescribed by regulations, which may prescribe different kinds of rate for different cases.

(2) [F955 Ordinary statutory paternity pay] shall be payable in respect of—

(a) a period of two consecutive weeks within the qualifying period beginning on such date within that period as the person entitled may choose in accordance with regulations, or

(b) if regulations permit the person entitled to choose to receive [F955 ordinary statutory paternity pay] in respect of—

(i) a period of a week, or

(ii) two non-consecutive periods of a week,

such week or weeks within the qualifying period as he may choose in accordance with regulations.

(3) For the purposes of subsection (2) above, the qualifying period shall be determined in accordance with regulations, which shall secure that it is a period of at least 56 days beginning—

(a) in the case of a person to whom the conditions in section 171ZA(2) above apply, with the date of the child’s birth, and

(b) in the case of a person to whom the conditions in section 171ZB(2) above apply, with the date of the child’s placement for adoption.

(4) [F955 Ordinary statutory paternity pay] shall not be payable to a person in respect of a statutory pay week if it is not his purpose at the beginning of the week—

(a) to care for the child by reference to whom he satisfies the condition in sub-paragraph (i) of section 171ZA(2)(a) or 171ZB(2)(a) above, or

(b) to support the person by reference to whom he satisfies the condition in sub-paragraph (ii) of that provision.

(5) A person shall not be liable to pay [F955 ordinary statutory paternity pay] to another in respect of a statutory pay week during any part of which the other works under a contract of service with him.

(6) It is immaterial for the purposes of subsection (5) above whether the work referred to in that subsection is work under a contract of service which existed immediately before the statutory pay week or a contract of service which did not so exist.

(7) Except in such cases as may be prescribed, [F955 ordinary statutory paternity pay] shall not be payable to a person in respect of a statutory pay week during any part of which he works for any employer who is not liable to pay him [F955 ordinary statutory paternity pay].

(8) The Secretary of State may by regulations specify circumstances in which there is to be no liability to pay [F955 ordinary statutory paternity pay] in respect of a statutory pay week.

(9) Where more than one child is born as a result of the same pregnancy, the reference in subsection (3)(a) to the date of the child’s birth shall be read as a reference to the date of birth of the first child born as a result of the pregnancy.

(10) Where more than one child is placed for adoption as part of the same arrangement, the reference in subsection (3)(b) to the date of the child’s placement shall be read as a reference to the date of placement of the first child to be placed as part of the arrangement.

[F956 (10A) Where for any purpose of this Part of this Act or of regulations it is necessary to calculate the daily rate of ordinary statutory paternity pay, the amount payable by way of ordinary statutory paternity pay for any day shall be taken as one seventh of the weekly rate.]

(11) In this section—

• “statutory pay week”, in relation to a person entitled to [F955 ordinary statutory paternity pay], means a week chosen by him as a week in respect of which [F955 ordinary statutory paternity pay] shall be payable;

• “week” means any period of seven days.

Textual Amendments

F955 Words in s. 171ZE substituted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 16(2); S.I. 2010/495, art. 4(d)

F956 S. 171ZE(10A) inserted (1.10.2006) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 16(3); S.I. 2006/2232, art. 2(c)

[F957 Additional statutory paternity pay U.K.

Textual Amendments

F957 S. 171ZEA and cross-heading inserted (3.3.2010) by Work and Families Act 2006 (c. 18), ss. 6, 19(2); S.I. 2010/495, art. 3(a)

171ZEA Entitlement to additional statutory paternity pay: birth U.K.

(1) The Secretary of State may by regulations provide that, where all the conditions in subsection (2) are satisfied in relation to a person (“the claimant”), the claimant shall be entitled in accordance with the following provisions of this Part to payments to be known as “additional statutory paternity pay”.

(2) Those conditions are—

(a) that the claimant satisfies prescribed conditions—

(i) as to relationship with a child, and

(ii) as to relationship with the child’s mother;

(b) that the claimant has been in employed earner’s employment with an employer for a continuous period of at least the prescribed length ending with a prescribed week;

(c) that the claimant’s normal weekly earnings for a prescribed period ending with a prescribed week are not less than the lower earnings limit in force under section 5(1)(a) at the end of that week;

(d) if regulations so provide, that the claimant continues in employed earner’s employment (whether or not with that employer) until a prescribed time;

(e) that the mother of the child by reference to whom the condition in paragraph (a) is satisfied became entitled, by reference to the birth of the child—

(i) to a maternity allowance, or

(ii) to statutory maternity pay;

(f) that the mother has, in relation to employment as an employed or self-employed earner, taken action that is treated by regulations as constituting for the purposes of this section her return to work;

(g) that the day on which the mother is treated as returning to work falls—

(i) after the end of a prescribed period beginning with the birth of the child, but

(ii) at a time when at least a prescribed part of her maternity allowance period or maternity pay period remains unexpired;

(h) that it is the claimant’s intention to care for the child during a period beginning not later than a prescribed time.

(3) The regulations may—

(a) exclude the application of the conditions mentioned in paragraphs (f) and (g) of subsection (2) in cases where the child’s mother has died, and

(b) provide that the condition mentioned in paragraph (e) of that subsection shall have effect with prescribed modifications in such cases.

(4) A person’s entitlement to additional statutory paternity pay under this section shall not be affected by the birth of more than one child as a result of the same pregnancy.]

[F958 171ZEB Entitlement to additional statutory paternity pay: adoption U.K.

(1) The Secretary of State may by regulations provide that, where all the conditions in subsection (2) are satisfied in relation to a person (“the claimant”), the claimant shall be entitled in accordance with the following provisions of this Part to payments to be known as “additional statutory paternity pay”.

(2) Those conditions are—

(a) that the claimant satisfies prescribed conditions—

(i) as to relationship with a child who has been placed for adoption under the law of any part of the United Kingdom, and

(ii) as to relationship with a person with whom the child is so placed for adoption (“the adopter”);

(b) that the claimant has been in employed earner’s employment with an employer for a continuous period of at least the prescribed length ending with a prescribed week;

(c) that the claimant’s normal weekly earnings for a prescribed period ending with a prescribed week are not less than the lower earnings limit in force under section 5(1)(a) at the end of that week;

(d) if regulations so provide, that the claimant continues to work in employed earner’s employment (whether or not with that employer) until a prescribed time;

(e) that the adopter became entitled to statutory adoption pay by reference to the placement of the child for adoption;

(f) that the adopter has, in relation to employment as an employed or self-employed earner, taken action that is treated by regulations as constituting for the purposes of this section the adopter’s return to work;

(g) that the day on which the adopter is treated as returning to work falls—

(i) after the end of a prescribed period beginning with the placement of the child for adoption, but

(ii) at a time when at least a prescribed part of the adopter’s adoption pay period remains unexpired;

(h) that it is the claimant’s intention to care for the child during a period beginning not later than a prescribed time.

(3) The regulations may—

(a) exclude the application of the conditions mentioned in paragraphs (f) and (g) of subsection (2) in cases where the adopter has died, and

(b) provide that the condition mentioned in paragraph (e) of that subsection shall have effect with prescribed modifications in such cases.

(4) A person may not elect to receive additional statutory paternity pay if he has elected in accordance with section 171ZL to receive statutory adoption pay.

(5) A person’s entitlement to additional statutory paternity pay under this section shall not be affected by the placement for adoption of more than one child as part of the same arrangement.]

Textual Amendments

F958 S. 171ZEB inserted (3.3.2010) by Work and Families Act 2006 (c. 18), ss. 7, 19(2); S.I. 2010/495, art. 3(a)

[F959 171ZEC Entitlement to additional statutory paternity pay: general U.K.

(1) A person shall not be entitled to payments of additional statutory paternity pay in respect of any period unless—

(a) he gives the person who will be liable to pay it notice of the date from which he expects the liability to pay him additional statutory paternity pay to begin and the date on which he expects that liability to end, and

(b) the notice is given by such time as may be prescribed.

(2) The notice shall be in writing if the person who is liable to pay the additional statutory paternity pay so requests.

(3) The Secretary of State may by regulations—

(a) provide that the conditions mentioned in subsection (2)(b) or (c) of section 171ZEA or 171ZEB shall have effect subject to prescribed modifications in such cases as may be prescribed;

(b) provide that subsection (1) of this section shall not have effect, or shall have effect subject to prescribed modifications, in such cases as may be prescribed;

(c) impose requirements about evidence of entitlement;

(d) specify in what circumstances employment is to be treated as continuous for the purposes of section 171ZEA or 171ZEB;

(e) provide that a person is to be treated for the purposes of section 171ZEA or 171ZEB as being employed for a continuous period of the length prescribed under that section where—

(i) he has been employed by the same employer for a period of at least that length under two or more contracts of service, and

(ii) those contracts were not continuous;

(f) provide for amounts earned by a person under separate contracts of service with the same employer to be aggregated for the purposes of section 171ZEA or 171ZEB;

(g) provide that—

(i) the amount of a person’s earnings for any period, or

(ii) the amount of his earnings to be treated as comprised in any payment made to him or for his benefit,

shall be calculated or estimated for the purposes of section 171ZEA or 171ZEB in such manner and on such basis as may be prescribed and that for that purpose payments of a particular class or description made or falling to be made to or by a person shall, to such extent as may be prescribed, be disregarded or, as the case may be, be deducted from the amount of his earnings.]

Textual Amendments

F959 S. 171ZEC inserted (3.3.2010) by Work and Families Act 2006 (c. 18), ss. 8, 19(2); S.I. 2010/495, art. 3(a)

[F960 171ZED Liability to make payments of additional statutory paternity pay U.K.

(1) The liability to make payments of additional statutory paternity pay under section 171ZEA or 171ZEB is a liability of any person of whom the person entitled to the payments has been an employee as mentioned in subsection (2)(b) of that section.

(2) Regulations shall make provision as to a former employer’s liability to pay additional statutory paternity pay to a person in any case where the former employee’s contract of service with him has been brought to an end solely, or mainly, for the purpose of avoiding liability for additional statutory paternity pay or ordinary statutory paternity pay, or both.

(3) The Secretary of State may, with the concurrence of the Commissioners for Her Majesty’s Revenue and Customs, by regulations specify circumstances in which, notwithstanding this section, liability to make payments of additional statutory paternity pay is to be a liability of the Commissioners.]

Textual Amendments

F960 S. 171ZED inserted (3.3.2010) by Work and Families Act 2006 (c. 18), ss. 9, 19(2); S.I. 2010/495, art. 3(a)

[F961 171ZEE Rate and period of pay: additional statutory paternity pay U.K.

(1) Additional statutory paternity pay shall be payable at such fixed or earnings-related weekly rate as may be prescribed by regulations, which may prescribe different kinds of rate for different cases.

(2) Subject to the following provisions of this section, additional statutory paternity pay shall be payable in respect of a period (“the additional paternity pay period”)—

(a) beginning with such day as may (subject to subsection (3)) be determined in accordance with regulations, and

(b) ending with—

(i) the day on which the additional statutory pay period is ended by virtue of subsection (4) or (8), or

(ii) such earlier day as the employee may choose in accordance with regulations.

(3) The first day of the additional paternity pay period must not be earlier than the day on which the child’s mother or the person with whom the child is placed for adoption (“the mother or adopter”) is treated for the purpose of section 171ZEA or 171ZEB as returning to work; but this subsection does not apply in a case where the mother or adopter has died.

(4) The additional paternity pay period—

(a) shall not last longer than any prescribed number of weeks,

(b) shall not continue after the end of the period of 12 months beginning with the relevant date, and

(c) shall not continue after the end—

(i) in a case falling within section 171ZEA, of the mother’s maternity allowance period or maternity pay period, or

(ii) in a case falling within section 171ZEB, of the adoption pay period of the person with whom the child is placed for adoption.

(5) In subsection (4)(b), “the relevant date” means—

(a) in the case of a person to whom the conditions in section 171ZEA(2) apply, the date of the child’s birth (or, where more than one child is born as a result of the same pregnancy, the date of birth of the first child born as a result of the pregnancy), and

(b) in the case of a person to whom the conditions in section 171ZEB(2) apply, the date of the child’s placement for adoption (or, where more than one child is placed for adoption as part of the same arrangement, the date of placement of the first child to be placed as part of the arrangement).

(6) Additional statutory paternity pay shall not be payable to a person in respect of a week if it is not his purpose at the beginning of the week to care for the child by reference to whom he satisfies the condition in sub-paragraph (i) of section 171ZEA(2)(a) or 171ZEB(2)(a).

(7) Except in such cases as may be prescribed, additional statutory paternity pay shall not be payable to a person in respect of a week during any part of which he works for any employer.

(8) Where subsection (6) or (7) prevents additional statutory paternity pay being payable to a person in respect of any week, the person’s additional paternity pay period shall be taken to have ended at the end of the previous week.

(9) Where for any purpose of this Part of this Act or of regulations it is necessary to calculate the daily rate of additional statutory paternity pay, the amount payable by way of additional statutory paternity pay for that day shall be taken to be one seventh of the weekly rate.

(10) In this section “week” means a period of seven days beginning with the day of the week on which the additional paternity pay period began.]

Textual Amendments

F961 S. 171ZEE inserted (3.3.2010) by Work and Families Act 2006 (c. 18), ss. 10, 19(2); S.I. 2010/495, art. 3(a)

[F962 Ordinary and additional statutory paternity pay: supplementary provisions] U.K.

Textual Amendments

F962 S. 171ZF cross-heading inserted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 17; S.I. 2010/495, art. 4(d)

171ZF Restrictions on contracting out U.K.

(1) Any agreement shall be void to the extent that it purports—

(a) to exclude, limit or otherwise modify any provision of this Part of this Act, or

(b) to require an employee or former employee to contribute (whether directly or indirectly) towards any costs incurred by his employer or former employer under this Part of this Act.

(2) For the avoidance of doubt, any agreement between an employer and an employee authorising any deductions from [F963 ordinary statutory paternity pay or additional statutory paternity pay] which the employer is liable to pay to the employee in respect of any period shall not be void by virtue of subsection (1)(a) above if the employer—

(a) is authorised by that or another agreement to make the same deductions from any contractual remuneration which he is liable to pay in respect of the same period, or

(b) would be so authorised if he were liable to pay contractual remuneration in respect of that period.

Textual Amendments

F963 Words in s. 171ZF(2) substituted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 18; S.I. 2010/495, art. 4(d)

171ZG Relationship with contractual remuneration U.K.

(1) Subject to subsections (2) and (3) below, any entitlement to statutory paternity pay shall not affect any right of a person in relation to remuneration under any contract of service (“contractual remuneration”).

(2) Subject to subsection (3) below—

(a) any contractual remuneration paid to a person by an employer of his in respect of any period shall go towards discharging any liability of that employer to pay statutory paternity pay to him in respect of that period; and

(b) any statutory paternity pay paid by an employer to a person who is an employee of his in respect of any period shall go towards discharging any liability of that employer to pay contractual remuneration to him in respect of that period.

(3) Regulations may make provision as to payments which are, and those which are not, to be treated as contractual remuneration for the purposes of subsections (1) and (2) above.

[F964 (4) In this section “statutory paternity pay” means ordinary statutory paternity pay or additional statutory paternity pay.]

Textual Amendments

F964 S. 171ZG(4) inserted (3.3.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 19; S.I. 2010/495, art. 3(c)

171ZH Crown employment-Part 12ZA U.K.

The provisions of this Part of this Act apply in relation to persons employed by or under the Crown as they apply in relation to persons employed otherwise than by or under the Crown.

171ZI Special classes of person U.K.

(1) The Secretary of State may with the concurrence of the Treasury make regulations modifying any provision of this Part of this Act in such manner as he thinks proper in its application to any person who is, has been or is to be—

(a) employed on board any ship, vessel, hovercraft or aircraft;

(b) outside Great Britain at any prescribed time or in any prescribed circumstances; or

(c) in prescribed employment in connection with continental shelf operations, as defined in section 120(2) above.

(2) Regulations under subsection (1) above may, in particular, provide—

(a) for any provision of this Part of this Act to apply to any such person, notwithstanding that it would not otherwise apply;

(b) for any such provision not to apply to any such person, notwithstanding that it would otherwise apply;

(c) for excepting any such person from the application of any such provision where he neither is domiciled nor has a place of residence in any part of Great Britain;

(d) for the taking of evidence, for the purposes of the determination of any question arising under any such provision, in a country or territory outside Great Britain, by a British consular official or such other person as may be determined in accordance with the regulations.

171ZJ Part 12ZA: supplementary U.K.

(1) In this Part of this Act—

• “the Board” means the Commissioners of Inland Revenue;

• [F965 “employer”, in relation to a person who is an employee, means a person who—

  (a)

  under section 6 above is, liable to pay secondary Class 1 contributions in relation to any of the earnings of the person who is an employee; or

  (b)

  would be liable to pay such contributions but for—

  (i)

  the condition in section 6(1)(b), or

  (ii)

  the employee being under the age of 16;]

• “modifications” includes additions, omissions and amendments, and related expressions are to be read accordingly;

• “prescribed” means prescribed by regulations.

(2) In this Part of this Act, “employee” means a person who is—

(a) gainfully employed in Great Britain either under a contract of service or in an office (including elective office) with [F966 general earnings (as defined by section 7 of the Income Tax (Earnings and Pensions) Act 2003)]; F967 ...

F967 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) Regulations may provide—

(a) for cases where a person who falls within the definition in subsection (2) above is not to be treated as an employee for the purposes of this Part of this Act, and

(b) for cases where a person who would not otherwise be an employee for the purposes of this Part of this Act is to be treated as an employee for those purposes.

(4) Without prejudice to any other power to make regulations under this Part of this Act, regulations may specify cases in which, for the purposes of this Part of this Act or of such provisions of this Part of this Act as may be prescribed—

(a) two or more employers are to be treated as one;

(b) two or more contracts of service in respect of which the same person is an employee are to be treated as one.

(5) In this Part, except [F968 sections 171ZE and 171ZEE], “week” means a period of 7 days beginning with Sunday or such other period as may be prescribed in relation to any particular case or class of cases.

(6) For the purposes of this Part of this Act, a person’s normal weekly earnings shall, subject to subsection (8) below, be taken to be the average weekly earnings which in the relevant period have been paid to him or paid for his benefit under the contract of service with the employer in question.

(7) For the purposes of subsection (6) above, “earnings” and “relevant period” shall have the meanings given to them by regulations.

(8) In such cases as may be prescribed, a person’s normal weekly earnings shall be calculated in accordance with regulations.

(9) Where—

(a) in consequence of the establishment of one or more National Health Service trusts under [F969 the National Health Service Act 2006, the National Health Service (Wales) Act 2006] or the National Health Service (Scotland) Act 1978 (c. 29), a person’s contract of employment is treated by a scheme under [F970 any of those Acts] as divided so as to constitute two or more contracts, or

(b) an order under [F971 paragraph 26(1) of Schedule 3 to the National Health Service Act 2006] provides that a person’s contract of employment is so divided,

regulations may make provision enabling the person to elect for all of those contracts to be treated as one contract for the purposes of this Part of this Act or such provisions of this Part of this Act as may be prescribed.

(10) Regulations under subsection (9) above may prescribe—

(a) the conditions that must be satisfied if a person is to be entitled to make such an election;

(b) the manner in which, and the time within which, such an election is to be made;

(c) the persons to whom, and the manner in which, notice of such an election is to be given;

(d) the information which a person who makes such an election is to provide, and the persons to whom, and the time within which, he is to provide it;

(e) the time for which such an election is to have effect;

(f) which one of the person’s employers under two or more contracts is to be regarded for the purposes of [F972 ordinary statutory paternity pay or additional statutory paternity pay] as his employer under the contract.

(11) The powers under subsections (9) and (10) are without prejudice to any other power to make regulations under this Part of this Act.

(12) Regulations under any of subsections (4) to (10) above must be made with the concurrence of the Board.

Textual Amendments

F965 Words in s. 171ZJ(1) substituted (1.10.2006 with application in accordance with Sch. 8 para. 11(4) of the amending S.I.) by The Employment Equality (Age) Regulations 2006 (S.I. 2006/1031), reg. 1(1), Sch. 8 para. 11(2)

F966 Words in s. 171ZJ(2)(a) substituted (6.4.2003 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. 183 (with Sch. 7)

F967 S. 171ZJ(2)(b) and preceding word omitted (1.10.2006 with application in accordance with Sch. 8 para. 11(4) of the amending S.I.) by virtue of The Employment Equality (Age) Regulations 2006 (S.I. 2006/1031), reg. 1(1), Sch. 8 para. 11(3)

F968 Words in s. 171ZJ(5) substituted (3.3.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 20(2); S.I. 2010/495, art. 3(c)

F969 Words in s. 171ZJ(9)(a) substituted (1.3.2007) by National Health Service (Consequential Provisions) Act 2006 (c. 43), s. 8(2), Sch. 1 para. 149(a)(i) (with Sch. 3 Pt. 1)

F970 Words in s. 171ZJ(9)(a) substituted (1.3.2007) by National Health Service (Consequential Provisions) Act 2006 (c. 43), s. 8(2), Sch. 1 para. 149(a)(ii) (with Sch. 3 Pt. 1)

F971 Words in s. 171ZJ(9)(b) substituted (1.3.2007) by National Health Service (Consequential Provisions) Act 2006 (c. 43), s. 8(2), Sch. 1 para. 149(b) (with Sch. 3 Pt. 1)

F972 Words in s. 171ZJ(10)(f) substituted (3.3.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 20(3); S.I. 2010/495, art. 3(c)

171ZK Power to apply Part 12ZA to adoption cases not involving placement U.K.

The Secretary of State may by regulations provide for this Part to have effect in relation to cases which involve adoption, but not the placement of a child for adoption under the law of any part of the United Kingdom, with such modifications as the regulations may prescribe.]

[F973 Part 12ZB U.K. Statutory Adoption pay

Textual Amendments

F973 Pt. 12ZB inserted (8.12.2002) by Employment Act 2002 (c. 22), ss. 4, 55(2); S.I. 2002/2866, art. 2(2), Sch. 1 Pt. 2

171ZL Entitlement U.K.

(1) Where a person who is, or has been, an employee satisfies the conditions in subsection (2) below, he shall be entitled in accordance with the following provisions of this Part to payments to be known as “statutory adoption pay”.

(2) The conditions are—

(a) that he is a person with whom a child is, or is expected to be, placed for adoption under the law of any part of the United Kingdom;

(b) that he has been in employed earner’s employment with an employer for a continuous period of at least 26 weeks ending with the relevant week;

(c) that he has ceased to work for the employer;

(d) that his normal weekly earnings for the period of 8 weeks ending with the relevant week are not less than the lower earnings limit in force under section 5(1)(a) at the end of the relevant week; and

(e) that he has elected to receive statutory adoption pay.

(3) The references in subsection (2)(b) and (d) above to the relevant week are to the week in which the person is notified that he has been matched with the child for the purposes of adoption.

(4) A person may not elect to receive statutory adoption pay if—

(a) he has elected in accordance with section 171ZB above to receive statutory paternity pay, or

[F974 (b) he falls within subsection (4A).]

[F975 (4A) A person falls within this subsection if—

(a) the child is, or is expected to be, placed for adoption with him as a member of a couple;

(b) the other member of the couple is a person to whom the conditions in subsection (2) above apply; and

(c) the other member of the couple has elected to receive statutory adoption pay.

(4B) For the purposes of subsection (4A), a person is a member of a couple if—

(a) in the case of an adoption or expected adoption under the law of England and Wales, he is a member of a couple within the meaning of section 144(4) of the Adoption and Children Act 2002;

(b) in the case of an adoption or an expected adoption under the law F976 ... of Northern Ireland, he is a member of a married couple;

[F977 (c) in the case of an adoption or expected adoption under the law of Scotland he is a member of a relevant couple within the meaning of section 29(3) of the Adoption and Children (Scotland) Act 2007].]

(5) A person’s entitlement to statutory adoption pay shall not be affected by the placement, or expected placement, for adoption of more than one child as part of the same arrangement.

(6) A person shall be entitled to payments of statutory adoption pay only if—

(a) he gives the person who will be liable to pay it notice of the date from which he expects the liability to pay him statutory adoption pay to begin; and

(b) the notice is given at least 28 days before that date or, if that is not reasonably practicable, as soon as is reasonably practicable.

(7) The notice shall be in writing if the person who is liable to pay the statutory adoption pay so requests.

(8) The Secretary of State may by regulations—

(a) provide that subsection (2)(b), (c) or (d) above shall have effect subject to prescribed modifications in such cases as may be prescribed;

(b) provide that subsection (6) above shall not have effect, or shall have effect subject to prescribed modifications, in such cases as may be prescribed;

(c) impose requirements about evidence of entitlement;

(d) specify in what circumstances employment is to be treated as continuous for the purposes of this section;

(e) provide that a person is to be treated for the purposes of this section as being employed for a continuous period of at least 26 weeks where—

(i) he has been employed by the same employer for at least 26 weeks under two or more separate contracts of service; and

(ii) those contracts were not continuous;

(f) provide for amounts earned by a person under separate contracts of service with the same employer to be aggregated for the purposes of this section;

(g) provide that—

(i) the amount of a person’s earnings for any period, or

(ii) the amount of his earnings to be treated as comprised in any payment made to him or for his benefit,

shall be calculated or estimated for the purposes of this section in such manner and on such basis as may be prescribed and that for that purpose payments of a particular class or description made or falling to be made to or by a person shall, to such extent as may be prescribed, be disregarded or, as the case may be, be deducted from the amount of his earnings;

(h) make provision about elections for statutory adoption pay.

Textual Amendments

F974 S. 171ZL(4)(b) substituted (with effect in accordance with art. 2 of the amending S.I.) by The Adoption and Children Act 2002 (Consequential Amendment to Statutory Adoption Pay) Order 2006 (S.I. 2006/2012), arts. 1, 3(a)

F975 S. 171ZL(4A)(4B) inserted (with effect in accordance with art. 2 of the amending S.I.) by The Adoption and Children Act 2002 (Consequential Amendment to Statutory Adoption Pay) Order 2006 (S.I. 2006/2012), arts. 1, 3(b)

F976 Words in s. 171ZL(4B)(b) repealed (15.7.2011) by The Adoption and Children (Scotland) Act 2007 (Consequential Modifications) Order 2011 (S.I. 2011/1740), art. 1(2), Sch. 1 Pt. 3

F977 S. 171ZL(4B)(c) inserted (15.7.2011) by The Adoption and Children (Scotland) Act 2007 (Consequential Modifications) Order 2011 (S.I. 2011/1740), Sch. 1 para. 4

Modifications etc. (not altering text)

C117 S. 171ZL(6) disapplied (8.12.2002) by The Statutory Paternity Pay and Statutory Adoption Pay (General) Regulations 2002 (S.I. 2002/2822), regs. 1, 29(2)

171ZM Liability to make payments U.K.

(1) The liability to make payments of statutory adoption pay is a liability of any person of whom the person entitled to the payments has been an employee as mentioned in section 171ZL(2)(b) above.

(2) Regulations shall make provision as to a former employer’s liability to pay statutory adoption pay to a person in any case where the former employee’s contract of service with him has been brought to an end by the former employer solely, or mainly, for the purpose of avoiding liability for statutory adoption pay.

(3) The Secretary of State may, with the concurrence of the Board, by regulations specify circumstances in which, notwithstanding this section, liability to make payments of statutory adoption pay is to be a liability of the Board.

171ZN Rate and period of pay U.K.

(1) Statutory adoption pay shall be payable at such fixed or earnings-related weekly rate as the Secretary of State may prescribe by regulations, which may prescribe different kinds of rate for different cases.

(2) Statutory adoption pay shall be payable, subject to the provisions of this Part of this Act, in respect of each week during a prescribed period (“the adoption pay period”) of a duration not exceeding [F978 52 weeks].

(3) [F979 Except in such cases as may be prescribed,] a person shall not be liable to pay statutory adoption pay to another in respect of any week during any part of which the other works under a contract of service with him.

(4) It is immaterial for the purposes of subsection (3) above whether the work referred to in that subsection is work under a contract of service which existed immediately before the adoption pay period or a contract of service which did not so exist.

(5) Except in such cases as may be prescribed, statutory adoption pay shall not be payable to a person in respect of any week during any part of which he works for any employer who is not liable to pay him statutory adoption pay.

(6) The Secretary of State may by regulations specify circumstances in which there is to be no liability to pay statutory adoption pay in respect of a week.

[F980 (6A) Where for any purpose of this Part of this Act or of regulations it is necessary to calculate the daily rate of statutory adoption pay, the amount payable by way of statutory adoption pay for any day shall be taken as one seventh of the weekly rate.]

(7) In subsection (2) above, “week” means any period of seven days.

(8) In subsections (3), (5) and (6) above, “week” means a period of seven days beginning with the day of the week on which the adoption pay period begins.

Textual Amendments

F978 Words in s. 171ZN(2) substituted (27.6.2006 for specified purposes, 1.10.2006 in so far as not already in force) by Work and Families Act 2006 (c. 18), ss. 2, 19(2); S.I. 2006/1682, arts. 2(b), 3(b)

F979 Words in s. 171ZN(3) inserted (27.6.2006 for specified purposes, 1.10.2006 in so far as not already in force) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 21(2); S.I. 2006/1682, arts. 2(d), 3(d)

F980 S. 171ZN(6A) inserted (27.6.2006 for specified purposes, 1.10.2006 in so far as not already in force) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 21(3); S.I. 2006/1682, arts. 2(d), 3(d)

171ZO Restrictions on contracting out U.K.

(1) Any agreement shall be void to the extent that it purports—

(a) to exclude, limit or otherwise modify any provision of this Part of this Act, or

(b) to require an employee or former employee to contribute (whether directly or indirectly) towards any costs incurred by his employer or former employer under this Part of this Act.

(2) For the avoidance of doubt, any agreement between an employer and an employee authorising any deductions from statutory adoption pay which the employer is liable to pay to the employee in respect of any period shall not be void by virtue of subsection (1)(a) above if the employer—

(a) is authorised by that or another agreement to make the same deductions from any contractual remuneration which he is liable to pay in respect of the same period, or

(b) would be so authorised if he were liable to pay contractual remuneration in respect of that period.

171ZP Relationship with benefits and other payments etc U.K.

(1) Except as may be prescribed, a day which falls within the adoption pay period shall not be treated as a day of incapacity for work for the purposes of determining, for this Act, whether it forms part of a period of incapacity for work for the purposes of incapacity benefit.

(2) Regulations may provide that in prescribed circumstances a day which falls within the adoption pay period shall be treated as a day of incapacity for work for the purposes of determining entitlement to the higher rate of short-term incapacity benefit or to long-term incapacity benefit.

(3) Regulations may provide that an amount equal to a person’s statutory adoption pay for a period shall be deducted from any such benefit in respect of the same period and a person shall be entitled to such benefit only if there is a balance after the deduction and, if there is such a balance, at a weekly rate equal to it.

(4) Subject to subsections (5) and (6) below, any entitlement to statutory adoption pay shall not affect any right of a person in relation to remuneration under any contract of service (“contractual remuneration”).

(5) Subject to subsection (6) below—

(a) any contractual remuneration paid to a person by an employer of his in respect of a week in the adoption pay period shall go towards discharging any liability of that employer to pay statutory adoption pay to him in respect of that week; and

(b) any statutory adoption pay paid by an employer to a person who is an employee of his in respect of a week in the adoption pay period shall go towards discharging any liability of that employer to pay contractual remuneration to him in respect of that week.

(6) Regulations may make provision as to payments which are, and those which are not, to be treated as contractual remuneration for the purposes of subsections (4) and (5) above.

(7) In subsection (5) above, “week” means a period of seven days beginning with the day of the week on which the adoption pay period begins.

171ZQ Crown employment-Part 12ZB U.K.

The provisions of this Part of this Act apply in relation to persons employed by or under the Crown as they apply in relation to persons employed otherwise than by or under the Crown.

171ZR Special classes of person U.K.

(1) The Secretary of State may with the concurrence of the Treasury make regulations modifying any provision of this Part of this Act in such manner as he thinks proper in its application to any person who is, has been or is to be—

(a) employed on board any ship, vessel, hovercraft or aircraft;

(b) outside Great Britain at any prescribed time or in any prescribed circumstances; or

(c) in prescribed employment in connection with continental shelf operations, as defined in section 120(2) above.

(2) Regulations under subsection (1) above may, in particular, provide—

(a) for any provision of this Part of this Act to apply to any such person, notwithstanding that it would not otherwise apply;

(b) for any such provision not to apply to any such person, notwithstanding that it would otherwise apply;

(c) for excepting any such person from the application of any such provision where he neither is domiciled nor has a place of residence in any part of Great Britain;

(d) for the taking of evidence, for the purposes of the determination of any question arising under any such provision, in a country or territory outside Great Britain, by a British consular official or such other person as may be determined in accordance with the regulations.

171ZS Part 12ZB: supplementary U.K.

(1) In this Part of this Act—

• “adoption pay period” has the meaning given by section 171ZN(2) above;

• “the Board” means the Commissioners of Inland Revenue;

• [F981 “employer”, in relation to a person who is an employee, means a person who—

  (a)

  under section 6 above is liable to pay secondary Class 1 contributions in relation to any of the earnings of the person who is an employee; or

  (b)

  would be liable to pay such contributions but for—

  (i)

  the condition in section 6(1)(b), or

  (ii)

  the employee being under the age of 16;]

• “modifications” includes additions, omissions and amendments, and related expressions are to be read accordingly;

• “prescribed” means prescribed by regulations.

(2) In this Part of this Act, “employee” means a person who is—

(a) gainfully employed in Great Britain either under a contract of service or in an office (including elective office) with [F982 general earnings (as defined by section 7 of the Income Tax (Earnings and Pensions) Act 2003)]; F983 ...

F983 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) Regulations may provide—

(a) for cases where a person who falls within the definition in subsection (2) above is not to be treated as an employee for the purposes of this Part of this Act, and

(b) for cases where a person who would not otherwise be an employee for the purposes of this Part of this Act is to be treated as an employee for those purposes.

(4) Without prejudice to any other power to make regulations under this Part of this Act, regulations may specify cases in which, for the purposes of this Part of this Act or of such provisions of this Part of this Act as may be prescribed—

(a) two or more employers are to be treated as one;

(b) two or more contracts of service in respect of which the same person is an employee are to be treated as one.

(5) In this Part, except sections 171ZN and 171ZP, “week” means a period of 7 days beginning with Sunday or such other period as may be prescribed in relation to any particular case or class of cases.

(6) For the purposes of this Part of this Act, a person’s normal weekly earnings shall, subject to subsection (8) below, be taken to be the average weekly earnings which in the relevant period have been paid to him or paid for his benefit under the contract of service with the employer in question.

(7) For the purposes of subsection (6) above, “earnings” and “relevant period” shall have the meanings given to them by regulations.

(8) In such cases as may be prescribed, a person’s normal weekly earnings shall be calculated in accordance with regulations.

(9) Where—

(a) in consequence of the establishment of one or more National Health Service trusts under [F984 the National Health Service Act 2006, the National Health Service (Wales) Act 2006] or the National Health Service (Scotland) Act 1978 (c. 29), a person’s contract of employment is treated by a scheme under [F985 any of those Acts] as divided so as to constitute two or more contracts, or

(b) an order under [F986 paragraph 26(1) of Schedule 3 to the National Health Service Act 2006] provides that a person’s contract of employment is so divided,

regulations may make provision enabling the person to elect for all of those contracts to be treated as one contract for the purposes of this Part of this Act or such provisions of this Part of this Act as may be prescribed.

(10) Regulations under subsection (9) above may prescribe—

(a) the conditions that must be satisfied if a person is to be entitled to make such an election;

(b) the manner in which, and the time within which, such an election is to be made;

(c) the persons to whom, and the manner in which, notice of such an election is to be given;

(d) the information which a person who makes such an election is to provide, and the persons to whom, and the time within which, he is to provide it;

(e) the time for which such an election is to have effect;

(f) which one of the person’s employers under two or more contracts is to be regarded for the purposes of statutory adoption pay as his employer under the contract.

(11) The powers under subsections (9) and (10) are without prejudice to any other power to make regulations under this Part of this Act.

(12) Regulations under any of subsections (4) to (10) above must be made with the concurrence of the Board.

Textual Amendments

F981 Words in s. 171ZS(1) substituted (1.10.2006 with application in accordance with Sch. 8 para. 12(4) of the amending S.I.) by The Employment Equality (Age) Regulations 2006 (S.I. 2006/1031), reg. 1(1), Sch. 8 para. 12(2)

F982 Words in s. 171ZS(2)(a) substituted (6.4.2003 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. 184 (with Sch. 7)

F983 S. 171ZS(2)(b) and preceding word omitted (1.10.2006 with application in accordance with Sch. 8 para. 12(4) of the amending S.I.) by virtue of The Employment Equality (Age) Regulations 2006 (S.I. 2006/1031), reg. 1(1), Sch. 8 para. 12(3)

F984 Words in s. 171ZS(9)(a) substituted (1.3.2007) by National Health Service (Consequential Provisions) Act 2006 (c. 43), s. 8(2), Sch. 1 para. 150(a)(i) (with Sch. 3 Pt. 1)

F985 Words in s. 171ZS(9)(a) substituted (1.3.2007) by National Health Service (Consequential Provisions) Act 2006 (c. 43), s. 8(2), Sch. 1 para. 150(a)(ii) (with Sch. 3 Pt. 1)

F986 Words in s. 171ZS(9)(b) substituted (1.3.2007) by National Health Service (Consequential Provisions) Act 2006 (c. 43), s. 8(2), Sch. 1 para. 150(b) (with Sch. 3 Pt. 1)

171ZT Power to apply Part 12ZB to adoption cases not involving placement U.K.

The Secretary of State may by regulations provide for this Part to have effect in relation to cases which involve adoption, but not the placement of a child for adoption under the law of any part of the United Kingdom, with such modifications as the regulations may prescribe.]

[F987 Part XIIA U.K. Incapacity for work

Textual Amendments

F987 Pt. 12A inserted (18.11.1994 for specified purposes, 13.4.1995 in so far as not already in force) by Social Security (Incapacity for Work) Act 1994 (c. 18), ss. 5, 16(3) (with ss. 4, 7); S.I. 1994/2926, art. 2(2), Sch. Pt. 2 (with The Social Security (Incapacity Benefit) (Transitional) Regulations 1995 (S.I. 1995/310), regs. 1(1), 11, 17, 29)

Modifications etc. (not altering text)

C118 Pt. 12A powers to make regulations modified (21.5.1998) by Social Security Act 1998 (c. 14), ss. 77, 87(2)(a)

171A Test of incapacity for work. U.K.

(1) For the purposes of this Act, save as otherwise expressly provided, whether a person is capable or incapable of work shall be determined in accordance with the provisions of this Part of this Act.

(2) Regulations may make provision as to—

(a) the information or evidence required for the purpose of determining whether a person is capable or incapable of work, and

(b) the manner in which that information or evidence is to be provided,

and may provide that if a person without good cause fails to provide that information or evidence, or to do so in the manner required, he shall be treated as capable of work.

[F988 (2A) In subsection (2)(a) above the reference to such information or evidence as is there mentioned includes information or evidence capable of being used for assisting or encouraging the person in question to obtain work or enhance his prospects of obtaining it.]

(3) Regulations may provide that in any case where [F989 it falls to be determined] whether a person is capable of work—

(a) he may be called to attend for such medical examination as may be required in accordance with regulations, and

(b) if he fails without good cause to attend for or submit himself to such examination, he shall be treated as capable of work.

(4) Regulations may prescribe for the purposes of this section—

(a) matters which are or are not to be taken into account in determining whether a person does or does not have good cause for any act or omission, or

(b) circumstances in which a person is or is not to be regarded as having or not having good cause for any act or omission.

[F990 (5) All information supplied in pursuance of this section shall be taken for all purposes to be information relating to social security.]

Textual Amendments

F988 S. 171A(2A) inserted (11.11.1999 for specified purposes, 13.12.1999 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(5)(c), Sch. 8 para. 23(2); S.I. 1999/3309, art. 2(2)(b)

F989 Words in s. 171A(3) substituted (11.11.1999 for specified purposes, 3.4.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(5)(c), Sch. 8 para. 23(3); S.I. 1999/3309, art. 2(2)(a)

F990 S. 171A(5) inserted (11.11.1999 for specified purposes, 13.12.1999 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(5)(c), Sch. 8 para. 23(4); S.I. 1999/3309, art. 2(2)(b)

Modifications etc. (not altering text)

C119 Ss. 171A(2)(3)(4) restricted (18.11.1994 for specified purposes, 13.4.1995 in so far as not already in force) by Social Security (Incapacity for Work) Act 1994 (c. 18), ss. 6(3)(a), 16(3); S.I. 1994/2926, art. 2(2), Sch. Pt. 2

171B The own occupation test. U.K.

(1) Where a person has been engaged in remunerative work for more than 8 weeks in the 21 weeks immediately preceding the day with respect to which it falls to be determined whether he is or was incapable of work, [F991 the own occupation test is applicable in his case.]

(2) The own occupation test is whether he is incapable by reason of some specific disease or bodily or mental disablement of doing work which he could reasonably be expected to do in the course of the occupation in which he was so engaged.

(3) Where for any purpose of this Act it is determined in relation to a person—

(a) that the test applicable with respect to any day is the own occupation test, and

(b) that he is on that test incapable of work,

that test remains applicable in his case until the end of the spell of incapacity beginning with that day or, as the case may be, in which that day falls, or until the 197th day of incapacity for work in that spell, whichever is the earlier.

For this purpose a “spell of incapacity” means a series of 4 or more consecutive days of incapacity for work; and any two such spells not separated by a period of more than 8 weeks shall be treated as one spell of incapacity.

(4) For the purposes of subsection (3) above a day of incapacity for work means a day—

(a) with respect to which it has been determined for any purpose of this Act that the person in question was incapable of work, or

(b) in respect of which he was entitled to statutory sick pay, or

(c) in the case of a woman, which falls within the maternity allowance period, or

(d) which in accordance with regulations is to be treated for those purposes as a day of incapacity for work.

(5) Any provision of this Act apart from subsection (4) above under or by virtue of which a day is or is not to be treated for any purpose as a day of incapacity for work shall be disregarded for the purposes of this section.

(6) Provision may be made by regulations defining for the purposes of this section what is meant by “remunerative work".

The regulations may, in particular, provide—

(a) for “remunerative work" to be defined by reference to the number of hours worked per week; and

(b) for training of any prescribed description to be treated as if it were remunerative work.

(7) Provision may be made by regulations as to the application of this section in cases where a person engages in more than one occupation or in different kinds of work.

(8) The Secretary of State may by regulations provide that subsection (3) above shall have effect as if—

(a) the reference there to 4 consecutive days were to such lesser number of days, whether consecutive or not, within such period of consecutive days as may be prescribed; and

(b) for the reference to 8 weeks there were substituted a reference to such larger number of weeks as may be prescribed.

Textual Amendments

F991 Words in s. 171B(1) substituted (3.4.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 24; S.I. 1999/3309, art. 2(2)(a)

Modifications etc. (not altering text)

C120 S. 171B(3) modified (13.4.1995) by The Social Security (Incapacity for Work) (General) Regulations 1995 (S.I. 1995/311), regs. 1, 13(4)

C121 S. 171B(4)(d) restricted (18.11.1994 for specified purposes, 13.4.1995 in so far as not already in force) by Social Security (Incapacity for Work) Act 1994 (c. 18), ss. 6(3)(a), 16(3); S.I. 1994/2926, art. 2(2), Sch. Pt. 2

C122 Ss. 171B(6)-(8) restricted (18.11.1994 for specified purposes, 13.4.1995 in so far as not already in force) by Social Security (Incapacity for Work) Act 1994 (c. 18), ss. 6(3)(a), 16(3); S.I. 1994/2926, art. 2(2), Sch. Pt. 2

[F992 171C Personal capability assessments. U.K.

(1) Where the own occupation test is not applicable, or has ceased to apply, in the case of a person, the question whether the person is capable or incapable of work shall be determined in accordance with a personal capability assessment.

(2) Provision shall be made by regulations—

(a) defining a personal capability assessment by reference to the extent to which a person who has some specific disease or bodily or mental disablement is capable or incapable of performing such activities as may be prescribed;

(b) as to the manner of assessing whether a person is, in accordance with a personal capability assessment, incapable of work.

(3) Regulations may provide that, in any prescribed circumstances, a person to whom subsection (1) above applies shall, if the prescribed conditions are met, be treated as incapable of work in accordance with a personal capability assessment until such time as—

(a) such an assessment has been carried out in his case, or

(b) he falls to be treated as capable of work in accordance with regulations under section 171A(2) or (3) above or section 171E below.

The prescribed conditions may include the condition that it has not previously been determined, within such period as may be prescribed, that the person in question is or is to be treated as capable of work.

(4) Except in prescribed circumstances, a personal capability assessment carried out in the case of a person before the time when subsection (1) above applies to him shall be as effective for the purposes of that subsection as one carried out thereafter.

(5) The Secretary of State may, in the case of a person who for any purpose of this Act has been determined to be incapable of work in accordance with a personal capability assessment (including one carried out by virtue of this subsection), require the question whether the person is capable or incapable of work to be determined afresh in accordance with a further personal capability assessment.]

Textual Amendments

F992 S. 171C substituted (11.11.1999 for specified purposes, 3.4.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 61, 89(5)(b); S.I. 1999/3309, art. 2(2)(a)

[F993 171D Incapacity for work: persons to be treated as incapable or capable of work. U.K.

(1) Regulations may provide that a person shall be treated as capable of work, or as incapable of work, in such cases or circumstances as may be prescribed.

(2) Regulations may, in particular, provide that a person shall be treated as capable of work if he does work of a prescribed description, or more than the prescribed amount of work of a prescribed description.

Accordingly regulations may provide that a person shall not be treated as capable of work by reason only of his doing such work as may be prescribed, or no more than the prescribed amount of work of a prescribed description.]

Textual Amendments

F993 Ss. 171D-171G inserted (18.11.1994 for specified purposes, 13.4.1995 in so far as not already in force) by Social Security (Incapacity for Work) Act 1994 (c. 18), ss. 6(1), 16(3); S.I. 1994/2926, art. 2(2), Sch. Pt. 2

Modifications etc. (not altering text)

C123 S. 171D restricted (18.11.1994 for specified purposes, 13.4.1995 in so far as not already in force) by Social Security (Incapacity for Work) Act 1994 (c. 18), ss. 6(3)(a), 16(3); S.I. 1994/2926, art. 2(2), Sch. Pt. 2

C124 S. 171D power to make regulations modified (21.5.1998) by Social Security Act 1998 (c. 14), ss. 77, 87(2)(a)

[F993 171E Incapacity for work: disqualification, &c. U.K.

(1) Regulations may provide for disqualifying a person for receiving any benefit, allowance or other advantage under any provision for the purposes of which this Part of this Act applies, or, in such cases as may be prescribed, provide that a person shall be treated as capable of work, if—

(a) he has become incapable of work through his own misconduct;

(b) he fails without good cause to attend for or submit himself to such medical or other treatment as may be required in accordance with the regulations; or

(c) he fails without good cause to observe any prescribed rules of behaviour.

(2) Regulations shall provide that any such disqualification shall be, or as the case may be that the person shall be treated as capable of work, for such period not exceeding 6 weeks as may be determined in accordance with [F994 Chapter II of Part I of the Social Security Act 1998].

(3) Regulations may prescribe for the purposes of this section—

(a) matters which are or are not to be taken into account in determining whether a person does or does not have good cause for any act or omission, or

(b) circumstances in which a person is or is not to be regarded as having or not having good cause for any act or omission.]

Textual Amendments

F993 Ss. 171D-171G inserted (18.11.1994 for specified purposes, 13.4.1995 in so far as not already in force) by Social Security (Incapacity for Work) Act 1994 (c. 18), ss. 6(1), 16(3); S.I. 1994/2926, art. 2(2), Sch. Pt. 2

F994 Words in s. 171E(2) substituted (6.9.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 76; S.I. 1999/2422, art. 2(c), Sch. 1 (with Sch. 14)

Modifications etc. (not altering text)

C125 Ss. 171E(1)-(3) restricted (18.11.1994 for specified purposes, 13.4.1995 in so far as not already in force) by Social Security (Incapacity for Work) Act 1994 (c. 18), ss. 6(3)(a), 16(3); S.I. 1994/2926, art. 2(2), Sch. Pt. 2

[F993 171F Incapacity for work: work as councillor to be disregarded. U.K.

(1) In determining whether a person is capable or incapable of work, there shall be disregarded any work which that person has undertaken as a councillor.

(2) For this purpose “councillor” means—

(a) in relation to England and Wales, a member of a London borough council, a county [F995 or county borough] council, a district council, a parish or community council, the Common Council of the City of London or the Council of the Isles of Scilly; and

(b) in relation to Scotland, a member of a regional, islands or district council.

(3) The reference in subsection (1) above to the work which a person undertakes as a councillor shall be taken to include any work which he undertakes as a member of any of the bodies referred to in section 177(1) of the Local Government Act 1972, or section 49(1) or (1A) of the Local Government (Scotland) Act 1973, of which he is a member by virtue of his being a councillor.

(4) In making any such determination as is mentioned in subsection (1) above a person shall be treated as having been incapable of work on any day which falls in the pre-commencement period and which—

(a) would have been treated as a day on which he was so incapable, were there disregarded any work which he undertook (or was capable of undertaking) as a councillor; but

(b) would not have been so treated apart from this subsection.

The “pre-commencement period” means the period beginning with 11th May 1987 and ending immediately before 9th October 1989 (the coming into force of paragraph 2 of Schedule 8 to the Social Security Act 1989 which made provision corresponding to the provision made by this section).]

Textual Amendments

F993 Ss. 171D-171G inserted (18.11.1994 for specified purposes, 13.4.1995 in so far as not already in force) by Social Security (Incapacity for Work) Act 1994 (c. 18), ss. 6(1), 16(3); S.I. 1994/2926, art. 2(2), Sch. Pt. 2

F995 Words in s. 171F(2)(a) inserted (1.4.1996) by The Local Government Reorganisation (Wales) (Consequential Amendments) Order 1996 (S.I. 1996/525), art. 1, Sch. para. 3

[F993 171G Incapacity for work: supplementary provisions. U.K.

(1) The provisions of this Part of this Act do not apply—

(a) for the purposes of Part V of this Act (benefit for industrial injuries: see section 94(6) above);

(b) for the purposes of Part XI of this Act (statutory sick pay: see section 151(4) above); or

(c) for such other purposes as may be prescribed.

(2) In this Part of this Act—

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

• “week” means any period of 7 days.]]

Textual Amendments

F993 Ss. 171D-171G inserted (18.11.1994 for specified purposes, 13.4.1995 in so far as not already in force) by Social Security (Incapacity for Work) Act 1994 (c. 18), ss. 6(1), 16(3); S.I. 1994/2926, art. 2(2), Sch. Pt. 2

Modifications etc. (not altering text)

C126 S. 171G(1)(c) restricted (18.11.1994 for specified purposes, 13.4.1995 in so far as not already in force) by Social Security (Incapacity for Work) Act 1994 (c. 18), ss. 6(3)(a), 16(3); S.I. 1994/2926, art. 2(2), Sch. Pt. 2

Part XIII U.K. General

Interpretation E+W+S

172 Application of Act in relation to territorial waters. E+W+S

In this Act—

(a) any reference to Great Britain includes a reference to the territorial waters of the United Kingdom adjacent to Great Britain;

(b) any reference to the United Kingdom includes a reference to the territorial waters of the United Kingdom.

Modifications etc. (not altering text)

C127 S. 172 applied (2.7.2002 for specified purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act 2002 (c. 16), ss. 17(3)(a), 22(3); S.I. 2003/1766, art. 2(a)

173 Age. E+W+S

For the purposes of this Act a person—

(a) is over or under a particular age if he has or, as the case may be, has not attained that age; and

(b) is between two particular ages if he has attained the first but not the second;

and in Scotland (as in England and Wales) the time at which a person attains a particular age expressed in years is the commencement of the relevant anniversary of the date of his birth.

Modifications etc. (not altering text)

C128 S. 173 applied (2.7.2002 for specified purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act 2002 (c. 16), ss. 17(3)(b), 22(3); S.I. 2003/1766, art. 2(a)

174 References to Acts. E+W+S

In this Act—

• “the 1975 Act” means the M26 Social Security Act 1975;

• “the 1986 Act” means the M27 Social Security Act 1986;

• “the Administration Act” means the M28 Social Security Administration Act 1992;

• “the Consequential Provisions Act” means the M29 Social Security (Consequential Provisions) Act 1992;

• “the Northern Ireland Contributions and Benefits Act” M30 means the Social Security Contributions and Benefits (Northern Ireland) Act 1992;

• “the Old Cases Act” means the M31 Industrial Injuries and Diseases (Old Cases) Act 1975; and

• “the Pensions Act” means the [F996 Pension Schemes Act 1993].

Textual Amendments

F996 Words in s. 174 substituted (7.2.1994) by Pension Schemes Act 1993 (c. 48), s. 193(2), Sch. 8 para. 41 (with s. 189, Schs. 6, 9); S.I. 1994/86

Marginal Citations

M26 1975 c.14.

M27 1986 c.50.

M28 1992 c.5.

M29 1992 c.6.

M30 1992 c.7.

M31 1975 c.16.

Subordinate legislation E+W+S

175 Regulations, orders and schemes. E+W+S

(1) Subject to [F997 subsection (1A) below], regulations and orders under this Act shall be made by the Secretary of State.

[F998 (1A) Subsection (1) above has effect subject to—

(a) any provision F999 ... providing for regulations or an order to be made by the Treasury or by the Commissioners of Inland Revenue, F1000 ...

F1000 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ]

(2) Powers under this Act to make regulations, orders or schemes shall be exercisable by statutory instrument.

(3) Except in the case of an order under section 145(3) above and in so far as this Act otherwise provides, any power under this Act to make regulations or an order may be exercised—

(a) either in relation to all cases to which the power extends, or in relation to those cases subject to specified exceptions, or in relation to any specified cases or classes of case;

(b) so as to make, as respects the cases in relation to which it is exercised—

(i) the full provision to which the power extends or any less provision (whether by way of exception or otherwise),

(ii) the same provision for all cases in relation to which the power is exercised, or different provision for different cases or different classes of case or different provision as respects the same case or class of case for different purposes of this Act,

(iii) any such provision either unconditionally or subject to any specified condition;

and where such a power is expressed to be exercisable for alternative purposes it may be exercised in relation to the same case for any or all of those purposes; and powers to make regulations or an order for the purposes of any one provision of this Act are without prejudice to powers to make regulations or an order for the purposes of any other provision.

(4) Without prejudice to any specific provision in this Act, any power conferred by this Act to make regulations or an order (other than the power conferred in section 145(3) above) includes power to make thereby such incidental, supplementary, consequential or transitional provision as appears to the [F1001 person making the regulations or order] to be expedient for the purposes of the regulations or order.

(5) Without prejudice to any specific provisions in this Act, a power conferred by any provision of this Act except—

(a) sections 30, 47(6), [F1002 25B(2)(a)] and 145(3) above and paragraph 3(9) of Schedule 7 to this Act;

(b) section 122(1) above in relation to the definition of “payments by way of occupational or personal pension”; and

(c) Part XI,

to make regulations or an order includes power to provide for a person to exercise a discretion in dealing with any matter.

(6) [F1003 Any power conferred by this Act to make orders or regulations relating to housing benefit or [F1004 council tax benefit] shall include power to make different provisions for different areas.]

(7) Any power of the Secretary of State under any provision of this Act, except the provisions mentioned in subsection (5)(a) and (b) above and Part IX, to make any regulations or order, where the power is not expressed to be exercisable with the consent of the Treasury, shall if the Treasury so direct be exercisable only in conjunction with them.

(8) Any power under any of sections 116 to 120 above to modify provisions of this Act or the Administration Act extends also to modifying so much of any other provision of this Act or that Act as re-enacts provisions of the 1975 Act which replaced provisions of the National Insurance (Industrial Injuries) Acts 1965 to 1974.

(9) A power to make regulations under any of sections 116 to 120 above shall be exercisable in relation to any enactment passed after this Act which is directed to be construed as one with this Act; but this subsection applies only so far as a contrary intention is not expressed in the enactment so passed, and is without prejudice to the generality of any such direction.

(10) Any reference in this section or section 176 below to an order or regulations under this Act includes a reference to an order or regulations made under any provision of an enactment passed after this Act and directed to be construed as one with this Act; but this subsection applies only so far as a contrary intention is not expressed in the enactment so passed, and without prejudice to the generality of any such direction.

Textual Amendments

F997 Words in s. 175(1) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 29(2); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F998 S. 175(1A) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 29(3); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F999 Words in s. 175(1A)(a) repealed (1.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/392, art. 2

F1000 S. 175(1A)(b) and preceding word repealed (1.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/392, art. 2

F1001 Words in s. 175(4) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 29(4); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F1002 Word in s. 175(5) substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 36; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

F1003 S. 175(6) repealed (1.4.2013 in so far as relates to council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5)

F1004 Words in s. 175(6) substituted (6.3.1992) by Local Government Finance Act 1992 (c. 14), s. 103, Sch. 9 para. 10 (with s. 118(1)(2)(4))

Modifications etc. (not altering text)

C129 S. 175(3)-(5) applied (with modifications) (6.4.2014) by National Insurance Contributions Act 2014 (c. 7), ss. 5(2)(3), 8

176 Parliamentary control. E+W+S

(1) Subject to the provisions of this section, a statutory instrument containing (whether alone or with other provisions)—

[F1005 (za) regulations under section 5 specifying the lower earnings limit for the tax year following the designated tax year (see section 5(4) of the Pensions Act 2007) or any subsequent tax year;]

[F1006 (zb) regulations under section 5 specifying the upper earnings limit;]

(a) regulations made by virtue of—

• [F1007 section 4B(2);

• section 4C;]

• [F1008 section 10ZC;]

• section 11(3);

• section 18;

• section 19(4) to (6);

• section 28(3);

• [F1009 section 30DD(5)(b) or (c);]

• F1010 ...

• F1010 ...

• section 104(3);

• section 117;

• section 118;

• F1011 ...

• section 145;

• F1012 ...

• [F1013 section 171ZE(1);]

• [F1014 sections 171ZEA to 171ZEE;]

• [F1013 section 171ZN(1).]

[F1015 (aa) the first regulations made by virtue of section 23A(3)(c);]

[F1016 (ab) the first regulations made by virtue of section 130A(5) or (6);]

(b) regulations prescribing payments for the purposes of the definition of “payments by way of occupational or personal pension” in section 122(1) above;

[F1017 (bb) regulations prescribing a percentage rate for the purposes of—

(i) paragraph 3B(3) or 7B(3) of Schedule 5, or

(ii) paragraph 5(3) of Schedule 5A;]

(c) an order under—

• [F1018 section 25B(1)]

• section 28(2);

• [F1019 section 35A(7);]

• F1020 ...

• F1021 ...

• F1022 ...

• section 148(3)(b);

• section 157(2);

• F1023 ...

• [F1024 section 159A(1)],

shall not be made unless a draft of the instrument has been laid before Parliament and been approved by a resolution of each House.

(2) Subsection (1) above does not apply to a statutory instrument by reason only that it contains—

(a) regulations under section 117 which the instrument states are made for the purpose of making provision consequential on the making of an order under section 141, 143, 145, 146 or 162 of the Administration Act;

(b) regulations under powers conferred by any provision mentioned in paragraph (a) of that subsection F1025 ... which are to be made for the purpose of consolidating regulations to be revoked in the instrument;

(c) regulations which, in so far as they are made under powers conferred by any provision mentioned in paragraph (a) of that subsection (other than section 145 F1026 ...), only replace provisions of previous regulations with new provisions to the same effect.

[F1027 (2A) In the case of a statutory instrument containing (whether alone or with other provisions) regulations made by virtue of section 4B(2) to which subsection (1) above applies, the draft of the instrument must be laid before Parliament before the end of the period of 12 months beginning with the appropriate date.

(2B) For the purposes of subsection (2A), the “appropriate date” means—

(a) where the corresponding retrospective tax provision was passed or made before the day on which the National Insurance Contributions Act 2006 was passed, the date upon which that Act was passed, and

(b) in any other case, the date upon which the corresponding retrospective tax provision was passed or made.

(2C) For the purposes of subsection (2B), “the corresponding retrospective tax provision” in relation to the regulations means—

(a) the retrospective tax provision mentioned in subsection (1) of section 4B in relation to which the regulations are to be made by virtue of subsection (2) of that section, or

(b) where there is more than one such tax provision, whichever of those provisions was the first to be passed or made.]

(3) A statutory instrument—

(a) which contains (whether alone or with other provisions) any order, regulations or scheme made under this Act by the Secretary of State, [F1028 the Treasury or the Commissioners of Inland Revenue,] other than an order under section 145(3) above; and

(b) which is not subject to any requirement that a draft of the instrument shall be laid before and approved by a resolution of each House of Parliament,

shall be subject to annulment in pursuance of a resolution of either House of Parliament.

[F1029 (4) Subsection (3) above does not apply to a statutory instrument by reason only that it contains an order appointing the first or second appointed year [F1030 or designating the flat rate introduction year] (within the meanings given by section 122(1) above).]

Textual Amendments

F1005 S. 176(1)(za) inserted (26.9.2007) by Pensions Act 2007 (c. 22), ss. 7(5), 30(3)

F1006 S. 176(1)(zb) inserted (with effect in relation to regulations specifying the upper earnings limit for 2009-10 or any subsequent tax year) by National Insurance Contributions Act 2008 (c. 16), ss. 1(2), 6(1) (with s. 1(3))

F1007 Words in s. 176(1)(a) inserted (30.3.2006) by National Insurance Contributions Act 2006 (c. 10), ss. 1(2)(a), 9

F1008 Words in s. 176(1)(a) inserted (30.3.2006) by National Insurance Contributions Act 2006 (c. 10), ss. 3(2), 9

F1009 Words in s. 176(1)(a) inserted (3.11.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 25; S.I. 2000/2958, art. 2(6)(a)

F1010 Words in s. 176(1)(a) repealed (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 37(a), Sch. 2; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

F1011 Words in s. 176(1)(a) inserted (with effect until 31.12.2010) by virtue of Welfare Reform Act 2007 (c. 5), ss. 31(2)(a), 70(2) (with s. 31(3)); S.I. 2007/1721, art. 2(1)

F1012 Words in s. 176(1)(a) omitted (6.4.1995) by virtue of The Statutory Sick Pay Percentage Threshold Order 1995 (S.I. 1995/512), arts. 1(1), 6(1)(a)(i)

F1013 Words in s. 176(1)(a) inserted (8.12.2002) by Employment Act 2002 (c. 22), s. 55(2), Sch. 7 para. 7; S.I. 2002/2866, art. 2(2), Sch. 1 Pt. 2

F1014 Words in s. 176(1)(a) inserted (3.3.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 22; S.I. 2010/495, art. 3(c)

F1015 S. 176(1)(aa) inserted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 1 para. 10

F1016 S. 176(1)(ab) inserted (27.11.2012 for specified purposes, 1.1.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), ss. 69(4), 150(3); S.I. 2012/2946, art. 2(1)(a)(b)

F1017 S. 176(1)(bb) inserted (18.11.2004 for specified purposes, 6.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), s. 322(3)(a), Sch. 11 para. 19

F1018 Words in s. 176(1)(c) inserted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 37(b); S.I. 1994/2926, art. 2(4), Sch. Pt. 4

F1019 Words in s. 176(1)(c) inserted (12.1.2000 for specified purposes, 2.4.2000 for all other purposes) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 32; S.I. 1999/3309, art. 2(1)(b)

F1020 Words in s. 176(1)(c) repealed (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 37(b), Sch. 2; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

F1021 Words in s. 176(1)(c) repealed (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 2

F1022 Words in s. 176(1)(c) inserted (with effect until 31.12.2010) by virtue of Welfare Reform Act 2007 (c. 5), ss. 31(2)(b), 70(2) (with s. 31(3)); S.I. 2007/1721, art. 2(1)

F1023 Words in s. 176(1)(c) omitted (6.4.1995) by virtue of The Statutory Sick Pay Percentage Threshold Order 1995 (S.I. 1995/512), arts. 1(1), 6(1)(a)(ii)

F1024 Words in s. 176(1)(c) inserted (10.2.1994) by Statutory Sick Pay Act 1994 (c. 2), ss. 3(2), 5(2) (with s. 2(4))

F1025 Words in s. 176(2)(b) omitted (6.4.1995) by virtue of The Statutory Sick Pay Percentage Threshold Order 1995 (S.I. 1995/512), arts. 1(1), 6(1)(a)(iii)

F1026 Words in s. 176(2)(c) omitted (6.4.1995) by virtue of The Statutory Sick Pay Percentage Threshold Order 1995 (S.I. 1995/512), arts. 1(1), 6(1)(a)(iv)

F1027 S. 176(2A)-(2C) inserted (30.3.2006) by National Insurance Contributions Act 2006 (c. 10), ss. 1(2)(b), 9

F1028 Words in s. 176(3)(a) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 30; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F1029 S. 176(4) inserted (8.1.2001 for specified purposes, 25.1.2001 for specified purposes, 6.4.2002 in so far as not already in force) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 35(15), 86(1)(b)(2); S.I. 2000/2950, art. 6; S.I. 2001/153, art. 2(a)

F1030 Words in s. 176(4) inserted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 1 para. 35(b)

Modifications etc. (not altering text)

C130 S. 176(3) modified (5.10.1999) by Tax Credits Act 1999 (c. 10), s. 20(2), Sch. 2 para. 20(b)

Short title, commencement and extent U.K.

177 Short title, commencement and extent. U.K.

(1) This Act may be cited as the Social Security Contributions and Benefits Act 1992.

(2) This Act is to be read, where appropriate, with the Administration Act and the Consequential Provisions Act.

(3) The enactments consolidated by this Act are repealed, in consequence of the consolidation, by the Consequential Provisions Act.

(4) Except as provided in Schedule 4 to the Consequential Provisions Act, this Act shall come into force on 1st July 1992.

(5) The following provisions extend to Northern Ireland—

• section 16 and Schedule 2;

• section 116(2); and

• this section.

(6) Except as provided by this section, this Act does not extend to Northern Ireland.

SCHEDULES

Section 1(4).

SCHEDULE 1 E+W+S Supplementary provisions relating to contributions of Classes 1, 1A, [F1031 1B,] 2 and 3

Textual Amendments

F1031 Word in Sch. 1 heading inserted (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 77(1); S.I. 1998/2209, art. 2(c), Sch. Pt. 3

Class 1 contributions where earner employed in more than one employment E+W+S

1 (1) For the purposes of determining whether Class 1 contributions are payable in respect of earnings paid to an earner in a given week and, if so, the amount of the contributions— E+W+S

(a) all earnings paid to him or for his benefit in that week in respect of one or more employed earner’s employments under the same employer shall, except as may be provided by regulations, be aggregated and treated as a single payment of earnings in respect of one such employment; and

(b) earnings paid to him or for his benefit in that week by different persons in respect of different employed earner’s employments shall in prescribed circumstances be aggregated and treated as a single payment of earnings in respect of one such employment;

and regulations may provide that the provisions of this sub-paragraph shall have effect in cases prescribed by the regulations as if for any reference to a week there were substituted a reference to a period prescribed by the regulations.

[F1032 (2) Where earnings in respect of employments which include any contracted-out employment and any employment which is not a contracted-out employment are aggregated under sub-paragraph (1) above, then, except as may be provided by regulations—

(a) if the aggregated earnings exceed the current [F1033 primary threshold], the amount of the primary Class 1 contribution in respect of the aggregated earnings [F1034 attributable to section 8(1)(a) above] shall be determined in accordance with sub-paragraph (3) below; and

(b) if the aggregated earnings exceed the current [F1035 secondary threshold], the amount of the secondary Class 1 contribution in respect of the aggregated earnings shall be determined in accordance with sub-paragraph (6) below.]

[F1036 (3) The amount of the primary Class 1 contribution [F1037 attributable to section 8(1)(a) above] shall be the aggregate of the amounts determined under the following paragraphs (applying earlier paragraphs before later ones)—

(a) if the aggregated earnings are paid to or for the benefit of an earner in respect of whom minimum contributions are payable under section 43(1) of the Pension Schemes Act 1993 (contributions to personal pension schemes), the amount obtained by applying the [F1038 main primary percentage] that would apply if all the aggregated earnings were attributable to employments which are not contracted-out to such part of the aggregated earnings so attributable as [F1039 exceeds the current [F1033 primary threshold] and] does not exceed the current upper earnings limit (referred to in this paragraph as “the APPS earnings”),

(b) if some of the aggregated earnings are attributable to COMPS service, the amount obtained by applying the [F1038 main primary percentage] that would apply if all the aggregated earnings were attributable to COMPS service—

(i) to such part of the aggregated earnings attributable to COMPS service as [F1039 exceeds the current [F1033 primary threshold] and] does not exceed [F1040 the upper accrual point], or

(ii) if paragraph (a) applies, to such part of the earnings attributable to COMPS service as, when added to the APPS earnings, [F1039 exceeds the current [F1033 primary threshold] and] does not exceed [F1040 the upper accrual point],

[F1041 (ba) if paragraph (b) applies, the amount obtained by applying the main primary percentage referred to in paragraph (d) to such part of the aggregated earnings attributable to COMPS service as, when added to the APPS earnings (if any), exceeds the upper accrual point and does not exceed the current upper earnings limit,]

(c) if some of the aggregated earnings are attributable to COSRS service, the amount obtained by applying the [F1038 main primary percentage] that would apply if all the aggregated earnings were attributable to COSRS service—

(i) to such part of the aggregated earnings attributable to COSRS service as [F1039 exceeds the current [F1033 primary threshold] and] does not exceed [F1042 the upper accrual point], or

(ii) if paragraph (a) or (b) applies, to such part of the earnings attributable to COSRS service as, when added to the APPS earnings or the part attributable to COMPS service (or both), [F1039 exceeds the current [F1033 primary threshold] and] does not exceed [F1042 the upper accrual point],

[F1043 (ca) if paragraph (c) applies, the amount obtained by applying the main primary percentage referred to in paragraph (d) to such part of the aggregated earnings attributable to COSRS service as, when added to the APPS earnings or the part attributable to COMPS service (or both), exceeds the upper accrual point and does not exceed the current upper earnings limit,]

(d) the amount obtained by applying the [F1038 main primary percentage] that would apply if all the aggregated earnings were attributable to employments which are not contracted-out to such part of the aggregated earnings as, when added to the part or parts attributable to COMPS or COSRS service, [F1039 exceeds the current [F1033 primary threshold] and] does not exceed the current upper earnings limit].

F1044 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1044 (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F1045 (6) The amount of the secondary Class 1 contribution shall be the aggregate of the amounts determined under the following paragraphs (applying earlier paragraphs before later ones)—

(a) if the aggregated earnings are paid to or for the benefit of an earner in respect of whom minimum contributions are payable under section 43(1) of the Pension Schemes Act 1993, the amount obtained by applying the rate of secondary Class 1 contributions that would apply if all the aggregated earnings were attributable to employments which are not contracted-out to [F1046 such part of the APPS earnings as exceeds the [F1035 secondary threshold]],

(b) if some of the aggregated earnings are attributable to COMPS service, the amount obtained by applying the rate of secondary Class 1 contributions that would apply if all the aggregated earnings were attributable to COMPS service to [F1047 such part of the aggregated earnings attributable to such service as exceeds the [F1035 secondary threshold]],

(c) if some of the aggregated earnings are attributable to COSRS service, the amount obtained by applying the rate of secondary Class 1 contributions that would apply if all the aggregated earnings were attributable to COSRS service to [F1047 such part of the aggregated earnings attributable to such service as exceeds the [F1035 secondary threshold]],

(d) the amount obtained by applying the rate of secondary Class 1 contributions that would apply if all the aggregated earnings were attributable to employments which are not contracted-out to [F1048 such part of the remainder of the aggregated earnings as exceeds the [F1035 secondary threshold]].]

(7) Where any single payment of earnings is made in respect of two or more employed earner’s employments under different employers, liability for Class 1 contributions shall be determined by apportioning the payment to such one or more of the employers as may be prescribed, and treating a part apportioned to any employer as a separate payment of earnings by him.

(8) Where earnings are aggregated under sub-paragraph (1)(b) above, liability (if any) for the secondary contribution shall be apportioned, in such manner as may be prescribed, between the secondary contributors concerned.

[F1049 (8A) Regulations under any provision of this paragraph shall be made by the Inland Revenue.]

[F1050 (9) In this paragraph—

• “COMPS service” means service in employment in respect of which minimum payments are made to a money purchase contracted-out scheme,

• “COSRS service” means service in employment which qualifies the earner for a pension provided by a salary related contracted-out scheme]

[F1051 (10) In relation to earners paid otherwise than weekly, any reference in this paragraph to—

(a) the primary or the secondary threshold, or

(b) the upper earnings limit,

shall be construed as a reference to the equivalent of that threshold or limit prescribed under section 5(4) above.]

[F1052 (11) In relation to such earners, any reference in this paragraph to the upper accrual point is to be read as a reference to the prescribed equivalent (see section 122(6A)).]

Textual Amendments

F1032 Sch. 1 para. 1(2) substituted (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 77(2); S.I. 1999/418, art. 2(2)(3)(a)

F1033 Words in Sch. 1 para. 1 substituted (6.4.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(3)(b), Sch. 12 para. 78(3); S.I. 1999/3420, art. 4(d)

F1034 Words in Sch. 1 para. 1(2)(a) inserted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 1 para. 13(2)(a)

F1035 Words in Sch. 1 para. 1 substituted (6.4.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(3)(b), Sch. 12 para. 78(2); S.I. 1999/3420, art. 4(d)

F1036 Sch. 1 para. 1(3) substituted (6.4.1996) by Pensions Act 1995 (c. 26), ss. 148(2), 180(1) (with s. 148(5)); S.I. 1996/778, art. 2(4), Sch. Pt. 4

F1037 Words in Sch. 1 para. 1(3) inserted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 1 para. 13(2)(b)(i)

F1038 Words in Sch. 1 para. 1(3) substituted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 1 para. 13(2)(b)(ii)

F1039 Words in Sch. 1 para. 1(3) inserted (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 77(3); S.I. 1999/418, art. 2(2)(3)(a)

F1040 Words in Sch. 1 para. 1(3)(b) substituted (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 1 para. 6(2)(a)

F1041 Sch. 1 para. 1(3)(ba) inserted (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 1 para. 6(2)(b)

F1042 Words in Sch. 1 para. 1(3)(c) substituted (with effect in relation to 2009-10 and subsequent tax years) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 1 para. 6(2)(c) (with Sch. 1 para. 6(5))

F1043 Sch. 1 para. 1(3)(ca) inserted (with effect in relation to 2009-10 and subsequent tax years) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 1 para. 6(2)(d) (with Sch. 1 para. 6(5))

F1044 Sch. 1 para. 1(4)(5) repealed (6.4.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(3)(b)(c), Sch. 12 para. 78(4), Sch. 13 Pt. VI; S.I. 1999/3420, art. 4(d)(e)

F1045 Sch. 1 para. 1(6) substituted (6.4.1996) by Pensions Act 1995 (c. 26), ss. 148(3), 180(1) (with s. 148(5)); S.I. 1996/778, art. 2(4), Sch. Pt. 4

F1046 Words in Sch. 1 para. 1(6)(a) substituted (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 77(4)(a); S.I. 1999/418, art. 2(2)(3)(a)

F1047 Words in Sch. 1 para. 1(6)(b)(c) substituted (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 77(4)(b); S.I. 1999/418, art. 2(2)(3)(a)

F1048 Words in Sch. 1 para. 1(6)(d) substituted (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 77(4)(c); S.I. 1999/418, art. 2(2)(3)(a)

F1049 Sch. 1 para. 1(8A) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 31; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F1050 Sch. 1 para. 1(9) added (6.4.1996) by Pensions Act 1995 (c. 26), ss. 148(4), 180(1) (with s. 148(5)); S.I. 1996/778, art. 2(4), Sch. Pt. 4

F1051 Sch. 1 para. 1(10) added (6.4.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(3)(b), Sch. 12 para. 78(5); S.I. 1999/3420, art. 4(d)

F1052 Sch. 1 para. 1(11) inserted (with effect in relation to 2009-10 and subsequent tax years) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 1 para. 6(4) (with Sch. 1 para. 6(5))

Earnings not paid at normal intervals E+W+S

2 E+W+S Regulations [F1053 made by the Inland Revenue] may, for the purposes of Class 1 contributions, make provision as to the intervals at which payments of earnings are to be treated as made.

Textual Amendments

F1053 Words in Sch. 1 para. 2 inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 32; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

Method of paying Class 1 contributions E+W+S

3 (1) Where earnings are paid to an employed earner and in respect of that payment liability arises for primary and secondary Class 1 contributions, the secondary contributor shall (except in prescribed circumstances), as well as being liable for [F1054 any secondary contribution of his own], be liable in the first instance to pay also the earner’s primary contribution [F1055 or a prescribed part of the earner’s primary contribution], on behalf of and to the exclusion of the earner; and for the purposes of this Act and the Administration Act contributions paid by the secondary contributor on behalf of the earner shall be taken to be contributions paid by the earner. E+W+S

F1056 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) A secondary contributor shall be entitled, subject to and in accordance with regulations, to recover from an earner the amount of any primary Class 1 contribution paid or to be paid by him on behalf of the earner; [F1057 and, subject to [F1058 sub-paragraphs (3A) to (5)] below but notwithstanding any other provision in any enactment], regulations under this sub-paragraph shall provide for recovery to be made by deduction from the earner’s earnings, and for it not to be made in any other way.

[F1059 (3A) Sub-paragraph (3B) applies where a person (“the employee”) who is employed by a particular employer (“the employer”) receives earnings in a form other than money (“non-monetary earnings”) from the employer in a tax year.

(3B) If and to the extent that regulations so provide, the employer may recover from the employee, in the prescribed manner, any primary Class 1 contributions paid or to be paid by him on the employee’s behalf in respect of those earnings.]

[F1060 (4) Sub-paragraph (5) below applies in a case where—

(a) a person (“the employee”) ceases in a particular tax year (“the cessation year”) to be employed by a particular employer (“the employer”); and

(b) the employee receives from the employer in the cessation year, after the cessation of the employment, [F1061 or in the next tax year non-monetary earnings.]

(5) If and to the extent that regulations so provide, the employer may recover from the employee in such manner as may be prescribed any primary Class 1 contributions paid or to be paid by him on the employee’s behalf in respect of—

(a) the non-monetary earnings mentioned in sub-paragraph (4) above; F1062 ...

F1062 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ]

[F1063 (6) Regulations under any provision of this paragraph shall be made by the Inland Revenue.]

Textual Amendments

F1054 Words in Sch. 1 para. 3(1) substituted (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 77(5); S.I. 1999/418, art. 2(2)(3)(a)

F1055 Words in Sch. 1 para. 3(1) inserted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 1 para. 13(3)

F1056 Sch. 1 para. 3(2) repealed (with effect in relation to the tax year beginning with 6th April 2000 and subsequent tax years) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 77(1), 86, Sch. 9 Pt. VIII

F1057 Words in Sch. 1 para. 3(3) substituted (8.9.1998) by Social Security Act 1998 (c. 14), ss. 55(a), 87(2); S.I. 1998/2209, art. 2(a), Sch. Pt. 1

F1058 Words in Sch. 1 para. 3(3) substituted (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 1(2), 13; S.I. 2004/1943, art. 2(a)

F1059 Sch. 1 para. 3(3A)(3B) inserted (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 1(3), 13; S.I. 2004/1943, art. 2(a)

F1060 Sch. 1 para. 3(4)(5) inserted (8.9.1998) by Social Security Act 1998 (c. 14), ss. 55(b), 87(2); S.I. 1998/2209, art. 2(a), Sch. Pt. 1

F1061 Words in Sch. 1 para. 3(4)(b) substituted (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 1(4), 13; S.I. 2004/1943, art. 2(a)

F1062 Words in Sch. 1 para. 3(5) repealed (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 1(5), 13, Sch. 2; S.I. 2004/1943, arts. 2(a), 6(a)(i)

F1063 Sch. 1 para. 3(6) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 33; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[F1064 Prohibition on recovery of employer’s contributions E+W+S

Textual Amendments

F1064 Sch. 1 paras. 3A, 3B and cross-headings inserted (28.7.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 77(2), 86

3A (1) Subject to sub-paragraph (2) below, a person who is or has been liable to pay any secondary Class 1 or any Class 1A or Class 1B contributions shall not— E+W+S

(a) make, from earnings paid by him, any deduction in respect of any such contributions for which he or any other person is or has been liable;

(b) otherwise recover any such contributions (directly or indirectly) from any person who is or has been a relevant earner; or

(c) enter into any agreement with any person for the making of any such deduction or otherwise for the purpose of so recovering any such contributions.

(2) Sub-paragraph (1) above does not apply to the extent that an agreement between—

(a) a secondary contributor, and

(b) any person (“the earner”) in relation to whom the secondary contributor is, was or will be such a contributor in respect of the contributions to which the agreement relates,

allows the secondary contributor to recover (whether by deduction or otherwise) the whole or any part of any secondary Class 1 contribution payable in respect of [F1065 relevant employment income of that earner.]

[F1066 (2A) But an agreement in respect of relevant employment income is to be disregarded for the purposes of sub-paragraph (2) to the extent that it relates to[F1067 —

(a)] relevant employment income which is employment income of the earner by virtue of Chapter 3A of Part 7 of ITEPA 2003 (employment income: securities with artificially depressed market value)[F1068 , or

(b) any contribution, or any part of any contribution, liability to which arises as a result of regulations being given retrospective effect by virtue of section 4B(2) (earnings: power to make retrospective provision in consequence of retrospective tax legislation)].

(2B) For the purposes of sub-paragraphs (2) and (2A) “relevant employment income”, in relation to the earner, means—

(a) an amount that counts as employment income of the earner under section 426 of ITEPA 2003 (restricted securities: charge on certain post-acquisition events),

(b) an amount that counts as employment income of the earner under section 438 of that Act (convertible securities: charge on certain post-acquisition events), or

(c) a gain that is treated as remuneration derived from the earner’s employment by virtue of section 4(4)(a) above.]

(3) Sub-paragraph (2) above does not authorise any recovery (whether by deduction or otherwise)—

(a) in pursuance of any agreement entered into before 19th May 2000; or

(b) in respect of any liability to a contribution arising before the day of the passing of the Child Support, Pensions and Social Security Act 2000.

(4) In this paragraph—

• “agreement” includes any arrangement or understanding (whether or not legally enforceable); and

• “relevant earner”, in relation to a person who is or has been liable to pay any contributions, means an earner in respect of whom he is or has been so liable.]

Textual Amendments

F1065 Words in Sch. 1 para. 3A(2) substituted (with effect in accordance with s. 3(4)(5) of the amending Act) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 3(2)(a), 13; S.I. 2004/1943, art. 2(c)

F1066 Sch. 1 para. 3A(2A)(2B) inserted (with effect in accordance with s. 3(4)(5) of the amending Act) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 3(2)(b), 13; S.I. 2004/1943, art. 2(c)

F1067 Words in Sch. 1 para. 3A(2A) inserted (30.3.2006) by National Insurance Contributions Act 2006 (c. 10), ss. 5(2)(a), 9

F1068 Sch. 1 para. 3A(2A)(b) and preceding word inserted (30.3.2006) by National Insurance Contributions Act 2006 (c. 10), ss. 5(2)(b), 9

[F1064 Transfer of liability to be borne by earner E+W+S

3B (1) This paragraph applies where— E+W+S

(a) an election is jointly made by—

(i) a secondary contributor, and

(ii) a person (“the earner”) in relation to whom the secondary contributor is or will be such a contributor in respect of contributions on [F1069 relevant employment income of the earner],

for the whole or a part of any liability of the secondary contributor to contributions on any [F1070 such income] to be transferred to the earner; and

(b) the election is one in respect of which the Inland Revenue have, before it was made, given by notice to the secondary contributor their approval to both—

(i) the form of the election; and

(ii) the arrangements made in relation to the proposed election for securing that the liability transferred by the election will be met.

[F1071 (1A) In this paragraph “relevant employment income”, in relation to the earner, means—

(a) an amount that counts as employment income of the earner under section 426 of ITEPA 2003 (restricted securities: charge on certain post-acquisition events),

(b) an amount that counts as employment income of the earner under section 438 of that Act (convertible securities: charge on certain post-acquisition events), or

(c) a gain that is treated as remuneration derived from the earner’s employment by virtue of section 4(4)(a) above,

and references to contributions on relevant employment income are references to any secondary Class 1 contributions payable in respect of that income.]

(2) Any liability which—

(a) arises while the election is in force, and

(b) is a liability to pay the contributions on [F1072 relevant employment income of the earner, or the part of it], to which the election relates,

shall be treated for the purposes of this Act, the Administration Act and Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 as a liability falling on the earner, instead of on the secondary contributor.

(3) Subject to [F1073 sub-paragraphs (7)(b) and (7B)] below, an election made for the purposes of sub-paragraph (1) above shall continue in force from the time when it is made until whichever of the following first occurs, namely—

(a) it ceases to have effect in accordance with its terms;

(b) it is revoked jointly by both parties to the election;

(c) notice is given to the earner by the secondary contributor terminating the effect of the election.

(4) An approval given to the secondary contributor for the purposes of sub-paragraph (1)(b) above may be given either—

(a) for an election to be made by the secondary contributor and a particular person; or

(b) for all elections to be made, or to be made in particular circumstances, by the secondary contributor and particular persons or by the secondary contributor and persons of a particular description.

(5) The grounds on which the Inland Revenue shall be entitled to refuse an approval for the purposes of sub-paragraph (1)(b) above shall include each of the following—

(a) that it appears to the Inland Revenue that adequate arrangements have not been made for securing that the liabilities transferred by the proposed election or elections will be met by the person or persons to whom they would be so transferred; and

(b) that it appears to the Inland Revenue that they do not have sufficient information to determine whether or not grounds falling within paragraph (a) above exist.

(6) If, at any time after they have given an approval for the purposes of sub-paragraph (1)(b) above, it appears to the Inland Revenue—

(a) that the arrangements that were made or are in force for securing that liabilities transferred by elections to which the approval relates are met are proving inadequate or unsatisfactory in any respect, or

(b) that any election to which the approval relates has resulted, or is likely to result, in the avoidance or non-payment of the whole or any part of any secondary Class 1 contributions,

the Inland Revenue may withdraw the approval by notice to the secondary contributor.

(7) The withdrawal by the Inland Revenue of any approval given for the purposes of sub-paragraph (1)(b) above—

(a) may be either general or confined to a particular election or to particular elections; and

(b) shall have the effect that the election to which the withdrawal relates has no effect on contributions [F1074 on relevant employment income if—

(i) that income is within sub-paragraph (1A)(a) or (b) and the securities, or interest in securities, to which it relates were or was acquired after the withdrawal date, or

(ii) that income is within sub-paragraph (1A)(c) and the right to acquire securities to which it relates was acquired after that date.]

[F1075 (7A) In sub-paragraph (7)(b) “the withdrawal date” means—

(a) the date on which notice of the withdrawal of the approval is given, or

(b) such later date as the Inland Revenue may specify in that notice.

(7B) An election is void for the purposes of sub-paragraph (1) to the extent that it relates to [F1076 —

(a)] relevant employment income which is employment income of the earner by virtue of Chapter 3A of Part 7 of ITEPA 2003 (employment income: securities with artificially depressed market value)[F1077 , or

(b) any liability, or any part of any liability, to a contribution arising as a result of regulations being given retrospective effect by virtue of section 4B(2) (earnings: power to make retrospective provision in consequence of retrospective tax legislation)].]

(8) Where the Inland Revenue have refused or withdrawn their approval for the purposes of sub-paragraph (1)(b) above, the person who applied for it or, as the case may be, to whom it was given may appeal F1078 ... against the Inland Revenue’s decision.

(9) On an appeal under sub-paragraph (8) above [F1079 that is notified to the tribunal, the tribunal may]—

(a) dismiss the appeal;

(b) remit the decision appealed against to the Inland Revenue with a direction to make such decision as the [F1080 tribunal thinks] fit; or

(c) in the case of a decision to withdraw an approval, quash that decision and direct that that decision is to be treated as never having been made.

[F1081 (10) Subject to sub-paragraph (12) below, an election under sub-paragraph (1) above shall not apply to any contributions in respect of income which, before the election was made, counted as employment income for a tax year by virtue of Part 7 of ITEPA 2003.]

(11) Regulations made by the Inland Revenue may make provision with respect to the making of elections for the purposes of this paragraph and the giving of approvals for the purposes of sub-paragraph (1)(b) above; and any such regulations may, in particular—

(a) prescribe the matters that must be contained in such an election;

(b) provide for the manner in which such an election is to be capable of being made and of being confined to particular liabilities or the part of particular liabilities; and

(c) provide for the making of applications for such approvals and for the manner in which those applications are to be dealt with.

(12) Where—

(a) an election is made under this paragraph before the end of the period of three months beginning with the date of the passing of the Child Support, Pensions and Social Security Act 2000, and

(b) that election is expressed to relate to liabilities for contributions arising on or after 19th May 2000 and before the making of the election,

this paragraph shall have effect in relation to those liabilities as if sub-paragraph (2) above provided for them to be deemed to have fallen on the earner (instead of on the secondary contributor); and the secondary contributor shall accordingly be entitled to reimbursement from the earner for any payment made by that contributor in or towards the discharge of any of those liabilities.

F1082 (13) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F1083 (14) In this paragraph “tribunal” means the First-tier Tribunal or, where determined under Tribunal Procedure Rules, the Upper Tribunal.]]

Textual Amendments

F1069 Words in Sch. 1 para. 3B(1)(a) substituted (with effect in accordance with s. 3(4)(5) of the amending Act) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 3(3)(a)(i), 13; S.I. 2004/1943, art. 2(c)

F1070 Words in Sch. 1 para. 3B(1)(a) substituted (with effect in accordance with s. 3(4)(5) of the amending Act) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 3(3)(a)(ii), 13; S.I. 2004/1943, art. 2(c)

F1071 Sch. 1 para. 3B(1A) inserted (with effect in accordance with s. 3(4)(5) of the amending Act) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 3(3)(b), 13; S.I. 2004/1943, art. 2(c)

F1072 Words in Sch. 1 para. 3B(2)(b) substituted (with effect in accordance with s. 3(4)(5) of the amending Act) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 3(3)(c), 13; S.I. 2004/1943, art. 2(c)

F1073 Words in Sch. 1 para. 3B(3) substituted (with effect in accordance with s. 3(4)(5) of the amending Act) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 3(3)(d), 13; S.I. 2004/1943, art. 2(c)

F1074 Words in Sch. 1 para. 3B(7)(b) substituted (with effect in accordance with s. 3(4)(5) of the amending Act) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 3(3)(e), 13; S.I. 2004/1943, art. 2(c)

F1075 Sch. 1 para. 3B(7A)(7B) inserted (with effect in accordance with s. 3(4)(5) of the amending Act) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 3(3)(f), 13; S.I. 2004/1943, art. 2(c)

F1076 Words in Sch. 1 para. 3B(7B) inserted (30.3.2006) by National Insurance Contributions Act 2006 (c. 10), ss. 5(3)(a), 9

F1077 Sch. 1 para. 3B(7B)(b) and preceding word inserted (30.3.2006) by National Insurance Contributions Act 2006 (c. 10), ss. 5(3)(b), 9

F1078 Words in Sch. 1 para. 3B(8) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 169(3)

F1079 Words in Sch. 1 para. 3B(9) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 169(4)(a)

F1080 Words in Sch. 1 para. 3B(9)(b) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 169(4)(b)

F1081 Sch. 1 para. 3B(10) substituted (with effect in accordance with s. 3(4)(5) of the amending Act) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 3(3)(g), 13; S.I. 2004/1943, art. 2(c)

F1082 Sch. 1 para. 3B(13) repealed (with effect in accordance with s. 3(4)(5) of the amending Act) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 3(3)(h), 13, Sch. 2; S.I. 2004/1943, arts. 2(c), 6(a)(i)

F1083 Sch. 1 para. 3B(14) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 169(5)

General provisions as to Class 1 contributions E+W+S

4 E+W+S Regulations [F1084 made by the Inland Revenue] may, in relation to Class 1 contributions, make provision—

(a) for calculating the amounts payable according to a scale prepared from time to time by the [F1085 Inland Revenue] or otherwise adjusting them so as to avoid fractional amounts or otherwise facilitate computation;

(b) for requiring that the liability in respect of a payment made in a tax week, in so far as the liability depends on any conditions as to a person’s age or retirement, shall be determined as at the beginning of the week or as at the end of it;

(c) for securing that liability is not avoided or reduced by a person following in the payment of earnings any practice which is abnormal for the employment in respect of which the earnings are paid; and

(d) without prejudice to sub-paragraph (c) above, for enabling the [F1086 Inland Revenue], where [F1087 they are] satisfied as to the existence of any practice in respect of the payment of earnings whereby the incidence of Class 1 contributions is avoided or reduced by means of irregular or unequal payments, to give directions for securing that such contributions are payable as if that practice were not followed.

Textual Amendments

F1084 Words in Sch. 1 para. 4 inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 34; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F1085 Words in Sch. 1 para. 4(a) substituted (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. 16(a); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F1086 Words in Sch. 1 para. 4(d) substituted (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. 16(b)(i); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F1087 Words in Sch. 1 para. 4(d) substituted (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. 16(b)(ii); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[F1088 Class 1A contributions E+W+S

Textual Amendments

F1088 Sch. 1 para. 5 and cross-heading substituted (8.9.1998) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 77(6); S.I. 1998/2209, art. 2(a), Sch. Pt. 1

5 E+W+S Regulations [F1089 made by the Inland Revenue] may—

(a) make provision for calculating the amount of Class 1A contributions so as to avoid fractional amounts;

(b) modify section 10 above in relation to cases where [F1090 something is provided or made available] by reason of two or more employed earner’s employments under different employers.]

Textual Amendments

F1089 Words in Sch. 1 para. 5 inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 34; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F1090 Words in Sch. 1 para. 5(b) substituted (with effect in relation to the tax year beginning with 6.4.2000 and subsequent tax years) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 74(4), 86 (with s. 74(8))

[F1091 Class 1B contributions E+W+S

Textual Amendments

F1091 Sch. 1 para. 5A and cross-heading inserted (8.9.1998 for specified purposes, 6.4.1999 in so far as not already in force) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 77(7); S.I. 1998/2209, art. 2(b)(c), Sch. Pts. 2, 3

5A E+W+S Regulations [F1092 made by the Inland Revenue] may make provision for calculating the amount of Class 1B contributions so as to avoid fractional amounts.]

Textual Amendments

F1092 Words in Sch. 1 para. 5A inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 34; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

Power to combine collection of contributions with tax E+W+S

6 (1) Regulations made [F1093 by] the Inland Revenue may— E+W+S

[F1094 (a) provide for Class 1, Class 1A, Class 1B or Class 2 contributions to be paid, accounted for and recovered in a similar manner to income tax in relation to which [F1095 PAYE regulations] have effect;]

(b) apply or extend with or without modification in relation to such contributions any of the provisions of the Income Tax Acts or of [F1096 PAYE regulations];

(c) make provision for the appropriation of the payments made by any person between his liabilities in respect of income tax and contributions.

(2) Without prejudice to the generality of sub-paragraph (1) above, the provision that may be made by virtue of paragraph (a) of that sub-paragraph includes in relation to Class 1[F1097 , Class 1A or Class 1B] contributions—

(a) provision for requiring the payment of interest on sums due in respect of Class 1[F1097 , Class 1A or Class 1B] contributions which are not paid by the due date, for determining the date (being, in the case of Class 1 contributions, not less than 14 days after the end of the tax year in respect of which the sums are due) from which such interest is to be calculated and for enabling the repayment or remission of such interest;

(b) provision for requiring the payment of interest on sums due in respect of Class 1[F1097 , Class 1A or Class 1B] contributions which fall to be repaid and for determining the date F1098 ... from which such interest is to be calculated;

(c) provision for, or in connection with, the imposition and recovery of penalties in relation to any returns required to be made which relate to Class 1[F1097 , Class 1A or Class 1B] contributions, but subject to sub-paragraph (7) and paragraph 7 below;

and any reference to contributions or income tax in paragraph (b) or (c) of sub-paragraph (1) above shall be construed as including a reference to any interest or penalty in respect of contributions or income tax, as the case may be.

(3) The rate of interest applicable for any purpose of this paragraph shall be the rate from time to time prescribed for that purpose under section 178 of the M32 Finance Act 1989.

[F1099 (4) Where—

(a) a decision relating to contributions falls to be made under or by virtue of section 8, 10 or 11 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999; and

(b) the decision will affect a person’s liability for, or the amount of, any interest due in respect of those contributions,

regulations under sub-paragraph (1) above shall not require any such interest to be paid until the decision has been made.]

[F1100 (4A) Regulations under [F1101 sub-paragraph (1) above] shall not require the payment of interest on a sum due in respect of a Class 1B contribution if a relevant tax appeal has been brought but not finally determined; and “a relevant tax appeal” means an appeal against a determination as to the amount of income tax in respect of which the person liable to pay the Class 1B contribution is accountable in accordance with the relevant PAYE settlement agreement.]

[F1102 (4B) Interest required to be paid, by virtue of sub-paragraph (2)(a) or (b) above, by regulations under sub-paragraph (1) above shall be paid without any deduction of income tax and shall not be taken into account in computing any income, profits or losses for any tax purposes.]

(5) [F1103 The Secretary of State may by regulations made with the concurrence of the Inland Revenue] make such provision as the Secretary of State considers expedient in consequence of any provision made by or under [F1104 section 4A, 159A] or 167 above.

(6) [F1105 Provision made in regulations under sub-paragraph (5) above may] in particular require the inclusion—

(a) in returns, certificates and other documents; or

(b) in any other form of record;

which the regulations require to be kept or produced or to which those regulations otherwise apply, of such particulars relating [F1106 to relevant payments or benefits within the meaning of section 4A above or (as the case may be)] to statutory sick pay, statutory maternity pay or deductions or payments made by virtue of section 167(1) above as may be prescribed by those regulations.

(7) Section 98 of the M33 Taxes Management Act 1970 shall apply in relation to regulations made [F1107 under sub-paragraph (1) or (5)] as it applies in relation to [F1108 PAYE regulations].

F1109 (8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1093 Word in Sch. 1 para. 6(1) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 35(2); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F1094 Sch. 1 para. 6(1)(a) substituted (8.9.1998 for specified purposes, 6.4.1999 in so far as not already in force) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 77(8); S.I. 1998/2209, art. 2(b)(c), Sch. Pts. 2, 3

F1095 Words in Sch. 1 para. 6(1)(a) substituted (6.4.2003 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. 185(a) (with Sch. 7)

F1096 Words in Sch. 1 para. 6(1)(b) substituted (6.4.2003 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. 185(b) (with Sch. 7)

F1097 Words in Sch. 1 para. 6(2)(a) substituted (8.9.1998 for specified purposes, 6.4.1999 in so far as not already in force) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 77(9)(a); S.I. 1998/2209, art. 2(b)(c), Sch. Pts. 2, 3

F1098 Words in Sch. 1 para. 6(2)(b) repealed (8.9.1998 for specified purposes, 6.4.1999 in so far as not already in force) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 77(9)(b), Sch. 8; S.I. 1998/2209, art. 2(b)(c), Sch. Pts. 2, 3

F1099 Sch. 1 para. 6(4) substituted (4.3.1999 for specified purposes, 6.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 7 para. 9; S.I. 1999/527, art. 2(a), Sch. 1 (with arts. 3-6)

F1100 Sch. 1 para. 6(4A) inserted (8.9.1998 for specified purposes, 6.4.1999 in so far as not already in force) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 77(11); S.I. 1998/2209, art. 2(b)(c), Sch. Pts. 2, 3

F1101 Words in Sch. 1 para. 6(4A) substituted (4.3.1999 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(3), Sch. 9 para. 5; S.I. 1999/527, art. 2(a)(b), Schs. 1, 2 (with arts. 3-6)

F1102 Sch. 1 para. 6(4B) inserted (with effect in accordance with s. 147(5) of the amending Act) by Finance Act 2003 (c. 14), s. 147(2)

F1103 Words in Sch. 1 para. 6(5) substituted (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. 17(a); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F1104 Words in Sch. 1 para. 6(5) substituted (6.4.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(3)(b), Sch. 12 para. 78(6)(a); S.I. 1999/3420, art. 4(d)

F1105 Words in Sch. 1 para. 6(6) substituted (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. 17(b); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F1106 Words in Sch. 1 para. 6(6) inserted (6.4.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(3)(b), Sch. 12 para. 78(6)(b); S.I. 1999/3420, art. 4(d)

F1107 Words in Sch. 1 para. 6(7) substituted (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. 17(c); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F1108 Words in Sch. 1 para. 6(7) substituted (6.4.2003 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. 185(c) (with Sch. 7)

F1109 Sch. 1 para. 6(8) repealed (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 35(3), Sch. 10 Pt. I; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

Marginal Citations

M32 1989 c. 26.

M33 1970 c. 9.

Special penalties in the case of certain returns E+W+S

7 (1) This paragraph applies where regulations under [F1110 sub-paragraph (1) of paragraph 6] above make provision requiring any return which is to be made in accordance with a specified provision of regulations under [F1110 that sub-paragraph] (the “contributions return”) to be made— E+W+S

(a) at the same time as any specified return required to be made in accordance with a provision of [F1111 PAYE regulations or regulations made under] [F1112 section 70(1)(a) or 71 (sub-contractors) of the Finance Act 2004] to which section 98A of the Taxes Management Act 1970 applies (the “tax return”); or

(b) if the circumstances are such that the return mentioned in paragraph (a) above does not fall to be made, at a time defined by reference to the time for making that return, had it fallen to be made;

and, in a case falling within paragraph (b) above, any reference in the following provisions of this paragraph to the tax return shall be construed as a reference to the return there mentioned.

(2) Where this paragraph applies, regulations under [F1113 paragraph 6(1)] above may provide that section 98A of the M34 Taxes Management Act 1970 (penalties for late, fraudulent or negligent returns) shall apply in relation to any specified provision of regulations in accordance with which the contributions return is required to be made; and where they so provide then, subject to the following provisions of this paragraph—

(a) that section shall apply in relation to the contributions return as it applies in relation to the tax return; and

(b) sections 100 to 100D and 102 to [F1114 105] of that Act shall apply in relation to a penalty under section 98A of that Act to which a person is liable by virtue of this sub-paragraph as they apply in relation to any other penalty under that section.

(3) Where a person [F1115 has been required to pay] a penalty under paragraph (a) of subsection (2) of section 98A of that Act (first twelve months’ default) in consequence of a failure in respect of a tax return, he shall not also [F1116 be required to pay] a penalty under that paragraph in respect of any failure in respect of the associated contributions return.

(4) In any case where—

(a) a person is liable to a penalty under subsection (2)(b) or (4) of that section (tax-related penalties) in respect of both a tax return and its associated contributions return, and

(b) an officer of the Inland Revenue authorised for the purposes of section 100 of that Act has determined that a penalty is to be imposed under that provision in respect of both returns,

the penalty so imposed shall be a single penalty of an amount not exceeding the limit determined under sub-paragraph (5) below.

(5) The limit mentioned in sub-paragraph (4) above is an amount equal to the sum of—

(a) the maximum penalty that would have been applicable under subsection (2)(b) or (4) of section 98A of that Act (as the case may be) for a penalty in relation to the tax return only; and

(b) the maximum penalty that would have been so applicable in relation to the associated contributions return only.

(6) So much of any single penalty imposed by virtue of sub-paragraph (4) above as is recovered by the Inland Revenue shall, after the deduction of any administrative costs of the Inland Revenue attributable to its recovery, [F1117 for the purposes of making any payment into the National Insurance Fund be apportioned between income tax and contributions] in the ratio T:C, where—

• T is the maximum penalty that could have been imposed under the provision in question in relation to the tax return only; and

• C is the maximum penalty that could have been so imposed in relation to the associated contributions return only.

F1118 (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8) [F1119 Sub-paragraph (6)] above shall have effect notwithstanding any provision which treats a penalty under section 98A of that Act as if it were tax charged in an assessment and due and payable.

(9) In the application of section 98A of that Act by virtue of this paragraph, any reference to a year of assessment shall be construed, in relation to a contributions return, as a reference to the tax year corresponding to that year of assessment.

(10) In the application of section 100D of that Act (court proceedings for penalties in cases of fraud) by virtue of this paragraph—

(a) subsection (2) shall have effect with the omission of the words “ or Northern Ireland ” and paragraph (c); and

(b) subsection (3) shall have effect with the omission of the words from “ and any such proceedings instituted in Northern Ireland ” onwards.

(11) In the application of section 103 of that Act (time limit for recovery) by virtue of this paragraph—

(a) any reference in subsection (1) to tax shall be taken to include a reference to Class 1[F1120 , Class 1A and Class 1B] contributions;

(b) any penalty by virtue of sub-paragraph (4) above shall be regarded as a penalty in respect of the tax return in question; and

(c) where, by virtue of subsection (2) (death), subsection (1)(b) does not apply in relation to a penalty under section 98A(2)(b) or (4) of that Act in respect of a tax return, it shall also not apply in relation to a penalty so imposed in respect of the associated contributions return.

[F1121 (12) A penalty under section 98A of that Act as it applies by virtue of this paragraph shall not be imposed where—

(a) a decision relating to contributions falls to be made under or by virtue of section 8, 10 or 11 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999, and has not yet been made; and

(b) the decision will affect a person’s liability for the penalty, or the amount of it.]

(13) For the purposes of this paragraph—

(a) “contributions return” and “tax return” shall be construed in accordance with sub-paragraph (1) above; and

(b) a contributions return and a tax return are “associated” if the contributions return is required to be made—

(i) at the same time as the tax return, or

(ii) where sub-paragraph (1)(b) above applies, at a time defined by reference to the time for making the tax return.

Textual Amendments

F1110 Words in Sch. 1 para. 7(1) substituted (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. 18(2); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F1111 Words in Sch. 1 para. 7(1)(a) substituted (6.4.2003 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. 185(d) (with Sch. 7)

F1112 Words in Sch. 1 para. 7(1)(a) substituted (with effect in relation to payments made on or after 6.4.2007 under contracts relating to construction operations) by Finance Act 2004 (c. 12), s. 77(1), Sch. 12 para. 13(2) (with s. 77(2)-(8)); S.I. 2006/3240

F1113 Words in Sch. 1 para. 7(2) substituted (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. 18(3); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F1114 Word in Sch. 1 para. 7(2)(b) substituted (28.7.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 76(2), 86

F1115 Words in Sch. 1 para. 7(3) substituted (6.4.1999) by Social Security Act 1998 (c. 14), ss. 56(1)(a), 87(2); S.I. 1999/526, art. 2(3)(4)(a)

F1116 Words in Sch. 1 para. 7(3) substituted (6.4.1999) by Social Security Act 1998 (c. 14), ss. 56(1)(b), 87(2); S.I. 1999/526, art. 2(3)(4)(a)

F1117 Words in Sch. 1 para. 7(6) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 36(2); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F1118 Sch. 1 para. 7(7) repealed (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 36(3), Sch. 10 Pt. I; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F1119 Words in Sch. 1 para. 7(8) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 36(4); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F1120 Words in Sch. 1 para. 7(11)(a) substituted (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 77(12); S.I. 1998/2209, art. 2(c), Sch. Pt. 3

F1121 Sch. 1 para. 7(12) substituted (4.3.1999 for specified purposes, 6.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 7 para. 10; S.I. 1999/527, art. 2(a), Sch. 1 (with arts. 3-6)

Modifications etc. (not altering text)

C131 Sch. 1 para. 7 modified (1.4.2008 for specified purposes, 1.7.2008 for specified purposes, 1.1.2009 for specified purposes, 1.4.2009 in so far as not already in force) by Finance Act 2007 (c. 11), s. 97(2), Sch. 24 para. 30; S.I. 2008/568, art. 2(a)(b)(c)(d)(e)(f) (with art. 3)

Marginal Citations

M34 1970 c. 9.

[F1122 7A (1) This paragraph applies where paragraph 7 above applies; and in this paragraph “contributions return” has the same meaning as in that paragraph. E+W+S

(2) Without prejudice to paragraph 7(2) above or to the [F1123 other] powers of the Inland Revenue to penalise omissions or errors in returns, regulations [F1124 made by the Treasury] may provide for the [F1125 Inland Revenue] to impose penalties in respect of a person who, in making a contributions return, fraudulently or negligently—

(a) fails to provide any information or computation that he is required to provide; or

(b) provides any such information or computation that is incorrect.

(3) Regulations under sub-paragraph (2) above shall—

(a) prescribe the rates of penalty, or provide for how they are to be ascertained;

(b) provide for the penalty to be imposed by the [F1126 Inland Revenue] within six years after the date on which the penalty is incurred;

(c) provide for determining the date on which, for the purposes of paragraph (b) above, the penalty is incurred;

(d) prescribe the means by which the penalty is to be enforced; and

(e) provide for enabling the [F1127 Inland Revenue, in their] discretion, to mitigate or to remit the penalty, or to stay or to compound any proceedings for it.]

Textual Amendments

F1122 Sch. 1 para. 7A inserted (4.3.1999 for specified purposes, 6.4.1999 in so far as not already in force) by Social Security Act 1998 (c. 14), ss. 56(2), 87(2); S.I. 1999/526, art. 2(1)(2)(b)

F1123 Word in Sch. 1 para. 7A(2) inserted (4.3.1999 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(3), Sch. 9 para. 6(2)(a); S.I. 1999/527, art. 2(a)(b), Schs. 1, 2 (with arts. 3-6)

F1124 Words in Sch. 1 para. 7A(2) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 37; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F1125 Words in Sch. 1 para. 7A(2) substituted (4.3.1999 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(3), Sch. 9 para. 6(2)(b); S.I. 1999/527, art. 2(a)(b), Schs. 1, 2 (with arts. 3-6)

F1126 Words in Sch. 1 para. 7A(3)(b) substituted (4.3.1999 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(3), Sch. 9 para. 6(3)(a); S.I. 1999/527, art. 2(a)(b), Schs. 1, 2 (with arts. 3-6)

F1127 Words in Sch. 1 para. 7A(3)(e) substituted (4.3.1999 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(3), Sch. 9 para. 6(3)(b); S.I. 1999/527, art. 2(a)(b), Schs. 1, 2 (with arts. 3-6)

[F1128 Collection of contributions [F1129 otherwise than through PAYE system] E+W+S

Textual Amendments

F1128 Sch. 1 para. 7B and cross-heading inserted (4.3.1999 for specified purposes, 6.4.1999 in so far as not already in force) by Social Security Act 1998 (c. 14), ss. 57, 87(2); S.I. 1999/526, art. 2(1)(2)(c)

F1129 Words in Sch. 1 para. 7B cross-heading substituted (4.3.1999 for specified purposes, 1.4.1999 for remaining purposes) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 9 para. 7(2); S.I. 1999/527, art. 2(a)(b), Schs. 1, 2 (with arts. 3-6)

7B (1) [F1130 The Treasury may by regulations] provide that, in such cases or circumstances as may be [F1131 prescribed, Class 1, Class 1A, Class 1B or Class 2 contributions shall be paid to the Inland Revenue in a manner different from that in which income tax in relation to which [F1132 PAYE regulations] apply is payable.] E+W+S

(2) Regulations under this paragraph may, in particular—

(a) provide for returns to be made to the [F1133 Inland Revenue] by such date as may be prescribed;

(b) prescribe the form in which returns are to be made, or provide for returns to be made in such form as the [F1133 Inland Revenue] may approve;

(c) prescribe the manner in which contributions are to be paid, or provide for contributions to be paid in such manner as the [F1133 Inland Revenue] may approve;

(d) prescribe the due date for the payment of contributions;

[F1134 (e) require interest to be paid on contributions that are not paid by the due date, and provide for determining the date from which such interest is to be calculated;]

(f) provide for interest to be paid on contributions that fall to be repaid;

(g) provide for determining the date from which interest to be charged or paid pursuant to regulations under paragraph (e) or (f) above is to be calculated;

(h) provide for penalties to be imposed in respect of a person who—

(i) fails to submit, within the time allowed, a return required to be made in accordance with regulations under paragraph (a) above;

(ii) in making such a return, fraudulently or negligently fails to provide any information or computation that he is required to provide;

(iii) in making such a return, fraudulently or negligently provides any incorrect information or computation; or

(iv) fails to pay Class 2 contributions by the due date;

(i) provide for a penalty imposed pursuant to regulations under paragraph (h) above to carry interest from the date on which it becomes payable until payment.

(3) Where—

(a) a decision relating to contributions falls to be made under section 8, 9, 10, 12, 14 or 15 of the Social Security Act 1998; and

(b) the decision will affect a person’s liability for, or the amount of, any interest due in respect of those contributions,

regulations under sub-paragraph (2)(e) above shall not require any such interest to be paid until the decision has been made.

F1135 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) Regulations under sub-paragraph (2)(h) above shall—

(a) prescribe the rates of penalty, or provide for how they are to be ascertained;

(b) F1136 ... provide for the penalty to be imposed by the [F1137 Inland Revenue]—

(i) within six years after the date on which the penalty is incurred; or

(ii) where the amount of the penalty is to be ascertained by reference to the amount of any contributions payable, at any later time within three years after the final determination of the amount of those contributions;

(c) provide for determining the date on which, for the purposes of paragraph (b) above, the penalty is incurred;

(d) prescribe the means by which the penalty is to be enforced; and

(e) provide for enabling the [F1138 Inland Revenue, in their] discretion, to mitigate or to remit the penalty, or to stay or to compound any proceedings for it.

[F1139 (5A) Regulations under this paragraph may, in relation to any penalty imposed by such regulations, make provision applying (with or without modifications) any enactment applying for the purposes of income tax that is contained in Part X of the Taxes Management Act 1970 (penalties).]

F1140 (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) Section 12 above shall not apply in relation to Class 2 contributions in respect of which the [F1141 Inland Revenue] [F1141 charge] interest or [F1141 impose] a penalty pursuant to regulations under paragraph (e) or (h) of sub-paragraph (2) above.

(8) Interest or penalties may be charged by virtue of regulations under this paragraph in respect of a period before the coming into force of section 57 of the Social Security Act 1998 but only to the extent that interest or penalties would have been chargeable if the contributions in question had been recoverable, in respect of that period, by virtue of regulations under paragraph 6 above.

(9) Any reference to contributions in sub-paragraph (1) above shall be construed as including a reference to any interest or penalty payable, in respect of contributions, by virtue of regulations under paragraph (e) or (h) of sub-paragraph (2) above.

(10) The rate of interest applicable for any purpose of this paragraph shall be the rate from time to time prescribed under section 178 of the Finance Act 1989 for the corresponding purpose of paragraph 6 above.]

Textual Amendments

F1130 Words in Sch. 1 para. 7B(1) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 38; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F1131 Words in Sch. 1 para. 7B(1) substituted (4.3.1999 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(3), Sch. 9 para. 7(3); S.I. 1999/527, art. 2(a)(b), Schs. 1, 2 (with arts. 3-6)

F1132 Words in Sch. 1 para. 7B(1) substituted (6.4.2003 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. 185(e) (with Sch. 7)

F1133 Words in Sch. 1 para. 7B(1) substituted (4.3.1999 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(3), Sch. 9 para. 7(3); S.I. 1999/527, art. 2(a)(b), Schs. 1, 2 (with arts. 3-6)

F1134 Sch. 1 para. 7B(2)(e) substituted (28.7.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 76(3), 86

F1135 Sch. 1 para. 7B(4) repealed (4.3.1999 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(3), Sch. 9 para. 7(5), Sch. 10 Pt. I; S.I. 1999/527, art. 2(a)(b), Schs. 1, 2 (with arts. 3-6)

F1136 Words in Sch. 1 para. 7B(5)(b) repealed (4.3.1999 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(3), Sch. 9 para. 7(6)(a), Sch. 10 Pt. I; S.I. 1999/527, art. 2(a)(b), Schs. 1, 2 (with arts. 3-6)

F1137 Words in Sch. 1 para. 7B(5)(b) substituted (4.3.1999 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(3), Sch. 9 para. 7(6)(a); S.I. 1999/527, art. 2(a)(b), Schs. 1, 2 (with arts. 3-6)

F1138 Words in Sch. 1 para. 7B(5)(e) substituted (4.3.1999 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(3), Sch. 9 para. 7(6)(b); S.I. 1999/527, art. 2(a)(b), Schs. 1, 2 (with arts. 3-6)

F1139 Sch. 1 para. 7B(5A) inserted (28.7.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 76(4), 86

F1140 Sch. 1 para. 7B(6) repealed (4.3.1999 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(3), Sch. 9 para. 7(5), Sch. 10 Pt. I; S.I. 1999/527, art. 2(a)(b), Schs. 1, 2 (with arts. 3-6)

F1141 Words in Sch. 1 para. 7B(7) substituted (4.3.1999 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(3), Sch. 9 para. 7(7); S.I. 1999/527, art. 2(a)(b), Schs. 1, 2 (with arts. 3-6)

Modifications etc. (not altering text)

C132 Sch. 1 para. 7B modified by Finance Act 2007 (c. 11), s. 97(2), Sch. 24 para. 30 (as amended (21.7.2009) by Finance Act 2009 (c. 10), Sch. 57 para. 9)

C133 Sch. 1 para. 7B modified (1.4.2013) by Finance Act 2012 (c. 14), Sch. 38 para. 54; S.I. 2013/279, art. 2

[F1142 7BZA (1) The Inland Revenue may by regulations provide for Class 1, Class 1A, Class 1B or Class 2 contributions to which regulations under paragraph 7B apply to be recovered in a similar manner to income tax. E+W+S

(2) Regulations under sub-paragraph (1) may apply or extend with or without modification in relation to such contributions any of the provisions of the Income Tax Acts or of PAYE regulations.

(3) Any reference to contributions in this paragraph shall be construed as including a reference to any interest or penalty payable, in respect of contributions, by virtue of regulations under paragraph (e) or (h) of paragraph 7B(2).]

Textual Amendments

F1142 Sch. 1 para. 7BZA inserted (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 5(4), 13; S.I. 2004/1943, art. 2(e)

[F1143 7BA E+W+S The Inland Revenue may by regulations provide for amounts in respect of contributions or interest that fall to be paid or repaid in accordance with any regulations under this Schedule to be set off, or to be capable of being set off, in prescribed circumstances and to the prescribed extent, against any such liabilities under regulations under this Schedule of the person entitled to the payment or repayment as may be prescribed.]

Textual Amendments

F1143 Sch. 1 para. 7BA inserted (28.7.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 76(5), 86

General regulation - making powers E+W+S

8 (1) [F1144 The appropriate authority may by regulations] provide— E+W+S

(a) for requiring persons to maintain, in such form and manner as may be prescribed, records—

(i) of the earnings paid by them to and in respect of earners, and

(ii) of the contributions paid or payable in respect of earnings so paid,

for the purpose of enabling the incidence of liability for contributions of any class to be determined, and to retain the records for so long as may be prescribed;

[F1145 (aa) for requiring persons to maintain, in such form and manner as may be prescribed, records of such matters as may be prescribed for purposes connected with the employment allowance provisions (within the meaning of the National Insurance Contributions Act 2014), and to retain the records for so long as may be prescribed;]

(b) for requiring persons to maintain, in such form and manner as may be prescribed, records of such matters as may be prescribed for the purpose of enabling the incidence of liability for Class 1A [F1146 or Class 1B] contributions to be determined, and to retain the records for so long as may be prescribed;

(c) for treating primary Class 1 contributions, when payable on the primary contributor’s behalf by the secondary contributor, but not paid, as actually paid where the failure to pay is shown not to have been with the consent or connivance of, or attributable to any negligence on the part of, the primary contributor and, in the case of contributions so treated, for treating them also as paid at a prescribed time or in respect of a prescribed period;

[F1147 (ca) for requiring a secondary contributor to notify a person to whom any of his liabilities are transferred by an election under paragraph 3B above of—

(i) any transferred liability that arises;

(ii) the amount of any transferred liability that arises; and

(iii) the contents of any notice of withdrawal by the Inland Revenue of any approval that relates to that election;]

(d) for treating, for the purpose of any entitlement to benefit, contributions paid at or after any prescribed time as paid at some other time (whether earlier or later) or, in the case of contributions paid after the due date for payment, or at such later date as may be prescribed, as not having been paid;

(e) for enabling contributions to be treated as paid in respect of a tax year earlier or later than that in respect of which they were actually paid;

(f) for treating (for the purposes of Class 2 contributions) a week which falls partly in one, and partly in another, tax year as falling wholly within one or the other of those tax years;

(g) for treating contributions of the wrong class, or at the wrong rate, or of the wrong amount, as paid on account of contributions properly payable (notwithstanding section 14 above, in the case of Class 3 contributions) or as paid (wholly or in part) in discharge of a liability for a [F1148 contributions equivalent premium];

(h) for the repayment, in prescribed cases, of the whole or a prescribed part of any contributions paid by reference to earnings which have become repayable;

F1149 (i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F1150 (ia) for the repayment, in prescribed cases, of the whole or a prescribed part [F1151 of a Class 1A or] of a Class 1B contribution;]

(j) for the repayment, on the making of an application in the prescribed manner and within the prescribed time, of Class 2 contributions paid by a person in respect of a period which consists of, or falls within, a tax year for which his earnings from employment as a self-employed earner were, or were such as to be treated by regulations under subsection (4) of section 11 above as being, at a lower rate than the one specified in that subsection for that year;

(k) for excepting a person from liability for contributions repaid by virtue of paragraph (j) above, to the extent that he would not have been so excepted by virtue of section 11(4) above;

(l) without prejudice to paragraph (g) above, for enabling—

(i) the whole or part of any payment of secondary Class 1 contributions to be treated as a payment of Class 1A contributions [F1152 or a Class 1B contribution];

(ii) the whole or part of any payment of Class 1A contributions to be treated as a payment of secondary Class 1 contributions [F1153 , a Class 1B contribution] or Class 2 contributions;

[F1154 (iia) the whole or part of any payment of a Class 1B contribution to be treated as a payment of secondary Class 1 contributions, Class 1A contributions or Class 2 contributions;]

(iii) the whole or part of any payment of Class 2 contributions to be treated as a payment of secondary Class 1 contributions [F1155 , Class 1A contributions or a Class 1B contribution];

(m) for the return of the whole or any prescribed part of any contributions paid either in error or in such circumstances that, under any provision of Part I of this Act or of regulations, they fall to be repaid;

(n) for treating a person as being an employed earner, notwithstanding that his employment is outside Great Britain;

(o) for treating a person’s employment as continuing during periods of holiday, unemployment or incapacity for work and in such other circumstances as may be prescribed;

F1156 (p) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(q) for any other matters incidental to the payment, collection or return of contributions.

[F1157 (1A) In sub-paragraph (1), “the appropriate authority” means the Treasury, except that, in relation to—

(a) provision made by virtue of paragraph (d) of that sub-paragraph, and

(b) provision made by virtue of paragraph (q) of that sub-paragraph in relation to the matters referred to in paragraph (d),

it means the Secretary of State [F1158 acting with the concurrence of the Inland Revenue].]

F1159 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1159 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1144 Words in Sch. 1 para. 8(1) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 39(2); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F1145 Sch. 1 para. 8(1)(aa) inserted (6.4.2014) by National Insurance Contributions Act 2014 (c. 7), ss. 7(1), 8

F1146 Words in Sch. 1 para. 8(1)(b) inserted (8.9.1998 for specified purposes, 6.4.1999 in so far as not already in force) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 77(14); S.I. 1998/2209, art. 2(b)(c), Sch. Pts. 2, 3

F1147 Sch. 1 para. 8(1)(ca) inserted (28.7.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 77(4), 86

F1148 Words in Sch. 1 para. 8(1)(g) substituted (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 14; S.I. 1997/664, art. 2(3), Sch. Pt. 2

F1149 Sch. 1 para. 8(1)(i) repealed (with effect in relation to the tax year beginning with 6.4.2000 and subsequent tax years) by Child Support, Pensions and Social Security Act 2000 (c. 19), s. 86, Sch. 9 Pt. VIII(1)

F1150 Sch. 1 para. 8(1)(ia) inserted (8.9.1998 for specified purposes, 6.4.1999 in so far as not already in force) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 77(15); S.I. 1998/2209, art. 2(b)(c), Sch. Pts. 2, 3

F1151 Words in Sch. 1 para. 8(1)(ia) inserted (with effect in relation to the tax year beginning with 6.4.2000 and subsequent tax years) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 74(5), 86 (with s. 74(8))

F1152 Words in Sch. 1 para. 8(1)(l)(i) inserted (8.9.1998 for specified purposes, 6.4.1999 in so far as not already in force) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 77(16)(a); S.I. 1998/2209, art. 2(b)(c), Sch. Pts. 2, 3

F1153 Words in Sch. 1 para. 8(1)(l)(ii) inserted (8.9.1998 for specified purposes, 6.4.1999 in so far as not already in force) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 77(16)(b); S.I. 1998/2209, art. 2(b)(c), Sch. Pts. 2, 3

F1154 Sch. 1 para. 8(1)(l)(iia) inserted (8.9.1998 for specified purposes, 6.4.1999 in so far as not already in force) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 77(16)(c); S.I. 1998/2209, art. 2(b)(c), Sch. Pts. 2, 3

F1155 Words in Sch. 1 para. 8(1)(l)(iii) substituted (8.9.1998 for specified purposes, 6.4.1999 in so far as not already in force) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 77(16)(d); S.I. 1998/2209, art. 2(b)(c), Sch. Pts. 2, 3

F1156 Sch. 1 para. 8(1)(p) repealed (1.7.1997) by Social Security Administration (Fraud) Act 1997 (c. 47), s. 25(1), Sch. 2; S.I. 1997/1577, art. 2, Sch.

F1157 Sch. 1 para. 8(1A) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 39(3); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F1158 Words in Sch. 1 para. 8(1A) inserted (11.11.1999) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(4)(d), Sch. 11 para. 3

F1159 Sch. 1 para. 8(2)(3) repealed (6.4.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 13 Pt. VI; S.I. 1999/3420, art. 4(e)

9 E+W+S [F1160 The Treasury may by regulations] provide that—

(a) for the purpose of determining whether a contribution is payable in respect of any person, or

(b) for determining the amount or rate of any contribution,

he is to be treated as having attained at the beginning of a week, or as not having attained until the end of a week, any age which he attains during the course of that week.

Textual Amendments

F1160 Words in Sch. 1 para. 9 substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 40; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

Deduction of contributions from pension, etc. E+W+S

10 (1) Where a person is in receipt of a pension or allowance payable by the Secretary of State by virtue of any prescribed enactment or instrument, the Secretary of State may with the consent of that person pay any contributions (other than Class 1 or Class 4 contributions) payable by him and deduct the amount so paid from the pension or allowance. E+W+S

(2) Sub-paragraph (1) above shall have effect notwithstanding anything in any Act, Royal Warrant, Order in Council, order or scheme.

Sickness payments counting as remuneration E+W+S

11 (1) [F1161 The Treasury may by regulations] make provision as to the manner in which, and the person through whom, any sickness payment which, by virtue of section 4(1) above, is to be treated as remuneration derived from employed earner’s employment is to be made. E+W+S

(2) In any case where regulations made under sub-paragraph (1) above have the effect of requiring a registered friendly society (within the meaning of the M35 Friendly Societies Act 1974) to make amendments to its rules, the amendments may, notwithstanding any provision of those rules, be made in accordance with the procedure prescribed by regulations made by the Chief Registrar of Friendly Societies for the purposes of this paragraph.

Textual Amendments

F1161 Words in Sch. 1 para. 11(1) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 41; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

Marginal Citations

M35 1974 c. 46.

Section 16(3).

SCHEDULE 2 E+W+S Levy of Class 4 contributions with income tax

Interpretation E+W+S

1 E+W+S In this Schedule—

(a) “the Act of 1988” means the M36 Income and Corporation Taxes Act1988;

[F1162 (ab) “ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 2005;]

[F1163 (ac) “ITA 2007” means the Income Tax Act 2007;]

F1164 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c) “year” means year of assessment within the meaning of [F1165 the Income Tax Acts (see section 989 of ITA 2007)].

Textual Amendments

F1162 Sch. 2 para. 1(ab) inserted (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 422(2) (with Sch. 2)

F1163 Sch. 2 para. 1(ac) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 290(2) (with Sch. 2)

F1164 Sch. 2 para. 1(b) repealed (with effect in accordance with s. 579(1) of the amending Act) by Capital Allowances Act 2001 (c. 2), Sch. 2 para. 75(1), Sch. 4 (with s. 579, Sch. 3)

F1165 Words in Sch. 2 para. 1(c) substituted (with effect for the tax year 2007-08 and subsequent tax years) by The Income Tax Act 2007 (Amendment) Order 2010 (S.I. 2010/588), arts. 1(2), 2(2)

Marginal Citations

M36 1988 c. 1.

Method of computing profits or gains E+W+S

2 E+W+S Subject to the following paragraphs, Class 4 contributions shall be payable in respect of the full amount of all [F1166 profits—

(a) which are the profits of any relevant trade, profession or vocation which is not carried on wholly outside the United Kingdom, and

(b) which are chargeable to income tax under Chapter 2 of Part 2 of ITTOIA 2005.]

Textual Amendments

F1166 Words in Sch. 2 para. 2 substituted (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 422(3) (with Sch. 2)

Reliefs E+W+S

3 (1) For the purposes of computing the amount of profits F1167 ... in respect of which Class 4 contributions are payable, relief shall be available under, and in the manner provided by, the following provisions of [F1168 ITA 2007]— U.K.

(a) [F1169 sections 64 and 72] (set-off of trade losses against general income), but only where loss arises from activities the profits F1167 ... of which would be brought into computation for the purposes of Class 4 contributions;

F1170 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c) [F1171 section 83] (carry-forward of loss against subsequent profits); and

(d) [F1172 section 89] (carry-back of terminal losses).

(2) The following relief provisions F1173 ... shall not apply, that is to say—

(a) Chapter I of Part VII [F1174 of the Act of 1988 and Chapters 2 and 3 of Part 3 and sections 457, 458 and 459 of ITA 2007] (personal reliefs);

(b) [F1175 section 383 of ITA 2007] (relief for payment of interest);

F1176 (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d) [F1177 sections 88 and 94 of ITA 2007] (treatment of interest as a loss for purposes of carry-forward or carry-back);

F1178 (e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1179 ...

(f) sections 619 and 620 (premiums or other consideration under annuity contracts and trust schemes); [F1180 and

(g) section 639 (personal pension contributions).]

F1181 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) Where in the year 1990-1991 or any subsequent year of assessment for which a person claims and is allowed relief by virtue of sub-paragraph (1) above there falls to be made in computing his [F1182 net income] for income tax purposes a deduction in respect of any loss in any relevant trade, profession or vocation—

(a) the amount of the deduction shall, as far as may be, be treated for the purpose of the charge to Class 4 contributions as reducing the person’s profits F1183 ... for that year of any relevant trade, profession or vocation, and

(b) any excess shall be treated for that purpose as reducing such profits F1183 ... for subsequent years (being deducted as far as may be from those of the immediately following year, whether or not the person claims or is entitled to claim relief under this paragraph for that year, and, so far as it cannot be so deducted, then from those of the next year, and so on).

(5) Relief shall be allowed, in respect of—

F1184 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) payments under [F1185 section 383 of ITA 2007] (relief for payment of interest), being payments for which relief from income tax is or can be given,

[F1186 (c) payments from which a sum representing income tax must be deducted under—

(i) section 900(2) of ITA 2007 (commercial payments made by individuals),

(ii) section 903(5) of that Act (patent royalties), or

(iii) section 906(5) of that Act (certain royalties etc where usual place of abode of owner is abroad),

(d) so much of any payment from which a sum representing income tax must be deducted under section 910(2) of ITA 2007 (proceeds of a sale of patent rights: payments to non-UK residents) as is equal to the amount referred to in that provision as “the chargeable amount”, or

(e) a payment from which a sum representing income tax must be deducted as a result of a direction under section 944(2) of ITA 2007 (tax avoidance: certain payments to non-UK residents)]

[F1187 so far as the payment is incurred] wholly or exclusively for the purposes of any relevant trade, profession or vocation, by way of deduction from or set-off against profits F1183 ... chargeable to Class 4 contributions for the year in which the payments are made; and, in the case of any insufficiency of the profits F1183 ... of that year, the payments shall be carried forward and deducted from or set off against the profits F1183 ... of any subsequent year (being deducted or set off as far as may be from or against the profits F1183 ... of the immediately following year, whether or not relief can be claimed under this paragraph for that year, and so far as it cannot be so deducted, from or against those of the next year, and so on).

Textual Amendments

F1167 Words in Sch. 2 para. 3(1) repealed (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 422(4), Sch. 3 (with Sch. 2)

F1168 Words in Sch. 2 para. 3(1) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 290(3)(a)(i) (with Sch. 2)

F1169 Words in Sch. 2 para. 3(1)(a) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 290(3)(a)(ii) (with Sch. 2)

F1170 Sch. 2 para. 3(1)(b) repealed (8.9.1998) by Social Security Act 1998 (c. 14), ss. 59(3), 87(2), Sch. 8; S.I. 1998/2209, art. 2(a), Sch. Pt. 1

F1171 Words in Sch. 2 para. 3(1)(c) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 290(3)(a)(iii) (with Sch. 2)

F1172 Words in Sch. 2 para. 3(1)(d) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 290(3)(a)(iv) (with Sch. 2)

F1173 Words in Sch. 2 para. 3(2) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 290(3)(b)(i), Sch. 3 Pt. 1 (with Sch. 2)

F1174 Words in Sch. 2 para. 3(2)(a) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 290(3)(b)(ii) (with Sch. 2)

F1175 Words in Sch. 2 para. 3(2)(b) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 290(3)(b)(iii) (with Sch. 2)

F1176 Sch. 2 para. 3(2)(c) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 290(3)(b)(iv), Sch. 3 Pt. 1 (with Sch. 2)

F1177 Words in Sch. 2 para. 3(2)(d) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 290(3)(b)(v) (with Sch. 2)

F1178 Sch. 2 para. 3(2)(e) repealed (with effect in accordance with s. 147(3) of the amending Act) by Finance Act 1996 (c. 8), s. 147(2)(a), Sch. 41 Pt. 5(15) Note

F1179 Word in Sch. 2 para. 3(2) omitted (retrospective to 1.7.1992) by Social Security (Contributions) Act 1994 (c. 1), s. 3(1)(a)(2)

F1180 Sch. 2 para. 3(2)(g) and preceding word inserted (retrospective to 1.7.1992) by Social Security (Contributions) Act 1994 (c. 1), s. 3(1)(b)(2)

F1181 Sch. 2 para. 3(3) omitted (with effect in accordance with s. 17(3) of the amending Act) by virtue of National Insurance Contributions Act 2014 (c. 7), s. 17(1)(a) (with s. 17(3))

F1182 Words in Sch. 2 para. 3(4) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 290(3)(c) (with Sch. 2)

F1183 Words in Sch. 2 para. 3(4)(5) repealed (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 422(4), Sch. 3 (with Sch. 2)

F1184 Sch. 2 para. 3(5)(a) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 290(3)(d)(i), Sch. 3 Pt. 1 (with Sch. 2)

F1185 Words in Sch. 2 para. 3(5)(b) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 290(3)(d)(ii) (with Sch. 2)

F1186 Sch. 2 para. 3(5)(c)-(e) inserted (with effect for the tax year 2007-08 and subsequent tax years) by The Income Tax Act 2007 (Amendment) Order 2010 (S.I. 2010/588), arts. 1(2), 2(3)(a)

F1187 Words in Sch. 2 para. 3(5) substituted (with effect for the tax year 2007-08 and subsequent tax years) by The Income Tax Act 2007 (Amendment) Order 2010 (S.I. 2010/588), arts. 1(2), 2(3)(b)

Modifications etc. (not altering text)

C134 Sch. 2 para. 3(1) modified (21.7.2009) by Finance Act 2009 (c. 10), Sch. 6 para. 2(6)

Partnerships E+W+S

4 (1) Where a trade or profession is carried on by two or more persons jointly, the liability of any one of them in respect of Class 4 contributions shall arise in respect of his share of the profits F1188 ... of that trade or profession (so far as immediately derived by him from carrying it on); and for this purpose his share shall be aggregated with his share of the profits F1188 ... of any other trade, profession or vocation (so far as immediately derived by him from carrying it on or exercising it). U.K.

(2) Where sub-paragraph (1) above applies, the Class 4 contributions for which a person is liable in respect of the profits F1188 ... of the trade or profession carried on jointly (aggregated, where appropriate, as mentioned in that sub-paragraph) [F1189 shall be charged on him separately].

Textual Amendments

F1188 Words in Sch. 2 para. 4 repealed (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 422(4), Sch. 3 (with Sch. 2)

F1189 Words in Sch. 2 para. 4(2) substituted (8.9.1998) by Social Security Act 1998 (c. 14), ss. 59(4), 87(2); S.I. 1998/2209, art. 2(a), Sch. Pt. 1

Trustees, etc. E+W+S

5 E+W+S In any circumstances in which apart from this paragraph a person would—

F1190 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) by virtue of [F1191 section 8 of ITTOIA 2005] be assessed and charged to [F1192 Class 4] contributions in respect of profits F1193 ... received or receivable by him in the capacity of trustee,

such contributions shall not be payable either by him or by any other person.

Textual Amendments

F1190 Sch. 2 para. 5(a) and word omitted (with effect for the tax year 2012-13 and subsequent tax years) by virtue of Finance Act 2012 (c. 14), s. 222(4)(c)(i) (with s. 222(5))

F1191 Words in Sch. 2 para. 5(b) substituted (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 422(5)(b)(i) (with Sch. 2)

F1192 Words in Sch. 2 para. 5(b) substituted (with effect for the tax year 2012-13 and subsequent tax years) by virtue of Finance Act 2012 (c. 14), s. 222(4)(c)(ii) (with s. 222(5))

F1193 Words in Sch. 2 para. 5(b) repealed (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 422(5)(b)(ii), Sch. 3 (with Sch. 2)

Other provisions E+W+S

6 (1) [F1194 Section 101 of the Finance Act 2009 (late payment interest on sums due to HMRC)] shall apply in relation to any amount due in respect of Class 4 contributions [F1195 as it applies] in relation to income tax; and [F1196 section 102 of the Finance Act 2009 (repayment interest on sums to be paid by HMRC)] shall, with the necessary modifications, apply in relation to Class 4 contributions as it applies in relation to income tax. U.K.

F1197 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1194 Words in Sch. 2 para. 6(1) substituted (31.10.2011) by The Finance Act 2009, Sections 101 to 103 (Income Tax Self Assessment) (Appointed Days and Transitional and Consequential Provisions) Order 2011 (S.I. 2011/701), art. 9(a)

F1195 Words in Sch. 2 para. 6(1) substituted (8.9.1998) by Social Security Act 1998 (c. 14), ss. 59(5)(b), 87(2); S.I. 1998/2209, art. 2(a), Sch. Pt. 1 (with art. 3)

F1196 Words in Sch. 2 para. 6(1) substituted (31.10.2011) by The Finance Act 2009, Sections 101 to 103 (Income Tax Self Assessment) (Appointed Days and Transitional and Consequential Provisions) Order 2011 (S.I. 2011/701), art. 9(b)

F1197 Sch. 2 para. 6(2) repealed (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), ss. 3(6), 28(3), Sch. 10 Pt. 1; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

7 E+W+S Where an assessment has become final and conclusive for the purposes of income tax for any year, that assessment shall also be final and conclusive for the purposes of computing liability for Class 4 contributions; and no allowance or adjustment of liability, on the ground of diminution of income or loss, shall be taken into account in computing profits F1198 ... chargeable to Class 4 contributions unless that allowance or adjustment has previously been made on an application under the special provisions of the Income Tax Acts relating to it, or falls to be allowed under paragraph 3(5) of this Schedule.

Textual Amendments

F1198 Words in Sch. 2 para. 7 repealed (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 422(6), Sch. 3 (with Sch. 2)

8 U.K. The provisions of Part V of the M37 Taxes Management Act 1970 (appeals, etc.) shall apply with the necessary modifications in relation to Class 4 contributions as they apply in relation to income tax; [F1199 but nothing in this Schedule affects the extent to which the Income Tax Acts apply with respect to any decision falling to be made—]

(a) under subsection (1) of section 17 above or subsection (1) of section 17 of the Northern Ireland Contributions and Benefits Act as to whether by regulations under that subsection a person is excepted from liability for Class 4 contributions, or his liability is deferred; or

(b) under regulations made by virtue of section 17(3) or (4) or 18 above or section 17(3) or (4) or 18 of the Northern Ireland Contributions and Benefits Act.

Textual Amendments

F1199 Words in Sch. 2 para. 8 substituted (4.3.1999 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(3), Sch. 7 para. 11; S.I. 1999/527, art. 2(a)(b), Schs. 1, 2 (with arts. 3-6)

Marginal Citations

M37 1970 c. 9.

F1200 ... E+W+S

Textual Amendments

F1200 Sch. 2 para. 9 and heading omitted (13.3.2014) by virtue of National Insurance Contributions Act 2014 (c. 7), s. 17(1)(b)

F1200 9 E+W+S . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 21(3) and (4).

SCHEDULE 3 E+W+S Contribution conditions for entitlement to benefit

Part I E+W+S The conditions

Unemployment benefit E+W+S

F1201 1 E+W+S . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1201 Sch. 3 para. 1 repealed (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 3; S.I. 1996/2208, art. 2(b)

[F1202 Short-term incapacity benefit] E+W+S

Textual Amendments

F1202 Words in Sch. 3 para. 2 heading substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), ss. 1(2), 16(3); S.I. 1994/2926, art. 2(4), Sch. Pt. 4

2 (1) The contribution conditions for [F1203 short-term incapacity benefit ] are the following. E+W+S

(2) The first condition is that—

[F1204 (a) the claimant must have actually paid contributions of a relevant class in respect of one of the last three complete years before the beginning of the relevant benefit year, and those contributions must have been paid before the relevant time; and]

(b) the earnings factor derived as mentioned in sub-paragraph (4) below must be not less than that year’s lower earnings limit multiplied by 25.

(3) The second condition is that—

(a) the claimant must in respect of the last two complete years before the beginning of the relevant benefit year have either paid or been credited with contributions of a relevant class or been credited (in the case of 1987-88 or any subsequent year) with earnings; and

(b) the earnings factor derived as mentioned in sub-paragraph (5) below must be not less in each of those years than the year’s lower earnings limit multiplied by 50.

(4) The earnings factor referred to in paragraph (b) of sub-paragraph (2) above is that which is derived—

(a) if the year in question is 1987-88 or any subsequent year—

(i) from [F1205 so much of the claimant’s earnings as did not exceed the upper earnings limit and upon] which primary Class 1 contributions have been paid or treated as paid; or

(ii) from Class 2 contributions; and

(b) if the year in question is an earlier year, from the contributions paid as mentioned in paragraph (a) of that sub-paragraph.

(5) The earnings factor referred to in paragraph (b) of sub-paragraph (3) above is that which is derived—

(a) if the year in question is 1987-88 or any subsequent year—

(i) from [F1206 so much of the claimant’s earnings as did not exceed the upper earnings limit and upon] which primary Class 1 contributions have been paid or treated as paid or from earnings credited; or

(ii) from Class 2 contributions; and

(b) if the year in question is an earlier year, from the contributions referred to in paragraph (a) of that sub-paragraph.

(6) For the purposes of these conditions—

(a) “the relevant time” is the day in respect of which benefit is claimed;

(b) “the relevant benefit year” is the benefit year in which there falls the beginning of the [F1207 period of incapacity for work] which includes the relevant time.

[F1208 (7) Where a person makes a claim for incapacity benefit and does not satisfy [F1209 the first contribution condition (specified in sub-paragraph (2) above) or, as the case may be,] the second contribution condition (specified in sub-paragraph (3) above) and, in a later benefit year in which he would satisfy that condition had no such claim been made, he makes a further claim for incapacity benefit, the previous claim shall be disregarded.]

[F1210 (8) Regulations may—

(a) provide for the first contribution condition (specified in sub-paragraph (2) above) to be taken to be satisfied in the case of persons who have been entitled to any prescribed description of benefit during any prescribed period or at any prescribed time;

(b) with a view to securing any relaxation of the requirements of that condition (as so specified) in relation to persons who have been so entitled, provide for that condition to apply in relation to them subject to prescribed modifications.

(9) In sub-paragraph (8)—

• “benefit” includes (in addition to any benefit under Parts II to V of this Act)—

  (a)

  any benefit under Parts VII to XII of this Act, and

  (b)

  credits under regulations under section 22(5) above;

• “modifications” includes additions, omissions and amendments.]

Textual Amendments

F1203 Words in Sch. 3 para. 2(1) substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), ss. 1(2), 16(3); S.I. 1994/2926, art. 2(4), Sch. Pt. 4

F1204 Sch. 3 para. 2(2)(a) substituted (3.11.2000 for specified purposes, 6.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 62(2), 89(1); S.I. 2000/2958, art. 2(3)(a)(4)(5) (with art. 3(1))

F1205 Words in Sch. 3 para. 2(4)(a)(i) substituted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 1 para. 14(2)

F1206 Words in Sch. 3 para. 2(5)(a)(i) substituted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 1 para. 14(2)

F1207 Words in Sch. 3 para. 2(6)(b) substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 38(2); S.I. 1994/2926, art. 2(4), Sch. Pt. 4

F1208 Sch. 3 para. 2(7) added (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), ss. 3(2), 16(3); S.I. 1994/2926, art. 2(4), Sch. Pt. 4

F1209 Words in Sch. 3 para. 2(7) inserted (3.11.2000 for specified purposes, 6.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 62(3), 89(1); S.I. 2000/2958, art. 2(3)(a)(4)(5) (with art. 3(1))

F1210 Sch. 3 para. 2(8)(9) added (3.11.2000 for specified purposes, 6.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 62(4), 89(1); S.I. 2000/2958, art. 2(3)(a)(4)(5) (with art. 3(1))

Modifications etc. (not altering text)

C135 Sch. 3 para. 2(6) modified (5.5.2003) by The Social Security Contributions and Benefits Act 1992 (Modifications for Her Majestys Forces and Incapacity Benefit) Regulations 2003 (S.I. 2003/737), regs. 1, 4

Maternity allowance E+W+S

F1211 3 E+W+S . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1211 Sch. 3 para. 3 repealed (2.4.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 13 Pt. 5; S.I. 1999/3309, art. 2(1)(c)

[F1212 Bereavement payment] E+W+S

Textual Amendments

F1212 Words in Sch. 3 para. 4 cross-heading substituted (24.4.2000 for specified purposes, 9.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 13(2); S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I

4 (1) The contribution condition for a [F1213 bereavement payment] is that— E+W+S

(a) the contributor concerned must in respect of any one relevant year have actually paid contributions of a relevant class; and

(b) the earnings factor derived as mentioned in sub-paragraph (2) below must be not less than that year’s lower earnings limit multiplied by 25.

(2) The earnings factor referred to in paragraph (b) of sub-paragraph (1) above is that which is derived—

(a) if the year in question is 1987-88 or any subsequent year, from [F1214 so much of the contributor’s earnings as did not exceed the upper earnings limit and] upon which primary Class 1 contributions have been paid or treated as paid and from Class 2 and Class 3 contributions, or

(b) if the year in question is an earlier year, from the contributions referred to in paragraph (a) of that sub-paragraph.

(3) For the purposes of this condition a relevant year is any year ending before the date on which the contributor concerned attained pensionable age or died under that age.

Textual Amendments

F1213 Words in Sch. 3 para. 4(1) substituted (24.4.2000 for specified purposes, 9.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 13(2); S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I

F1214 Words in Sch. 3 para. 4(2)(a) substituted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 1 para. 14(3)

Widowed mother’s allowance[F1215 , widowed parent’s allowance, bereavement allowance] and widow’s pension; retirement pensions (Categories A and B) E+W+S

Textual Amendments

F1215 Words in Sch. 3 para. 5 cross-heading inserted (24.4.2000 for specified purposes, 9.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 13(3); S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I

5 (1) The contribution conditions for a widowed mother’s allowance, [F1216 a widowed parent’s allowance, a bereavement allowance,] a widow’s pension or a Category A or Category B retirement pension [F1217 (other than one in relation to which paragraph 5A applies)] are the following. E+W+S

(2) The first condition is that—

(a) the contributor concerned must in respect of any one relevant year have actually paid contributions of a relevant class; and

(b) the earnings factor derived—

(i) if that year is 1987-88 or any subsequent year, from [F1218 so much of the contributor’s earnings as did not exceed the upper earnings limit and] upon which such of those contributions as are primary Class 1 contributions were paid or treated as paid and any Class 2 or Class 3 contributions, or

(ii) if that year is an earlier year, from the contributions referred to in paragraph (a) above,

must be not less than the qualifying earnings factor for that year.

(3) The second condition is that—

(a) the contributor concerned must, in respect of each of not less than the requisite number of years of his working life, have paid or been credited with contributions of a relevant class [F1219 or been credited (in the case of 1987-88 or any subsequent year) with earnings]; and

(b) in the case of each of those years, the earnings factor derived as mentioned in sub-paragraph (4) below must be not less than the qualifying earnings factor for that year.

(4) For the purposes of paragraph (b) of sub-paragraph (3) above, the earnings factor—

(a) in the case of 1987-88 or any subsequent year, is that which is derived from—

(i) [F1220 so much of the contributor’s earnings as did not exceed the upper earnings limit and] upon which such of the contributions mentioned in paragraph (a) of that sub-paragraph as are primary Class 1 contributions were paid or treated as paid or earnings credited; and

(ii) any Class 2 or Class 3 contributions for the year; or

(b) in the case of any earlier year, is that which is derived from the contributions mentioned in paragraph (a) of that sub-paragraph.

(5) For the purposes of the first condition, a relevant year is any year ending before that in which the contributor concerned attained pensionable age or died under that age; and the following table shows the requisite number of years for the purpose of the second condition, by reference to a working life of a given duration—

Duration of working life	Requisite number of years
10 years or less	The number of years of the working life, minus 1.
20 years or less (but more than 10)	The number of years of the working life, minus 2.
30 years or less (but more than 20)	The number of years of the working life, minus 3.
40 years or less (but more than 30)	The number of years of the working life, minus 4.
More than 40 years	The number of years of the working life, minus 5.

(6) The first condition shall be taken to be satisfied if the contributor concerned was entitled to [F1221 long-term incapacity benefit] at any time during—

(a) the year in which he attained pensionable age or died under that age, or

(b) the year immediately preceding that year.

[F1222 (6A) The first condition shall be taken to be satisfied if the contributor concerned was entitled to main phase employment and support allowance at any time during—

(a) the year in which he attained pensionable age or died under that age, or

(b) the year immediately preceding that year.

(6B) The reference in sub-paragraph (6A) to main phase employment and support allowance is to an employment and support allowance in the case of which the calculation of the amount payable in respect of the claimant includes an addition under section 2(1)(b) or 4(2)(b) of the Welfare Reform Act 2007 (addition where conditions of entitlement to support component or work-related activity component satisfied).]

(7) The second condition shall be taken to be satisfied notwithstanding that paragraphs (a) and (b) of sub-paragraph (3) above are not complied with as respects each of the requisite number of years if—

(a) those paragraphs are complied with as respects at least half that number of years F1223 ... ; and

(b) in each of the other years the contributor concerned was, within the meaning of regulations, precluded from regular employment by responsibilities at home.

[F1224 But nothing in this sub-paragraph applies in relation to any benefit to which section 23A above applies.]

[F1225 (7A) Regulations may provide that a person is not to be taken for the purposes of sub-paragraph (7)(b) above as precluded from regular employment by responsibilities at home unless he meets the prescribed requirements as to the provision of information to the Secretary of State.]

(8) For the purposes of [F1226 Parts I to VI of this Act] a person’s working life is the period between—

(a) (inclusive) the tax year in which he attained the age of 16; and

(b) (exclusive) the tax year in which he attained pensionable age or died under that age.

Textual Amendments

F1216 Words in Sch. 3 para. 5(1) inserted (24.4.2000 for specified purposes, 9.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 13(3); S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I

F1217 Words in Sch. 3 para. 5(1) inserted (26.9.2007) by Pensions Act 2007 (c. 22), ss. 1(2), 30(3)

F1218 Words in Sch. 3 para. 5(2)(b)(i) substituted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 1 para. 14(4)

F1219 Words in Sch. 3 para. 5(3)(a) inserted (19.7.1995) by Pensions Act 1995 (c. 26), ss. 129, 180(2)(a) (with Sch. 4)

F1220 Words in Sch. 3 para. 5(4)(a)(i) substituted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 1 para. 14(5)

F1221 Words in Sch. 3 para. 5(6) substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 38(3); S.I. 1994/2926, art. 2(4), Sch. Pt. 4

F1222 Sch. 3 para. 5(6A)(6B) inserted (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 9(13); S.I. 2008/787, art. 2(4)(f)

F1223 Words in Sch. 3 para. 5(7)(a) repealed (with effect in relation to any person attaining pensionable age on or after 6.4.2010) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 4(1)(2), Sch. 7

F1224 Words in Sch. 3 para. 5(7) inserted (26.9.2007) by Pensions Act 2007 (c. 22), ss. 3(2), 30(3)

F1225 Sch. 3 para. 5(7A) inserted (8.1.2001) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 40, 86(1)(b)(2); S.I. 2000/3166, art. 2(4)

F1226 Words in Sch. 3 para. 5(8) substituted (19.7.1995) by Pensions Act 1995 (c. 26), ss. 134(5), 180(2)(a) (with Sch. 4)

[F1227 5A (1) This paragraph applies to— E+W+S

(a) a Category A retirement pension in a case where the contributor concerned attains pensionable age on or after 6th April 2010;

(b) a Category B retirement pension payable by virtue of section 48A above in a case where the contributor concerned attains pensionable age on or after that date [F1228 or in a case of the kind mentioned in subsection (2ZA)(d) of that section];

(c) a Category B retirement pension payable by virtue of section 48B above in a case where the contributor concerned dies on or after that date without having attained pensionable age before that date [F1229 or in a case of the kind mentioned in subsection (1ZA)(c) of that section].

(2) The contribution condition for a Category A or Category B retirement pension in relation to which this paragraph applies is that—

(a) the contributor concerned must, in respect of each of not less than 30 years of his working life, have paid or been credited with contributions of a relevant class or been credited (in the case of 1987-88 or any subsequent year) with earnings; and

(b) in the case of each of those years, the earnings factor derived as mentioned in sub-paragraph (3) below must be not less than the qualifying earnings factor for that year.

(3) For the purposes of paragraph (b) of sub-paragraph (2) above, the earnings factor—

(a) in the case of 1987-88 or any subsequent year, is that which is derived from—

(i) so much of the contributor's earnings as did not exceed the upper earnings limit and upon which such of the contributions mentioned in paragraph (a) of that sub-paragraph as are primary Class 1 contributions were paid or treated as paid or earnings credited; and

(ii) any Class 2 or Class 3 contributions for the year; or

(b) in the case of any earlier year, is that which is derived from the contributions mentioned in paragraph (a) of that sub-paragraph.

(4) Regulations may modify sub-paragraphs (2) and (3) above for the purposes of their application in a case where—

(a) the contributor concerned has paid, or been credited with, contributions, or

(b) contributions have been deemed to be, or treated as, paid by or credited to him,

under the National Insurance Act 1946 or the National Insurance Act 1965.]

Textual Amendments

F1227 Sch. 3 para. 5A inserted (26.9.2007) by Pensions Act 2007 (c. 22), ss. 1(3), 30(3)

F1228 Words in Sch. 3 para. 5A(1)(b) inserted (E.W.) (13.3.2014 for specified purposes) by Marriage (Same Sex Couples) Act 2013 (c. 30), s. 21(3), Sch. 4 para. 11(4); S.I. 2014/93, art. 3(j)(ii)

F1229 Words in Sch. 3 para. 5A(1)(c) inserted (E.W.) (13.3.2014 for specified purposes) by Marriage (Same Sex Couples) Act 2013 (c. 30), s. 21(3), Sch. 4 para. 12(4); S.I. 2014/93, art. 3(j)(ii)

Child’s special allowance E+W+S

6 (1) The contribution condition for a child’s special allowance is that— E+W+S

(a) the contributor concerned must in respect of any one relevant year have actually paid contributions of a relevant class; and

(b) the earnings factor derived from those contributions must be not less than that year’s lower earnings limit multiplied by 50.

(2) For the purposes of this condition, a relevant year is any year ending before the date on which the contributor concerned attained pensionable age or died under that age.

Part II E+W+S Satisfaction of conditions in early years of contribution

7 (1) Sub-paragraph (3) below shall apply where a claim is made for a [F1230 bereavement payment] and the last complete year before the beginning of the benefit year in which the relevant time falls was either— E+W+S

(a) the year in which the contributor concerned first became liable for primary Class 1 or Class 2 contributions; or

(b) the year preceding that in which he first became so liable.

(2) The relevant time for the purposes of this paragraph is the date on which the contributor concerned attained pensionable age or died under that age.

(3) For the purposes of satisfaction by the contributor concerned of paragraph (b) of the contribution condition for a [F1231 bereavement payment], all earnings factors falling within sub-paragraph (4) below may be aggregated and that aggregate sum shall be treated as his earnings factor for the last complete year before the beginning of the benefit year in which the relevant time falls.

(4) The earnings factors referred to in sub-paragraph (3) above are—

(a) the contributor’s earnings factors for 1987-88 and each subsequent year derived from the aggregate of [F1232 so much of his earnings as did not exceed the upper earnings limit and] upon which primary Class 1 contributions were paid or treated as paid and from Class 2 contributions actually paid by him before the relevant time; and

(b) his earnings factors for each earlier year, derived from his contributions of a relevant class actually paid by him before the relevant time.

Textual Amendments

F1230 Words in Sch. 3 para. 7(1) substituted (24.4.2000 for specified purposes, 9.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 13(4); S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I

F1231 Words in Sch. 3 para. 7(3) substituted (24.4.2000 for specified purposes, 9.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 13(4); S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I

F1232 Words in Sch. 3 para. 7(4)(a) substituted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 1 para. 14(6)

8 E+W+S Where a person claims [F1233 short-term incapacity benefit], he shall be taken to satisfy the first contribution condition for the benefit if on a previous claim for any short-term benefit he has satisfied the first contribution condition for that benefit, by virtue of paragraph 8 of Schedule 3 to the 1975 Act, with contributions of a class relevant to [F1233 short-term incapacity benefit].

Textual Amendments

F1233 Words in Sch. 3 para. 8 substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 38(4); S.I. 1994/2926, art. 2(4), Sch. Pt. 4

9 E+W+S Where [F1234 a claim is made for a bereavement payment], the contributor concerned for the purposes of the claim shall be taken to satisfy the contribution condition for the payment if on a claim made in the past for any short-term benefit he has satisfied the first contribution condition for the benefit, by virtue of paragraph 8 of Schedule 3 to the 1975 Act, with contributions of a class relevant to [F1235 bereavement payment].

Textual Amendments

F1234 Words in Sch. 3 para. 9 substituted (24.4.2000 for specified purposes, 9.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 13(5)(a); S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I

F1235 Words in Sch. 3 para. 9 substituted (24.4.2000 for specified purposes, 9.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 13(5)(b); S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I

SCHEDULE 4 E+W+S Rates of benefits, etc

Note: This Schedule is subject to alteration by orders made by the Secretary of State under Part X of the Administration Act.

[F1236 Part I E+W+S Contributory periodical benefits

Textual Amendments

F1236 Sums in Sch. 4 (except Sch. 4 Pt. 3 para. 5) substituted and confirmed (with effect in accordance with arts. 1(2)(l)(3)(4), 6 of the amending S.I.) by The Social Security Benefits Up-Rating Order 2014 (S.I. 2014/516), arts. 1(2)(b), 3, Sch. 1

Description of benefit		Weekly rate
2.	Short-term incapacity benefit.	(a) lower rate	£78.50
		(b) higher rate	£92.95
2A.	Long-term incapacity benefit.		£104.10
5.	Category B retirement pension where section 48A(3) applies.		£67.80

Part II E+W+S Bereavement Payment

Bereavement payment.

£2,000.00.

Part III E+W+S Non-contributory periodical benefits

Description of benefit		Weekly rate
1.	Attendance allowance.	(a) higher rate	£81.30
		(b) lower rate	£54.45
		(the appropriate rate being determined in accordance with section 65(3)).
2.	Severe disablement allowance.		£73.75
3.	Age related addition.	(a) higher rate	£11.00
		(b) middle rate	£6.15
		(c) lower rate	£6.15
		(the appropriate rate being determined in accordance with section 69(1)).
4.	Carer’s allowance.		£61.35
5.	Guardian’s allowance.		[F1237 £16.35]
6.	Category C retirement pension.	(a) lower rate	£40.50
		(b) higher rate	£67.80
		(the appropriate rate being determined in accordance with section 78(5)).
7.	Category D retirement pension.	The higher rate for Category C retirement pensions under paragraph 6 above.
8.	Age addition (to a pension of any category, and otherwise under section 79).		£0.25.

Textual Amendments

F1237 Sum in Sch. 4 Pt. 3 para. 5 substituted (7.4.2014) by The Guardian’s Allowance Up-rating Order 2014 (S.I. 2014/828), arts. 1, 2

Part IV E+W+S Increases for dependants

Benefit to which increase applies (1)			Increase for qualifying child (2)	Increase for adult dependant (3)
			£	£
1A.	Short-term incapacity benefit—
	(a)	where the beneficiary is under pensionable age;	11.35	47.10
	(b)	where the beneficiary is over pensionable age.	11.35	58.20
2.	Long-term incapacity benefit.		11.35	60.45
4.	Widowed mother’s allowance.		11.35	—
4A.	Widowed parent’s allowance.		11.35	—
5.	Category A or B retirement pension.		11.35	64.90
6.	Category C retirement pension.		11.35	38.85
8.	Severe disablement allowance.		11.35	36.30
9.	Carer’s allowance.		11.35	36.10

Part V E+W+S Rates of industrial injuries benefit

Description of benefit, etc.		Rate
1.	Disablement pension (weekly rates).	For the several degrees of disablement set out in column (1) of the following Table, the respective amounts in column (2) of that Table.
				TABLE
		Degree of Disablement			Amount
		(1)			(2)
		Per cent.			£
		100			166.00
		90			149.40
		80			132.80
		70			116.20
		60			99.60
		50			83.00
		40			66.40
		30			49.80
		20			33.20
2.	Maximum increase of weekly rate of disablement pension where constant attendance needed.	(a)	except in cases of exceptionally severe disablement			£66.40;
		(b)	in any case			£132.80.
3.	Increase of weekly rate of disablement pension (exceptionally severe disablement).					£66.40.
4.	Maximum of aggregate of weekly benefit payable for successive accidents.					£166.00.
5.	Unemployability supplement under paragraph 2 of Schedule 7.					£102.60.
6.	Increase under paragraph 3 of Schedule 7 of weekly rate of unemployability supplement.	(a)	if on the qualifying date the beneficiary was under the age of 35 or if that date fell before 5th July 1948			£21.25;
		(b)	if head (a) above does not apply and on the qualifying date the beneficiary was under the age of 40 and he had not attained pensionable age before 6th April 1979			£21.25;
		(c)	if heads (a) and (b) above do not apply and on the qualifying date the beneficiary was under the age of 45			£13.70;
		(d)	if heads (a), (b) and (c) above do not apply and on the qualifying date the beneficiary was under the age of 50 and had not attained pensionable age before 6th April 1979			£13.70;
		(e)	in any other case			£6.85.
7.	Increase under paragraph 4 of Schedule 7 of weekly rate of disablement pension.					£11.35.
8.	Increase under paragraph 6 of Schedule 7 of weekly rate of disablement pension.					£61.35.
9.	Maximum disablement gratuity under paragraph 9 of Schedule 7.					£11,020.00.
10.	Widow’s pension (weekly rates).	(a)	initial rate			£57.65;
		(b)	higher permanent rate			£113.10;
		(c)	lower permanent rate per cent of the first sum specified in section 44(4) (Category A basic retirement pension) (the appropriate rate being determined in accordance with paragraph 16 of Schedule 7).			30
11.	Widower’s pension (weekly rate).	£113.10.
12.	Weekly rate of allowance in respect of children and qualifying young persons under paragraph 18 of Schedule 7.	In respect of each child or qualifying young person					£11.35.]

[F1238 SCHEDULE 4A E+W+S [F1239 Additional pension: accrual rates for purposes of section 45(2)(c)]

Textual Amendments

F1238 Sch. 4A inserted (8.1.2001 for specified purposes, 25.1.2001 for specified purposes, 6.4.2002 in so far as not already in force) by Child Support, Pensions and Social Security Act 2000 (c. 19), s. 86(1)(b)(2), Sch. 4; S.I. 2000/2950, art. 6; S.I. 2001/153, art. 2(a)

F1239 Sch. 4A heading substituted (26.9.2007) by Pensions Act 2007 (c. 22), ss. 10(6), 30(3)

Part I E+W+S The amount

1 (1) The amount referred to in section 45(2)(c) above is to be calculated as follows— E+W+S

(a) take for each tax year concerned the amount for the year which is found under the following provisions of this Schedule;

(b) add the amounts together;

(c) divide the sum of the amounts by the number of relevant years;

(d) the resulting amount is the amount referred to in section 45(2)(c) above, except that if the resulting amount is a negative one the amount so referred to is nil.

(2) For the purpose of applying sub-paragraph (1) above in the determination of the rate of any additional pension by virtue of section F1240 ... 39C(1), 48A(4) or 48B(2) above, in a case where the deceased spouse died under pensionable age [F1241 or by virtue of section 39C(1), 48A(4) or 48B(2) above, in a case where the deceased civil partner died under pensionable age,] the divisor used for the purposes of sub-paragraph (1)(c) above shall be whichever is the smaller of the alternative numbers referred to below (instead of the number of relevant years).

(3) The first alternative number is the number of tax years which begin after 5th April 1978 and end before the date when the entitlement to the additional pension commences.

(4) The second alternative number is the number of tax years in the period—

(a) beginning with the tax year in which the deceased spouse [F1242 or civil partner] attained the age of 16 or, if later, 1978-79; and

(b) ending immediately before the tax year in which the deceased spouse [F1243 or civil partner] would have attained pensionable age if he had not died earlier.

(5) For the purpose of applying sub-paragraph (1) above in the determination of the rate of any additional pension by virtue of section 48BB(5) above, in a case where the deceased spouse [F1244 or civil partner] died under pensionable age, the divisor used for the purposes of sub-paragraph (1)(c) above shall be whichever is the smaller of the alternative numbers referred to below (instead of the number of relevant years).

(6) The first alternative number is the number of tax years which begin after 5th April 1978 and end before the date when the deceased spouse [F1245 or civil partner] dies.

(7) The second alternative number is the number of tax years in the period—

(a) beginning with the tax year in which the deceased spouse [F1246 or civil partner] attained the age of 16 or, if later, 1978-79; and

(b) ending immediately before the tax year in which the deceased spouse [F1247 or civil partner] would have attained pensionable age if he had not died earlier.

(8) In this paragraph “relevant year” has the same meaning as in section 44 above.

Textual Amendments

F1240 Word in Sch. 4A para. 1(2) repealed (26.9.2007) by Pensions Act 2007 (c. 22), ss. 27(3)(c), 30(3), Sch. 2 para. 11, Sch. 7 Pt. 5

F1241 Words in Sch. 4A para. 1(2) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 51(2); S.I. 2005/3175, art. 2(1), Sch. 1

F1242 Words in Sch. 4A para. 1(4)(a) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 51(3); S.I. 2005/3175, art. 2(1), Sch. 1

F1243 Words in Sch. 4A para. 1(4)(b) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 51(3); S.I. 2005/3175, art. 2(1), Sch. 1

F1244 Words in Sch. 4A para. 1(5) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 51(3); S.I. 2005/3175, art. 2(1), Sch. 1

F1245 Words in Sch. 4A para. 1(6) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 51(3); S.I. 2005/3175, art. 2(1), Sch. 1

F1246 Words in Sch. 4A para. 1(7)(a) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 51(3); S.I. 2005/3175, art. 2(1), Sch. 1

F1247 Words in Sch. 4A para. 1(7)(b) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 51(3); S.I. 2005/3175, art. 2(1), Sch. 1

Part II E+W+S Surplus earnings factor

2 (1) This Part of this Schedule applies if for the tax year concerned there is a surplus in the pensioner’s earnings factor. E+W+S

(2) The amount for the year is to be found as follows—

(a) calculate the part of the surplus for that year falling into each of the bands specified in the appropriate table below;

(b) multiply the amount of each such part in accordance with the last order under section 148 of the Administration Act to come into force before the end of the final relevant year;

(c) multiply each amount found under paragraph (b) above by the percentage specified in the appropriate table in relation to the appropriate band;

(d) add together the amounts calculated under paragraph (c) above.

(3) The appropriate table for persons attaining pensionable age after the end of the first appointed year but before 6th April 2009 is as follows—

Table 1

Amount of surplus		Percentage
Band 1.	Not exceeding LET	40 + 2N
Band 2.	Exceeding LET but not exceeding 3LET - 2QEF	10 + N/2
Band 3.	Exceeding 3LET - 2QEF	20 + N

(4) The appropriate table for persons attaining pensionable age on or after 6th April 2009 [F1248 where the tax year concerned falls before 2010-11] is as follows—

Table 2

Amount of surplus		Percentage
Band 1.	Not exceeding LET	40
Band 2.	Exceeding LET but not exceeding 3LET - 2QEF	10
Band 3.	Exceeding 3LET - 2QEF	20

[F1249 (4A) The appropriate table for persons attaining pensionable age on or after 6th April 2009 where the tax year concerned is 2010-11 or a subsequent tax year is as follows—

TABLE 2A

Amount of surplus		Percentage
Band 1	Not exceeding LET	40
Band 2	Exceeding LET F1250 ...	10]

(5) Regulations may provide, in relation to persons attaining pensionable age after such date as may be prescribed, that the amount found under this Part of this Schedule for the second appointed year or any subsequent tax year is to be calculated using only so much of the surplus in the pensioner’s earnings factor for that year as falls into Band 1 in the table in sub-paragraph (4) above.

(6) For the purposes of the tables in this paragraph—

(a) the value of N is 0.5 for each tax year by which the tax year in which the pensioner attained pensionable age precedes 2009-10;

(b) “LET” means the low earnings threshold for that year as specified in section 44A above;

(c) “QEF” means the qualifying earnings factor for the tax year concerned.

F1251 (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) In the calculation of “2QEF” the amount produced by doubling QEF shall be rounded to the nearest whole £100 (taking any amount of £50 as nearest to the previous whole £100).

(8) In this paragraph “final relevant year” has the same meaning as in section 44 above.

Textual Amendments

F1248 Words in Sch. 4A para. 2(4) inserted (26.9.2007) by Pensions Act 2007 (c. 22), ss. 10(2)(a), 30(3)

F1249 Sch. 4A para. 2(4A) inserted (26.9.2007) by Pensions Act 2007 (c. 22), ss. 10(2)(b), 30(3)

F1250 Words in Sch. 4A para. 2(4A) repealed (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 2

F1251 Sch. 4A para. 2(6)(d) repealed (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 2

Part III E+W+S Contracted-out employment etc

Introduction E+W+S

3 (1) This Part of this Schedule applies if the following condition is satisfied in relation to each tax week in the tax year concerned. E+W+S

(2) The condition is that any earnings paid to or for the benefit of the pensioner in the tax week in respect of employment were in respect of employment qualifying him for a pension provided by a salary related contracted-out scheme or by a money purchase contracted-out scheme or by an appropriate personal pension scheme.

(3) If the condition is satisfied in relation to one or more tax weeks in the tax year concerned, Part II of this Schedule does not apply in relation to the year.

The amount E+W+S

4 E+W+S The amount for the year is amount C where—

(a) amount C is equal to amount A minus amount B, and

(b) amounts A and B are calculated as follows.

Amount A E+W+S

5 (1) Amount A is to be calculated as follows. E+W+S

(2) If there is an assumed surplus in the pensioner’s earnings factor for the year—

(a) calculate the part of the surplus for that year falling into each of the bands specified in the appropriate table below;

(b) multiply the amount of each such part in accordance with the last order under section 148 of the Administration Act to come into force before the end of the final relevant year;

(c) multiply each amount found under paragraph (b) above by the percentage specified in the appropriate table in relation to the appropriate band;

(d) add together the amounts calculated under paragraph (c) above.

(3) The appropriate table for persons attaining pensionable age after the end of the first appointed year but before 6th April 2009 is as follows—

Table 3

Amount of surplus		Percentage
Band 1.	Not exceeding LET	40 + 2N
Band 2.	Exceeding LET but not exceeding 3LET - 2QEF	10 + N/2
Band 3.	Exceeding 3LET - 2QEF	20 + N

(4) The appropriate table for persons attaining pensionable age on or after 6th April 2009 [F1252 where the tax year concerned falls before 2010-11] is as follows—

Table 4

Amount of surplus		Percentage
Band 1.	Not exceeding LET	40
Band 2.	Exceeding LET but not exceeding 3LET - 2QEF	10
Band 3.	Exceeding 3LET - 2QEF	20

[F1253 (4A) The appropriate table for persons attaining pensionable age on or after 6th April 2009 where the tax year concerned is 2010-11 or a subsequent tax year is as follows—

Table 4A

Amount of surplus		Percentage
Band 1	Not exceeding LET	40
Band 2	Exceeding LET F1254 ...	10]

Textual Amendments

F1252 Words in Sch. 4A para. 5(4) inserted (26.9.2007) by Pensions Act 2007 (c. 22), ss. 10(3)(a), 30(3)

F1253 Sch. 4A para. 5(4A) inserted (26.9.2007) by Pensions Act 2007 (c. 22), ss. 10(3)(b), 30(3)

F1254 Words in Sch. 4A para. 5(4A) repealed (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 2

Amount B (first case) E+W+S

6 (1) Amount B is to be calculated in accordance with this paragraph if the pensioner’s employment was entirely employment qualifying him for a pension provided by a salary related contracted-out scheme or by a money purchase contracted-out scheme. E+W+S

(2) If there is an assumed surplus in the pensioner’s earnings factor for the year—

(a) multiply the amount of the assumed surplus in accordance with the last order under section 148 of the Administration Act to come into force before the end of the final relevant year;

(b) multiply the amount found under paragraph (a) above by the percentage specified in sub-paragraph (3) below.

(3) The percentage is—

(a) 20 + N if the person attained pensionable age after the end of the first appointed year but before 6th April 2009;

(b) 20 if the person attained pensionable age on or after 6th April 2009.

Amount B (second case) E+W+S

7 (1) Amount B is to be calculated in accordance with this paragraph if the pensioner’s employment was entirely employment qualifying him for a pension provided by an appropriate personal pension scheme. E+W+S

(2) If there is an assumed surplus in the pensioner’s earnings factor for the year—

(a) calculate the part of the surplus for that year falling into each of the bands specified in the appropriate table below;

(b) multiply the amount of each such part in accordance with the last order under section 148 of the Administration Act to come into force before the end of the final relevant year;

(c) multiply each amount found under paragraph (b) above by the percentage specified in the appropriate table in relation to the appropriate band;

(d) add together the amounts calculated under paragraph (c) above.

(3) The appropriate table for persons attaining pensionable age after the end of the first appointed year but before 6th April 2009 is as follows—

Table 5

Amount of surplus		Percentage
Band 1.	Not exceeding LET	40 + 2N
Band 2.	Exceeding LET but not exceeding 3LET - 2QEF	10 + N/2
Band 3.	Exceeding 3LET - 2QEF	20 + N

(4) The appropriate table for persons attaining pensionable age on or after 6th April 2009 [F1255 where the tax year concerned falls before 2010-11] is as follows—

Table 6

Amount of surplus		Percentage
Band 1.	Not exceeding LET	40
Band 2.	Exceeding LET but not exceeding 3LET - 2QEF	10
Band 3.	Exceeding 3LET - 2QEF	20

[F1256 (4A) The appropriate table for persons attaining pensionable age on or after 6th April 2009 where the tax year concerned is 2010-11 or a subsequent tax year is as follows—

Table 6A

Amount of surplus		Percentage
Band 1	Not exceeding LET	40
Band 2	Exceeding LET F1257 ...	10]

Textual Amendments

F1255 Words in Sch. 4A para. 7(4) inserted (26.9.2007) by Pensions Act 2007 (c. 22), ss. 10(4)(a), 30(3)

F1256 Sch. 4A para. 7(4A) inserted (26.9.2007) by Pensions Act 2007 (c. 22), ss. 10(4)(b), 30(3)

F1257 Words in Sch. 4A para. 7(4A) repealed (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 2

Interpretation E+W+S

8 (1) In this Part of this Schedule “salary related contracted-out scheme”, “money purchase contracted-out scheme” and “appropriate personal pension scheme” have the same meanings as in the Pension Schemes Act 1993. E+W+S

(2) For the purposes of this Part of this Schedule the assumed surplus in the pensioner’s earnings factor for the year is the surplus there would be in that factor for the year if section 48A(1) of the Pension Schemes Act 1993 (no primary Class 1 contributions deemed to be paid) did not apply in relation to any tax week falling in the year.

(3) Section 44A above shall be ignored in applying section 44(6) above for the purpose of calculating amount B.

(4) For the purposes of this Part of this Schedule—

(a) the value of N is 0.5 for each tax year by which the tax year in which the pensioner attained pensionable age precedes 2009-10;

(b) “LET” means the low earnings threshold for that year as specified in section 44A above;

(c) “QEF” is the qualifying earnings factor for the tax year concerned.

F1258 (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) In the calculation of “2QEF” the amount produced by doubling QEF shall be rounded to the nearest whole £100 (taking any amount of £50 as nearest to the previous whole £100).

(6) In this Part of this Schedule “final relevant year” has the same meaning as in section 44 above.

Textual Amendments

F1258 Sch. 4A para. 8(4)(d) repealed (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 2

Part IV E+W+S Other cases

9 E+W+S The Secretary of State may make regulations containing provisions for finding the amount for a tax year in—

(a) cases where the circumstances relating to the pensioner change in the course of the year;

(b) such other cases as the Secretary of State thinks fit.]

Section 45

[F1259 SCHEDULE 4B E+W+S Additional pension: accrual rates for purposes of section 45(2)(d)

Textual Amendments

F1259 Sch. 4B inserted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 2 para. 1

Part 1 E+W+S Amount for purposes of section 45(2)(d)

1 (1) The amount referred to in section 45(2)(d) is to be calculated as follows— E+W+S

(a) calculate the appropriate amount for each of the relevant years within section 45(2)(d) to which Part 2 of this Schedule applies;

(b) calculate the appropriate amount for each of the relevant years within section 45(2)(d) to which Part 3 of this Schedule applies; and

(c) add those amounts together.

(2) But if the resulting amount is a negative one, the amount referred to in section 45(2)(d) is nil.

Part 2 E+W+S Normal rules: employment not contracted-out

Application E+W+S

2 E+W+S This Part applies to a relevant year if[F1260 —

(a)] the contracted-out condition is not satisfied in respect of any tax week in the year; [F1261 and

(b) there is a surplus in the pensioner's earnings factor for the year.]

Textual Amendments

F1260 Words in Sch. 4B para. 2 inserted (3.1.2012) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 12(2)(a); S.I. 2011/3033, art. 2(c)(xii)

F1261 Sch. 4B para. 2(b) and preceding word inserted (3.1.2012) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 12(2)(b); S.I. 2011/3033, art. 2(c)(xii)

Appropriate amount for year E+W+S

3 E+W+S The appropriate amount for the year for the purposes of paragraph 1 is either—

(a) the flat rate amount for the year (if [F1262 the pensioner's earnings factor for the year] does not exceed the LET), or

(b) the sum of the flat rate amount and the earnings-related amount for the year (if [F1263 that earnings factor] exceeds the LET).

Textual Amendments

F1262 Words in Sch. 4B para. 3(a) substituted (3.1.2012) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 12(3)(a); S.I. 2011/3033, art. 2(c)(xii)

F1263 Words in Sch. 4B para. 3(b) substituted (3.1.2012) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 12(3)(b); S.I. 2011/3033, art. 2(c)(xii)

4 E+W+S The flat rate amount for the year is calculated by multiplying the FRAA in accordance with the last order under section 148AA of the Administration Act to come into force before the end of the final relevant year.

5 E+W+S The earnings-related amount for the year is calculated as follows—

(a) take the part of the [F1264 earnings factor] for the year which exceeds the LET F1265 ...;

(b) multiply that amount in accordance with the last order under section 148 of the Administration Act to come into force before the end of the final relevant year;

(c) multiply the amount found under paragraph (b) by 10%;

(d) divide the amount found under paragraph (c) by 44.

Textual Amendments

F1264 Words in Sch. 4B para. 5(a) substituted (3.1.2012) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 12(4); S.I. 2011/3033, art. 2(c)(xii)

F1265 Words in Sch. 4B para. 5(a) repealed (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 2

Part 3 E+W+S Contracted-out employment

Application E+W+S

6 E+W+S This Part applies to a relevant year if [F1266 —

(a)] the contracted-out condition is satisfied in respect of each tax week in the year; [F1267 and

(b) there would be a surplus in the pensioner's earnings factor for the year if section 48A of the Pension Schemes Act 1993 did not apply in relation to any tax week falling in the year.]

Textual Amendments

F1266 Words in Sch. 4B para. 6 inserted (3.1.2012) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 12(5)(a); S.I. 2011/3033, art. 2(c)(xii)

F1267 Sch. 4B para. 6(b) and preceding word inserted (3.1.2012) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 12(5)(b); S.I. 2011/3033, art. 2(c)(xii)

Appropriate amount for year E+W+S

7 E+W+S The appropriate amount for the year for the purposes of paragraph 1 is calculated as follows—

(a) calculate amounts A and B in accordance with paragraphs 8 to 10;

(b) subtract amount B from amount A.

Amount A: assumed [F1268 earnings factor] not exceeding LET E+W+S

Textual Amendments

F1268 Words in Sch. 4B para. 8 cross-heading substituted (3.1.2012) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 12(6); S.I. 2011/3033, art. 2(c)(xii)

8 (1) Amount A is calculated in accordance with this paragraph if [F1269 the pensioner's assumed earnings factor for the year] does not exceed the LET. E+W+S

(2) In such a case, amount A is the flat rate amount for the year.

(3) The flat rate amount for the year is calculated by multiplying the FRAA in accordance with the last order under section 148AA of the Administration Act to come into force before the end of the final relevant year.

Textual Amendments

F1269 Words in Sch. 4B para. 8(1) substituted (3.1.2012) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 12(6); S.I. 2011/3033, art. 2(c)(xii)

Amount A: assumed [F1270 earnings factor] exceeding LET E+W+S

Textual Amendments

F1270 Words in Sch. 4B para. 9 cross-heading substituted (3.1.2012) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 12(7); S.I. 2011/3033, art. 2(c)(xii)

9 (1) Amount A is calculated in accordance with this paragraph if [F1271 the pensioner's assumed earnings factor for the year] exceeds the LET. E+W+S

(2) In such a case, amount A is calculated as follows—

(a) take the part of the [F1272 assumed earnings factor] for the year which exceeds the LET F1273 ...;

(b) multiply that amount in accordance with the last order under section 148 of the Administration Act to come into force before the end of the final relevant year;

(c) multiply the amount found under paragraph (b) by 10%;

(d) divide the amount found under paragraph (c) by 44;

(e) add the amount found under paragraph (d) to the flat rate amount for the year.

(3) The flat rate amount for the year is calculated by multiplying the FRAA in accordance with the last order under section 148AA of the Administration Act to come into force before the end of the final relevant year.

Textual Amendments

F1271 Words in Sch. 4B para. 9(1) substituted (3.1.2012) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 12(7)(a); S.I. 2011/3033, art. 2(c)(xii)

F1272 Words in Sch. 4B para. 9(2)(a) substituted (3.1.2012) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 12(7)(b); S.I. 2011/3033, art. 2(c)(xii)

F1273 Words in Sch. 4B para. 9(2)(a) repealed (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 2

Amount B E+W+S

10 (1) Amount B is calculated as follows— E+W+S

(a) take the part of the [F1274 pensioner's assumed earnings factor] for the year which exceeds the QEF F1275 ...;

(b) multiply that amount in accordance with the last order under section 148 of the Administration Act to come into force before the end of the final relevant year;

(c) multiply the amount found under paragraph (b) by 20%;

(d) divide the amount found under paragraph (c) by the number of relevant years in the pensioner's working life.

(2) Section 44B is to be ignored in applying section 44(6) for the purposes of this paragraph.

Textual Amendments

F1274 Words in Sch. 4B para. 10(1)(a) substituted (3.1.2012) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 12(8); S.I. 2011/3033, art. 2(c)(xii)

F1275 Words in Sch. 4B para. 10(1)(a) repealed (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 2

Part 4 E+W+S Other cases

11 E+W+S The Secretary of State may make regulations containing provision for finding for a tax year the amount referred to in section 45(2)(d)—

(a) in cases where the circumstances relating to the pensioner change in the course of the year, and

(b) in such other cases as the Secretary of State thinks fit.

Part 5 E+W+S Interpretation

12 E+W+S In this Schedule—

• F1276 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• “the contracted-out condition”, in relation to a tax week, means the condition that any earnings paid to or for the benefit of the pensioner in that week in respect of employment were in respect of employment qualifying him for a pension provided by a salary related contracted-out scheme (within the meaning of the Pension Schemes Act 1993);

• “the FRAA” has the meaning given by paragraph 13;

• “the LET”, in relation to a tax year, means the low earnings threshold for the year as specified in section 44A above;

• “the QEF”, in relation to a tax year, means the qualifying earnings factor for the year;

• [F1277 “the pensioner's assumed earnings factor”, in relation to a year, means the earnings factor that the pensioner would have for the year if section 48A(1) of the Pension Schemes Act 1993 did not apply in relation to any tax week falling in the year;]

• “relevant year” and “final relevant year” have the same meanings as in section 44 above;

• F1278 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1276 Words in Sch. 4B para. 12 repealed (6.4.2009) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 12(9)(a), Sch. 11 Pt. 2; S.I. 2009/82, art. 2(2)(g)

F1277 Words in Sch. 4B para. 12 inserted (3.1.2012) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 12(9)(b); S.I. 2011/3033, art. 2(c)(xii)

F1278 Words in Sch. 4B para. 12 repealed (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 2

13 (1) “The FRAA” means the flat rate accrual amount. E+W+S

(2) That amount is £72.80 for the flat rate introduction year and subsequent tax years (but subject to section 148AA of the Administration Act).]

Section 55.

SCHEDULE 5 E+W+S [F1279 PENSION INCREASE OR LUMP SUM WHERE ENTITLEMENT TO RETIREMENT PENSION IS DEFERRED]

Textual Amendments

F1279 Sch. 5 heading substituted (18.11.2004 for specified purposes, 6.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), s. 322(3)(a), Sch. 11 para. 3

Modifications etc. (not altering text)

C136 Sch. 5 modified (6.4.2005) by The Social Security (Retirement Pensions etc.) (Transitional Provisions) Regulations 2005 (S.I. 2005/469), regs. 1(1), 2

C137 Sch. 5: sums amended (with effect in accordance with arts. 1(2)(l)(3)(4), 6 of the amending S.I.) by The Social Security Benefits Up-rating Order 2014 (S.I. 2014/516), arts. 1(2)(c), 4(4)(b)

[F1280 Choice between increase of pension and lump sum where pensioner’s entitlement is deferred E+W+S

Textual Amendments

F1280 Sch. 5 para. A1 and cross-heading inserted (18.11.2004 for specified purposes, 6.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), s. 322(3)(a), Sch. 11 para. 4

A1 (1) Where a person’s entitlement to a Category A or Category B retirement pension is deferred and the period of deferment is at least 12 months, the person shall, on claiming his pension or within a prescribed period after claiming it, elect in the prescribed manner either— E+W+S

(a) that paragraph 1 (entitlement to increase of pension) is to apply in relation to the period of deferment, or

(b) that paragraph 3A (entitlement to lump sum) is to apply in relation to the period of deferment.

(2) If no election under sub-paragraph (1) is made within the period prescribed under that sub-paragraph, the person is to be treated as having made an election under sub-paragraph (1)(b).

(3) Regulations—

(a) may enable a person who has made an election under sub-paragraph (1) (including one that the person is treated by sub-paragraph (2) as having made) to change the election within a prescribed period and in a prescribed manner, if prescribed conditions are satisfied, and

(b) if they enable a person to make an election under sub-paragraph (1)(b) in respect of a period of deferment after receiving any increase of pension under paragraph 1 by reference to that period, may for the purpose of avoiding duplication of payment—

(i) enable an amount determined in accordance with the regulations to be recovered from the person in a prescribed manner and within a prescribed period, or

(ii) provide for an amount determined in accordance with the regulations to be treated as having been paid on account of the amount to which the person is entitled under paragraph 3A.

(4) Where the Category A or Category B retirement pension includes any increase under [F1281 paragraphs 5 to 6A], no election under sub-paragraph (1) applies to so much of the pension as consists of that increase (an entitlement to an increase of pension in respect of such an increase after a period of deferment being conferred either by paragraphs 1 and 2 or by paragraph 2A).]

Textual Amendments

F1281 Words in Sch. 5 para. A1(4) substituted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(3), Sch. para. 5(2)

Increase of pension where pensioner’s entitlement is deferred E+W+S

[F1282 1 (1) This paragraph applies where a person’s entitlement to a Category A or Category B retirement pension is deferred and one of the following conditions is met— E+W+S

(a) the period of deferment is less than 12 months, or

(b) the person has made an election under paragraph A1(1)(a) in relation to the period of deferment.

(2) The rate of the person’s Category A or Category B retirement pension shall be increased by an amount equal to the aggregate of the increments to which he is entitled under paragraph 2, but only if that amount is enough to increase the rate of the pension by at least 1 per cent.]

Textual Amendments

F1282 Sch. 5 para. 1 substituted (18.11.2004 for specified purposes, 6.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), s. 322(3)(a), Sch. 11 para. 5

2 (1) Subject to paragraph 3 below, a person is entitled to an increment under this paragraph for each complete incremental period in his [F1283 period of deferment]. E+W+S

(2) In this Schedule—

• “incremental period” means any period of six days which are treated by regulations as days of increment for the purposes of this Schedule in relation to the person and the pension in question; F1284 ...

• F1284 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) Subject to paragraph 3 below, the amount of the increment for any such incremental period shall be [F1285 1/5th per cent] of the weekly rate of the Category A or Category B retirement pension to which that person would have been entitled for the period if his entitlement had not been deferred.

(4) Where an amount is required to be calculated in accordance with the provisions of sub-paragraph (3) above—

(a) the amount so calculated shall be rounded to the nearest penny, taking any 1/2p as nearest to the next whole penny above; and

(b) where the amount so calculated would, apart from this sub-paragraph, be a sum less than 1/2p, that amount shall be taken to be zero, notwithstanding any other provision of this Act, the Pensions Act or the Administration Act.

(5) For the purposes of sub-paragraph (3) above the weekly rate of pension for any period shall be taken—

(a) to include any increase under section 47(1) above and any increase under [F1286 paragraph 4, 5, 5A, 6 or 6A] below, but

(b) not to include any increase under section F1287 ... [F1288 83A or] 85 above or any graduated retirement benefit.

(6) The reference in sub-paragraph (5) above to any increase under subsection (1) of section 47 above shall be taken as a reference to any increase that would take place under that subsection if subsection (2) of that section and [F1289 section 46(5)] of the Pensions Act were disregarded.

(7) Where one or more orders have come into force under section 150 [F1290 or 150A] of the Administration Act during the [F1291 period of deferment], the rate for any incremental period shall be determined as if the order or orders had come into force before the beginning of the [F1291 period of deferment].

(8) Where a pensioner’s rights premium is paid in respect of a person who is, or if his entitlement had not been deferred would be, entitled to a Category A or Category B retirement pension, then, in calculating any increment under this paragraph which falls to be paid to him in respect of such a pension after the date on which the premium is paid there shall be disregarded any guaranteed minimum pension to which the pensioner was entitled in connection with the employment to which the premium relates.

Textual Amendments

F1283 Words in Sch. 5 para. 2 substituted (with effect in relation to incremental periods beginning on or after 6.4.2010 in accordance with Sch. 4 para. 6(5) of the amending Act) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 6(2)(b)

F1284 Words in Sch. 5 para. 2(2) repealed (with effect in relation to incremental periods beginning on or after 6.4.2010 in accordance with Sch. 4 para. 6(5) of the amending Act) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 6(2)(a)

F1285 Words in Sch. 5 para. 2(3) substituted (with effect in relation to incremental periods beginning on or after 6.4.2010 in accordance with Sch. 4 para. 6(5) of the amending Act) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 6(3)

F1286 Words in Sch. 5 para. 2(5)(a) substituted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(3), Sch. para. 5(3)

F1287 Word in Sch. 5 para. 2(5)(b) repealed with savings (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/938, art. 2, Sch. (with art. 3)

F1288 Words in Sch. 5 para. 2(5)(b) substituted (18.11.2004 for specified purposes, 6.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), s. 322(3)(a), Sch. 11 para. 6(1) (with Sch. 11 para. 6(2))

F1289 Words in Sch. 5 para. 2(6) substituted (7.2.1994) by Pension Schemes Act 1993 (c. 48), s. 193(2), Sch. 8 para. 42(a) (with s. 189, Schs. 6, 9); S.I. 1994/86

F1290 Words in Sch. 5 para. 2(7) inserted (with effect in relation to the tax year 2010-2011 and subsequent tax years) by Pensions Act 2007 (c. 22), s. 30(1)(a)(3), Sch. 1 para. 19 (with s. 5(3)-(7)); S.I. 2010/2650

F1291 Words in Sch. 5 para. 2 substituted (with effect in relation to incremental periods beginning on or after 6.4.2010 in accordance with Sch. 4 para. 6(5) of the amending Act) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 6(2)(b)

[F1292 2A (1) This paragraph applies where— E+W+S

(a) a person’s entitlement to a Category A or Category B retirement pension is deferred,

(b) the pension includes an increase under [F1293 paragraphs 5 to 6A], and

(c) the person has made (or is treated as having made) an election under paragraph A1(1)(b) in relation to the period of deferment.

(2) The rate of the person’s Category A or Category B retirement pension shall be increased by an amount equal to the aggregate of the increments to which he is entitled under sub-paragraph (3).

(3) For each complete incremental period in the person’s period of deferment, the amount of the increment shall be 1/5th per cent. of the weekly rate of the increase to which the person would have been entitled under [F1293 paragraphs 5 to 6A] for the period if his entitlement to the Category A or Category B retirement pension had not been deferred.]

Textual Amendments

F1292 Sch. 5 para. 2A inserted (18.11.2004 for specified purposes, 6.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), s. 322(3)(a), Sch. 11 para. 7

F1293 Words in Sch. 5 para. 2A substituted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(3), Sch. para. 5(4)

3 (1) Regulations may provide that sub-paragraphs (1) to (3) of paragraph 2 above shall have effect with such additions, omissions and amendments as are prescribed in relation to a person during whose [F1294 period of deferment] there has been a change, other than a change made by such an order as is mentioned in sub-paragraph (7) of that paragraph, in the rate of the Category A or Category B retirement pension to which he would have been entitled if his entitlement to the pension had commenced on attaining pensionable age. E+W+S

(2) Any regulations under this paragraph may make such consequential additions, omissions and amendments in paragraph 8(3) below as the Secretary of State considers are appropriate in consequence of any changes made by virtue of this paragraph in paragraph 2 above.

Textual Amendments

F1294 Words in Sch. 5 para. 3 substituted (with effect in relation to incremental periods beginning on or after 6.4.2010 in accordance with Sch. 4 para. 6(5) of the amending Act) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 6(2)(b)

[F1295 Lump sum where pensioner’s entitlement is deferred E+W+S

Textual Amendments

F1295 Sch. 5 paras. 3A, 3B and cross-headings inserted (18.11.2004 for specified purposes, 6.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), s. 322(3)(a), Sch. 11 para. 8

3A (1) This paragraph applies where— E+W+S

(a) a person’s entitlement to a Category A or Category B retirement pension is deferred, and

(b) the person has made (or is treated as having made) an election under paragraph A1(1)(b) in relation to the period of deferment.

(2) The person is entitled to an amount calculated in accordance with paragraph 3B (a “lump sum”).]

[F1295 Calculation of lump sum E+W+S

3B (1) The lump sum is the accrued amount for the last accrual period beginning during the period of deferment. E+W+S

(2) In this paragraph—

• ‘accrued amount’ means the amount calculated in accordance with sub-paragraph (3);

• ‘accrual period’ means any period of seven days beginning with a prescribed day of the week, where that day falls within the period of deferment.

(3) The accrued amount for an accrual period for a person is—

where—

• A is the accrued amount for the previous accrual period (or, in the case of the first accrual period beginning during the period of deferment, zero);

• P is the amount of the Category A or Category B retirement pension to which the person would have been entitled for the accrual period if his entitlement had not been deferred;

• R is—

  (a)

  a percentage rate two per cent. higher than the Bank of England base rate, or

  (b)

  if regulations so provide, such higher rate as may be prescribed.

(4) For the purposes of sub-paragraph (3), any change in the Bank of England base rate is to be treated as taking effect—

(a) at the beginning of the accrual period immediately following the accrual period during which the change took effect, or

(b) if regulations so provide, at such other time as may be prescribed.

(5) For the purposes of the calculation of the lump sum, the amount of Category A or Category B retirement pension to which the person would have been entitled for an accrual period—

(a) includes any increase under section 47(1) and any increase under paragraph 4 of this Schedule, but

(b) does not include—

(i) any increase under section 83A or 85 or [F1296 paragraphs 5 to 6A] of this Schedule,

(ii) any graduated retirement benefit, or

(iii) in prescribed circumstances, such other amount of Category A or Category B retirement pension as may be prescribed.

(6) The reference in sub-paragraph (5)(a) to any increase under subsection (1) of section 47 shall be taken as a reference to any increase that would take place under that subsection if subsection (2) of that section and section 46(5) of the Pensions Act were disregarded.]

Textual Amendments

F1296 Words in Sch. 5 para. 3B(5)(b)(i) substituted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(3), Sch. para. 5(5)

[F1297 Choice between increase of pension and lump sum where pensioner’s deceased spouse [F1298 or civil partner] has deferred entitlement E+W+S

Textual Amendments

F1297 Sch. 5 para. 3C and cross-heading inserted (18.11.2004 for specified purposes, 6.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), s. 322(3)(a), Sch. 11 para. 9

F1298 Words in Sch. 5 para. 3C cross-heading inserted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(2)(b)(3), Sch. para. 5(6)(a)

3C (1) Subject to paragraph 8, this paragraph applies where— E+W+S

(a) a [F1299 widow, widower or surviving civil partner] (“W”) is entitled to a Category A or Category B retirement pension,

(b) W was married to [F1300 or was the civil partner of] the other party to the marriage [F1301 or civil partnership] (“S”) when S died,

(c) S’s entitlement to a Category A or Category B retirement pension was deferred when S died, and

(d) S’s entitlement had been deferred throughout the period of 12 months ending with the day before S’s death.

(2) W shall within the prescribed period elect in the prescribed manner either—

(a) that paragraph 4 (entitlement to increase of pension) is to apply in relation to S’s period of deferment, or

(b) that paragraph 7A (entitlement to lump sum) is to apply in relation to S’s period of deferment.

(3) If no election under sub-paragraph (2) is made within the period prescribed under that sub-paragraph, W is to be treated as having made an election under sub-paragraph (2)(b).

(4) Regulations—

(a) may enable a person who has made an election under sub-paragraph (2) (including one that the person is treated by sub-paragraph (3) as having made) to change the election within a prescribed period and in a prescribed manner, if prescribed conditions are satisfied, and

(b) if they enable a person to make an election under sub-paragraph (2)(b) in respect of a period of deferment after receiving any increase of pension under paragraph 4 by reference to that period, may for the purpose of avoiding duplication of payment—

(i) enable an amount determined in accordance with the regulations to be recovered from the person in a prescribed manner and within a prescribed period, or

(ii) provide for an amount determined in accordance with the regulations to be treated as having been paid on account of the amount to which the person is entitled under paragraph 7A.

(5) The making of an election under sub-paragraph (2)(b) does not affect the application of [F1302 paragraphs 5 to 6A] (which relate to an increase in pension where the pensioner’s deceased spouse [F1303 or civil partner] had deferred an entitlement to a guaranteed minimum pension).]

Textual Amendments

F1299 Words in Sch. 5 para. 3C(1)(a) substituted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(2)(b)(3), Sch. para. 5(6)(b)

F1300 Words in Sch. 5 para. 3C(1)(b) inserted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(2)(b)(3), Sch. para. 5(6)(c)(i)

F1301 Words in Sch. 5 para. 3C(1)(b) inserted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(2)(b)(3), Sch. para. 5(6)(c)(ii)

F1302 Words in Sch. 5 para. 3C(5) substituted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(2)(b)(3), Sch. para. 5(6)(d)(i)

F1303 Words in Sch. 5 para. 3C(5) inserted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(2)(b)(3), Sch. para. 5(6)(d)(ii)

Modifications etc. (not altering text)

C138 Sch. 5 para. 3C excluded (18.11.2004 for specified purposes, 6.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), s. 322(3)(a), Sch. 11 para. 26

Increase of pension where pensioner’s deceased spouse [F1304 or civil partner] has deferred entitlement E+W+S

Textual Amendments

F1304 Words in Sch. 5 para. 4 heading inserted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(3), Sch. para. 5(7)(a)

4 [F1305 (1) Subject to paragraph 8, this paragraph applies where a [F1306 widow, widower or surviving civil partner] (“W”) is entitled to a Category A or Category B retirement pension and was married to [F1307 or was the civil partner of] the other party to the marriage [F1308 or civil partnership] (“S”) when S died and one of the following conditions is met— E+W+S

(a) S was entitled to a Category A or Category B retirement pension with an increase under this Schedule,

(b) W is a [F1306 widow, widower or surviving civil partner] to whom paragraph 3C applies and has made an election under paragraph 3C(2)(a), or

(c) paragraph 3C would apply to W but for the fact that the condition in sub-paragraph (1)(d) of that paragraph is not met.

(1A) Subject to sub-paragraph (3), the rate of W’s pension shall be increased—

(a) in a case falling within sub-paragraph (1)(a), by an amount equal to the increase to which S was entitled under this Schedule, apart from [F1309 paragraphs 5 to 6A] [F1310 (as those provisions have effect by virtue of section 2(7) of the Pensions Act 2011)],

(b) in a case falling within sub-paragraph (1)(b), by an amount equal to the increase to which S would have been entitled under this Schedule, apart from [F1309 paragraphs 5 to 6A] [F1310 (as those provisions have effect by virtue of section 2(7) of the Pensions Act 2011)], if the period of deferment had ended immediately before S’s death and S had then made an election under paragraph A1(1)(a), or

(c) in a case falling within sub-paragraph (1)(c), by an amount equal to the increase to which S would have been entitled under this Schedule, apart from [F1309 paragraphs 5 to 6A] [F1310 (as those provisions have effect by virtue of section 2(7) of the Pensions Act 2011)], if the period of deferment had ended immediately before S’s death.]

(3) If a married person dies after [F1311 5th October 2002] [F1312 or a civil partner dies on or after 5th December 2005], the rate of the retirement pension for that person’s [F1313 widow, widower or surviving civil partner] shall be increased by an amount equivalent to the sum of—

(a) the increase in the basic pension to which the deceased spouse [F1314 or civil partner] was entitled; and

(b) one-half of the increase in the additional pension.

(4) In any case where—

(a) there is a period between the death of the former spouse [F1315 or civil partner] and the date on which the surviving spouse [F1316 or civil partner] becomes entitled to a Category A or Category B retirement pension, and

(b) one or more orders have come into force under section 150 of the Administration Act during that period,

the amount of the increase to which the surviving spouse [F1316 or civil partner] is entitled under this paragraph shall be determined as if the order or orders had come into force before the beginning of that period.

(5) This paragraph does not apply in any case where the deceased spouse died before 6th April 1979 and the widow or widower attained pensionable age before that date.

Textual Amendments

F1305 Sch. 5 para. 4(1)(1A) substituted for Sch. 5 para. 4(1) (18.11.2004 for specified purposes, 6.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), s. 322(3)(a), Sch. 11 para. 10

F1306 Words in Sch. 5 para. 4(1) substituted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(3), Sch. para. 5(7)(b)(i)

F1307 Words in Sch. 5 para. 4(1) inserted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(3), Sch. para. 5(7)(b)(ii)

F1308 Words in Sch. 5 para. 4(1) inserted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(3), Sch. para. 5(7)(b)(iii)

F1309 Words in Sch. 5 para. 4(1A) substituted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(3), Sch. para. 5(7)(c)

F1310 Words in Sch. 5 para. 4(1A) inserted (6.4.2012) by Pensions Act 2011 (c. 19), s. 38(4), Sch. 2 para. 3(7) (with s. 2(8)); S.I. 2011/3034, art. 4(f)(iii)

F1311 Words in Sch. 5 para. 4(3) substituted (with retrospective effect) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 39(1)(a)(2)(c), 86(1)(b)(2) (with s. 83(6))

F1312 Words in Sch. 5 para. 4(3) inserted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(3), Sch. para. 5(7)(d)(i)

F1313 Words in Sch. 5 para. 4(3) substituted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(3), Sch. para. 5(7)(d)(ii)

F1314 Words in Sch. 5 para. 4(3)(a) inserted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(3), Sch. para. 5(7)(d)(iii)

F1315 Words in Sch. 5 para. 4(4) inserted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(3), Sch. para. 5(7)(e)(i)

F1316 Words in Sch. 5 para. 4(4) inserted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(3), Sch. para. 5(7)(e)(ii)

Modifications etc. (not altering text)

C139 Sch. 5 para. 4 excluded (18.11.2004 for specified purposes, 6.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), s. 322(3)(a), Sch. 11 para. 26

C140 Sch. 5 paras. 4-7 modified (6.10.2002) by The Social Security (Inherited SERPS) Regulations 2001 (S.I. 2001/1085), regs. 1(1), 2, Sch. (as amended (5.12.2005) by S.I. 2005/3030, regs. 1, 2)

C141 Sch. 5 para. 4(1) modified (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 21(14)

[F1317 5 [F1318 (1) Where— E+W+S

(a) a [F1319 widow, widower or surviving civil partner] (call that person “W”) is entitled to a Category A or Category B retirement pension and was married to [F1320 or was the civil partner of] the other party to the marriage [F1321 or civil partnership] (call that person “S”) when S died, and

(b) S either—

(i) was entitled to a guaranteed minimum pension with an increase under section 15(1) of the Pensions Act, or

(ii) would have been so entitled if S had retired on the date of S’s death,

the rate of W’s pension shall be increased by the following amount.

(2) The amount is—

(a) where W is a [F1322 widow] [F1322 woman whose deceased spouse was a man], an amount equal to the sum of the amounts set out in paragraph 5A(2) or (3) below (as the case may be), F1323 ...

(b) where W is a [F1324 widower] [F1324 man whose deceased spouse was a woman], an amount equal to the sum of the amounts set out in paragraph 6(2), (3) or (4) below (as the case may be)] [F1325 , and

[F1326 (c) where W is a surviving civil partner, an amount equal to the sum of the amounts set out in paragraph 6A(2) below].]

[F1326 (c) where W is—

(i) a woman whose deceased spouse was a woman,

(ii) a man whose deceased spouse was a man, or

(iii) a surviving civil partner,

an amount equal to the sum of the amounts set out in paragraph 6A(2) below.]]

Textual Amendments

F1317 Sch. 5 paras. 5, 5A, 6 substituted for Sch. 5 paras. 5, 6 (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 21(15)

F1318 Sch. 5 paras. 5, 5A, 6, 6A, 7 omitted (6.4.2012 for specified purposes) by virtue of Pensions Act 2011 (c. 19), ss. 2(5), 38(4) (with s. 2(7)); S.I. 2011/3034, art. 4(b) (note that this amending provision is itself repealed (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 97(a))

F1319 Words in Sch. 5 para. 5(1)(a) substituted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(3), Sch. para. 5(8)(a)(i)

F1320 Words in Sch. 5 para. 5(1)(a) inserted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(3), Sch. para. 5(8)(a)(ii)

F1321 Words in Sch. 5 para. 5(1)(a) inserted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(3), Sch. para. 5(8)(a)(iii)

F1322 Words in Sch. 5 para. 5(2)(a) substituted (E.W.) (13.3.2014) by The Marriage (Same Sex Couples) Act 2013 (Consequential and Contrary Provisions and Scotland) Order 2014 (S.I. 2014/560), art. 1(2), Sch. 3 para. 4(2)(a)

F1323 Word in Sch. 5 para. 5(2)(a) omitted (5.12.2005) by virtue of The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(3), Sch. para. 5(8)(b)(i)

F1324 Words in Sch. 5 para. 5(2)(b) substituted (E.W.) (13.3.2014) by The Marriage (Same Sex Couples) Act 2013 (Consequential and Contrary Provisions and Scotland) Order 2014 (S.I. 2014/560), art. 1(2), Sch. 3 para. 4(2)(b)

F1325 Sch. 5 para. 5(2)(c) and preceding word inserted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(3), Sch. para. 5(8)(b)(ii)

F1326 Sch. 5 para. 5(2)(c) substituted (E.W.) (13.3.2014) by The Marriage (Same Sex Couples) Act 2013 (Consequential and Contrary Provisions and Scotland) Order 2014 (S.I. 2014/560), art. 1(2), Sch. 3 para. 4(2)(c)

Modifications etc. (not altering text)

C140 Sch. 5 paras. 4-7 modified (6.10.2002) by The Social Security (Inherited SERPS) Regulations 2001 (S.I. 2001/1085), regs. 1(1), 2, Sch. (as amended (5.12.2005) by S.I. 2005/3030, regs. 1, 2)

C142 Sch. 5 para. 5 applied (with modifications) (1.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by Pensions Act 2007 (c. 22), ss. 14(8)-(11), 30(2)(a); S.I. 2009/406, art. 2(a)(b)

C143 Sch. 5 para. 5(1) modified (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 21(16)

[F1317 5A [F1318 (1) This paragraph applies where W (referred to in paragraph 5 above) is a [F1327 widow] [F1327 woman whose deceased spouse was a man]. E+W+S

(2) Where the husband dies before [F1328 6th October 2002], the amounts referred to in paragraph 5(2)(a) above are the following—

(a) an amount equal to one-half of the increase mentioned in paragraph 5(1)(b) above,

(b) the appropriate amount, and

(c) an amount equal to any increase to which the husband had been entitled under paragraph 5 above.

(3) Where the husband dies after [F1329 5th October 2002], the amounts referred to in paragraph 5(2)(a) above are the following—

(a) one-half of the appropriate amount F1330 ... , and

(b) one-half of any increase to which the husband had been entitled under paragraph 5 above.]]

Textual Amendments

F1317 Sch. 5 paras. 5, 5A, 6 substituted for Sch. 5 paras. 5, 6 (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 21(15)

F1318 Sch. 5 paras. 5, 5A, 6, 6A, 7 omitted (6.4.2012 for specified purposes) by virtue of Pensions Act 2011 (c. 19), ss. 2(5), 38(4) (with s. 2(7)); S.I. 2011/3034, art. 4(b) (note that this amending provision is itself repealed (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 97(a))

F1327 Words in Sch. 5 para. 5A(1) substituted (E.W.) (13.3.2014) by The Marriage (Same Sex Couples) Act 2013 (Consequential and Contrary Provisions and Scotland) Order 2014 (S.I. 2014/560), art. 1(2), Sch. 3 para. 4(3)

F1328 Words in Sch. 5 para. 5A(2) substituted (with retrospective effect) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 39(1)(b)(2)(c), 86(1)(b)(2) (with s. 83(6))

F1329 Words in Sch. 5 para. 5A(3) substituted (with retrospective effect) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 39(1)(a)(2)(c), 86(1)(b)(2) (with s. 83(6))

F1330 Words in Sch. 5 para. 5A(3)(a) repealed (with effect in relation to the tax year 2010-2011 and subsequent tax years) by Pensions Act 2007 (c. 22), ss. 27(7), 30(1)(a)(3), Sch. 1 para. 20, Sch. 7 Pt. 3 (with s. 5(3)-(7)); S.I. 2010/2650

Modifications etc. (not altering text)

C140 Sch. 5 paras. 4-7 modified (6.10.2002) by The Social Security (Inherited SERPS) Regulations 2001 (S.I. 2001/1085), regs. 1(1), 2, Sch. (as amended (5.12.2005) by S.I. 2005/3030, regs. 1, 2)

[F1317 6 [F1318 (1) This paragraph applies where W (referred to in paragraph 5 above) is a [F1331 widower] [F1331 man whose deceased spouse was a woman]. E+W+S

(2) Where the wife dies before 6th April 1989, the amounts referred to in paragraph 5(2)(b) above are the following—

(a) an amount equal to the increase mentioned in paragraph 5(1)(b) above,

(b) the appropriate amount, and

(c) an amount equal to any increase to which the wife had been entitled under paragraph 5 above.

(3) Where the wife dies after 5th April 1989 but before [F1332 6th October 2002], the amounts referred to in paragraph 5(2)(b) above are the following—

(a) the increase mentioned in paragraph 5(1)(b) above, so far as attributable to employment before 6th April 1988,

(b) one-half of that increase, so far as attributable to employment after 5th April 1988,

(c) the appropriate amount reduced by the amount of any increases under section 109 of the Pensions Act, and

(d) any increase to which the wife had been entitled under paragraph 5 above.

(4) Where the wife dies after [F1333 5th October 2002], the amounts referred to in paragraph 5(2)(b) above are the following—

(a) one-half of the increase mentioned in paragraph 5(1)(b) above, so far as attributable to employment before 6th April 1988,

(b) one-half of the appropriate amount F1334 ... , and

(c) one-half of any increase to which the wife had been entitled under paragraph 5 above]]

Textual Amendments

F1317 Sch. 5 paras. 5, 5A, 6 substituted for Sch. 5 paras. 5, 6 (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 21(15)

F1318 Sch. 5 paras. 5, 5A, 6, 6A, 7 omitted (6.4.2012 for specified purposes) by virtue of Pensions Act 2011 (c. 19), ss. 2(5), 38(4) (with s. 2(7)); S.I. 2011/3034, art. 4(b) (note that this amending provision is itself repealed (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 97(a))

F1331 Words in Sch. 5 para. 6(1) substituted (E.W.) (13.3.2014) by The Marriage (Same Sex Couples) Act 2013 (Consequential and Contrary Provisions and Scotland) Order 2014 (S.I. 2014/560), art. 1(2), Sch. 3 para. 4(4)

F1332 Words in Sch. 5 para. 6(3) substituted (with retrospective effect) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 39(1)(b)(2)(c), 86(1)(b)(2) (with s. 83(6))

F1333 Words in Sch. 5 para. 6(4) substituted (with retrospective effect) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 39(1)(a)(2)(c), 86(1)(b)(2) (with s. 83(6))

F1334 Words in Sch. 5 para. 6(4)(b) repealed (with effect in relation to the tax year 2010-2011 and subsequent tax years) by Pensions Act 2007 (c. 22), ss. 27(7), 30(1)(a)(3), Sch. 1 para. 20, Sch. 7 Pt. 3 (with s. 5(3)-(7)); S.I. 2010/2650

Modifications etc. (not altering text)

C140 Sch. 5 paras. 4-7 modified (6.10.2002) by The Social Security (Inherited SERPS) Regulations 2001 (S.I. 2001/1085), regs. 1(1), 2, Sch. (as amended (5.12.2005) by S.I. 2005/3030, regs. 1, 2)

[F1335 6A. [F1336 [F1318 (1) This paragraph applies where W (referred to in paragraph 5 above) is a surviving civil partner.] E+W+S

[F1336 (1) This paragraph applies where W (referred to in paragraph 5 above) is—

(a) a woman whose deceased spouse was a woman,

(b) a man whose deceased spouse was a man, or

(c) a surviving civil partner.]

(2) The amounts referred to in paragraph 5(2)(c) above are the following—

(a) one-half of the increase mentioned in paragraph 5(1)(b) above, so far as attributable to employment before 6th April 1988,

(b) one-half of the appropriate amount F1337 ... , and

(c) one-half of any increase to which the deceased [F1338 spouse or] civil partner had been entitled under paragraph 5 above.]]

Textual Amendments

F1318 Sch. 5 paras. 5, 5A, 6, 6A, 7 omitted (6.4.2012 for specified purposes) by virtue of Pensions Act 2011 (c. 19), ss. 2(5), 38(4) (with s. 2(7)); S.I. 2011/3034, art. 4(b) (note that this amending provision is itself repealed (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 97(a))

F1335 Sch. 5 para. 6A inserted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(3), Sch. para. 5(9)

F1336 Sch. 5 para. 6A(1) substituted (E.W.) (13.3.2014) by The Marriage (Same Sex Couples) Act 2013 (Consequential and Contrary Provisions and Scotland) Order 2014 (S.I. 2014/560), art. 1(2), Sch. 3 para. 4(5)(a)

F1337 Words in Sch. 5 para. 6A(2)(b) repealed (with effect in relation to the tax year 2010-2011 and subsequent tax years) by Pensions Act 2007 (c. 22), ss. 27(7), 30(1)(a)(3), Sch. 1 para. 20, Sch. 7 Pt. 3 (with s. 5(3)-(7)); S.I. 2010/2650

F1338 Words in Sch. 5 para. 6A(2)(c) inserted (E.W.) (13.3.2014) by The Marriage (Same Sex Couples) Act 2013 (Consequential and Contrary Provisions and Scotland) Order 2014 (S.I. 2014/560), art. 1(2), Sch. 3 para. 4(5)(b)

Modifications etc. (not altering text)

C140 Sch. 5 paras. 4-7 modified (6.10.2002) by The Social Security (Inherited SERPS) Regulations 2001 (S.I. 2001/1085), regs. 1(1), 2, Sch. (as amended (5.12.2005) by S.I. 2005/3030, regs. 1, 2)

7 F1339 (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . E+W+S

[F1339 (2) Where an amount is required to be calculated in accordance with the provisions of [F1340 paragraph 5, 5A, 6 or 6A] or sub-paragraph (1) above—

(a) the amount so calculated shall be rounded to the nearest penny, taking any 1/2p as nearest to the next whole penny above; and

(b) where the amount so calculated would, apart from this sub-paragraph, be a sum less than 1/2p, that amount shall be taken to be zero, notwithstanding any other provision of this Act, the Pensions Act or the Administration Act.]

Textual Amendments

F1339 Sch. 5 para. 7 omitted (6.4.2012 for the repeal of para. 7(1)) by virtue of Pensions Act 2011 (c. 19), ss. 2(5), 38(4) (with s. 2(7)); S.I. 2011/3034, art. 4(b) (note that this amending provision is itself repealed (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 97(a))

F1340 Words in Sch. 5 para. 7(2) substituted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(3), Sch. para. 5(10)(b)

Modifications etc. (not altering text)

C140 Sch. 5 paras. 4-7 modified (6.10.2002) by The Social Security (Inherited SERPS) Regulations 2001 (S.I. 2001/1085), regs. 1(1), 2, Sch. (as amended (5.12.2005) by S.I. 2005/3030, regs. 1, 2)

[F1341 Entitlement to lump sum where pensioner’s deceased spouse [F1342 or civil partner] has deferred entitlement E+W+S

Textual Amendments

F1341 Sch. 5 paras. 7A, 7B and cross-headings inserted (18.11.2004 for specified purposes, 6.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), s. 322(3)(a), Sch. 11 para. 11(1) (with Sch. 11 para. 11(2))

F1342 Words in Sch. 5 para. 7A cross-heading inserted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(3), Sch. para. 5(11)(a)

7A (1) This paragraph applies where a person to whom paragraph 3C applies (“W”) has made (or is treated as having made) an election under paragraph 3C(2)(b). E+W+S

(2) W is entitled to an amount calculated in accordance with paragraph 7B (a “widowed person’s [F1343 or surviving civil partner's] lump sum”).]

Textual Amendments

F1343 Words in Sch. 5 para. 7A(2) inserted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(3), Sch. para. 5(11)(b)

Modifications etc. (not altering text)

C144 Sch. 5 para. 7A excluded (18.11.2004 for specified purposes, 6.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), s. 322(3)(a), Sch. 11 para. 26

[F1341 Calculation of widowed person’s [F1344 or surviving civil partner's] lump sum E+W+S

Textual Amendments

F1344 Words in Sch. 5 para. 7B cross-heading inserted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(2)(b)(3), Sch. para. 5(12)(a)

7B (1) The widowed person’s [F1345 or surviving civil partner's] lump sum is the accrued amount for the last accrual period beginning during the period which— E+W+S

(a) began at the beginning of S’s period of deferment, and

(b) ended on the day before S’s death.

(2) In this paragraph—

• ‘S’ means the other party to the marriage [F1346 or civil partnership];

• ‘accrued amount’ means the amount calculated in accordance with sub-paragraph (3);

• ‘accrual period’ means any period of seven days beginning with a prescribed day of the week, where that day falls within S’s period of deferment.

(3) The accrued amount for an accrual period for W is—

where—

• A is the accrued amount for the previous accrual period (or, in the case of the first accrual period beginning during the period mentioned in sub-paragraph (1), zero);

• P is—

  (a)

  the basic pension, and

  (b)

  half of the additional pension,

  to which S would have been entitled for the accrual period if his entitlement had not been deferred during the period mentioned in sub-paragraph (1);

• R is—

  (a)

  a percentage rate two per cent. higher than the Bank of England base rate, or

  (b)

  if regulations so provide, such higher rate as may be prescribed.

(4) For the purposes of sub-paragraph (3), any change in the Bank of England base rate is to be treated as taking effect—

(a) at the beginning of the accrual period immediately following the accrual period during which the change took effect, or

(b) if regulations so provide, at such other time as may be prescribed.

(5) For the purposes of the calculation of the widowed person’s [F1347 or surviving civil partner's] lump sum, the amount of Category A or Category B retirement pension to which S would have been entitled for an accrual period—

(a) includes any increase under section 47(1) and any increase under paragraph 4 of this Schedule, but

(b) does not include—

(i) any increase under section 83A or 85 or [F1348 paragraphs 5 to 6A] of this Schedule [F1349 (as those provisions have effect by virtue of section 2(7) of the Pensions Act 2011)],

(ii) any graduated retirement benefit, or

(iii) in prescribed circumstances, such other amount of Category A or Category B retirement pension as may be prescribed.

(6) The reference in sub-paragraph (5)(a) to any increase under subsection (1) of section 47 shall be taken as a reference to any increase that would take place under that subsection if subsection (2) of that section and section 46(5) of the Pensions Act were disregarded.

(7) In any case where—

(a) there is a period between the death of S and the date on which W becomes entitled to a Category A or Category B retirement pension, and

(b) one or more orders have come into force under section 150 of the Administration Act during that period,

the amount of the lump sum shall be increased in accordance with that order or those orders.]

Textual Amendments

F1345 Words in Sch. 5 para. 7B(1) inserted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(2)(b)(3), Sch. para. 5(12)(a)

F1346 Words in Sch. 5 para. 7B(2) inserted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(2)(b)(3), Sch. para. 5(12)(b)

F1347 Words in Sch. 5 para. 7B(5) inserted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(2)(b)(3), Sch. para. 5(12)(a)

F1348 Words in Sch. 5 para. 7B(5)(b)(i) substituted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(2)(b)(3), Sch. para. 5(12)(c)

F1349 Words in Sch. 5 para. 7B(5)(b)(i) inserted (6.4.2012) by Pensions Act 2011 (c. 19), s. 38(4), Sch. 2 para. 3(8) (with s. 2(8)); S.I. 2011/3034, art. 4(f)(iii)

[F1350 Supplementary E+W+S

Textual Amendments

F1350 Sch. 5 para. 7C and cross-heading inserted (18.11.2004 for specified purposes, 6.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), s. 322(3)(a), Sch. 11 para. 12

7C (1) Any lump sum calculated under paragraph 3B or 7B must be rounded to the nearest penny, taking any 1/2p as nearest to the next whole penny above. E+W+S

(2) In prescribing a percentage rate for the purposes of paragraphs 3B and 7B, the Secretary of State must have regard to—

(a) the national economic situation, and

(b) any other matters which he considers relevant.]

[F1351 Married couples [F1352 and civil partners]] E+W+S

Textual Amendments

F1351 Sch. 5 para. 8 cross-heading substituted (18.11.2004 for specified purposes, 6.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), s. 322(3)(a), Sch. 11 para. 13

F1352 Words in Sch. 5 para. 8 cross-heading added (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(3), Sch. para. 5(13)(a)

8 F1353 (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . E+W+S

F1353 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1354 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F1355 (4) The conditions in paragraph 3C(1)(c) and 4(1)(a) are not satisfied by a Category B retirement pension to which S was or would have been entitled by virtue of W’s contributions.

(5) Where the Category A retirement pension to which S was or would have been entitled includes an increase under section 51A(2) attributable to W’s contributions, the increase or lump sum to which W is entitled under paragraph 4(1A) or 7A(2) is to be calculated as if there had been no increase under that section.

(6) In sub-paragraphs (4) and (5), “W” and “S” have the same meaning as in paragraph 3C, 4 or 7A, as the case requires.]

Textual Amendments

F1353 Sch. 5 para. 8(1)(2) repealed (with effect in relation to incremental periods beginning on or after 6.4.2010 in accordance with Sch. 4 para. 6(5) of the amending Act) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 6(4), Sch. 7

F1354 Sch. 5 para. 8(3) repealed (6.4.2010) by Pensions Act 2007 (c. 22), ss. 2(5), 27(4)(a), Sch. 1 para. 8, Sch. 7 Pt. 1

F1355 Sch. 5 para. 8(4)-(6) substituted for Sch. 5 para. 8(4) (18.11.2004 for specified purposes, 6.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), s. 322(3)(a), Sch. 11 para. 14(b)

Uprating E+W+S

9 E+W+S The sums which are the increases in the rates of retirement pensions under this Schedule are subject to alteration by order made by the Secretary of State under section 150 of the Administration Act.

[F1356 SCHEDULE 5A E+W+S Pension increase or lump sum where entitlement to shared additional pension is deferred

Textual Amendments

F1356 Sch. 5A inserted (18.11.2004 for specified purposes, 6.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), s. 322(3)(a), Sch. 11 para. 15

Modifications etc. (not altering text)

C145 Sch. 5A modified (6.4.2005) by The Social Security (Retirement Pensions etc.) (Transitional Provisions) Regulations 2005 (S.I. 2005/469), regs. 1(1), 3

Choice between pension increase and lump sum where entitlement to shared additional pension is deferred E+W+S

1 (1) Where a person’s entitlement to a shared additional pension is deferred and the period of deferment is at least 12 months, the person shall, on claiming his pension or within a prescribed period after claiming it, elect in the prescribed manner either— E+W+S

(a) that paragraph 2 (entitlement to increase of pension) is to apply in relation to the period of deferment, or

(b) that paragraph 4 (entitlement to lump sum) is to apply in relation to the period of deferment.

(2) If no election under sub-paragraph (1) is made within the period prescribed under that sub-paragraph, the person is to be treated as having made an election under sub-paragraph (1)(b).

(3) Regulations—

(a) may enable a person who has made an election under sub-paragraph (1) (including one that the person is treated by sub-paragraph (2) as having made) to change the election within a prescribed period and in a prescribed manner, if prescribed conditions are satisfied, and

(b) if they enable a person to make an election under sub-paragraph (1)(b) in respect of a period of deferment after receiving any increase of pension under paragraph 2 by reference to that period, may for the purpose of avoiding duplication of payment—

(i) enable an amount determined in accordance with the regulations to be recovered from the person in a prescribed manner and within a prescribed period, or

(ii) provide for an amount determined in accordance with the regulations to be treated as having been paid on account of the amount to which the person is entitled under paragraph 4.

Increase of pension where entitlement deferred E+W+S

2 (1) This paragraph applies where a person’s entitlement to a shared additional pension is deferred and either— E+W+S

(a) the period of deferment is less than 12 months, or

(b) the person has made an election under paragraph 1(1)(a) in relation to the period of deferment.

(2) The rate of the person’s shared additional pension shall be increased by an amount equal to the aggregate of the increments to which he is entitled under paragraph 3, but only if that amount is enough to increase the rate of the pension by at least 1 per cent.

Modifications etc. (not altering text)

C146 Sch. 5A para. 2: sums amended (with effect in accordance with arts. 1(2)(l)(3)(4), 6 of the amending S.I.) by The Social Security Benefits Up-rating Order 2014 (S.I. 2014/516), arts. 1(2)(c), 4(5)(b)

Calculation of increment E+W+S

3 (1) A person is entitled to an increment under this paragraph for each complete incremental period in his period of deferment. E+W+S

(2) The amount of the increment for an incremental period shall be 1/ 5th per cent. of the weekly rate of the shared additional pension to which the person would have been entitled for the period if his entitlement had not been deferred.

(3) Amounts under sub-paragraph (2) shall be rounded to the nearest penny, taking any 1/2p as nearest to the next whole penny.

(4) Where an amount under sub-paragraph (2) would, apart from this sub-paragraph, be a sum less than 1/2p, the amount shall be taken to be zero, notwithstanding any other provision of this Act, the Pensions Act or the Administration Act.

(5) In this paragraph “incremental period” means any period of six days which are treated by regulations as days of increment for the purposes of this paragraph in relation to the person and pension in question.

(6) Where one or more orders have come into force under section 150 of the Administration Act during the period of deferment, the rate for any incremental period shall be determined as if the order or orders had come into force before the beginning of the period of deferment.

(7) The sums which are the increases in the rates of shared additional pension under this paragraph are subject to alteration by order made by the Secretary of State under section 150 of the Administration Act.

Lump sum where entitlement to shared additional pension is deferred E+W+S

4 (1) This paragraph applies where— E+W+S

(a) a person’s entitlement to a shared additional pension is deferred, and

(b) the person has made (or is treated as having made) an election under paragraph 1(1)(b) in relation to the period of deferment.

(2) The person is entitled to an amount calculated in accordance with paragraph 5 (a “lump sum”).

Calculation of lump sum E+W+S

5 (1) The lump sum is the accrued amount for the last accrual period beginning during the period of deferment. E+W+S

(2) In this paragraph—

• ‘accrued amount’ means the amount calculated in accordance with sub-paragraph (3);

• ‘accrual period’ means any period of seven days beginning with a prescribed day of the week, where that day falls within the period of deferment.

(3) The accrued amount for an accrual period for a person is—

where—

• A is the accrued amount for the previous accrual period (or, in the case of the first accrual period beginning during the period of deferment, zero);

• P is the amount of the shared additional pension to which the person would have been entitled for the accrual period if his entitlement had not been deferred;

• R is—

  (a)

  a percentage rate two per cent. higher than the Bank of England base rate, or

  (b)

  if a higher rate is prescribed for the purposes of paragraphs 3B and 7B of Schedule 5, that higher rate.

(4) For the purposes of sub-paragraph (3), any change in the Bank of England base rate is to be treated as taking effect—

(a) at the beginning of the accrual period immediately following the accrual period during which the change took effect, or

(b) if regulations so provide, at such other time as may be prescribed.

(5) For the purpose of the calculation of the lump sum, the amount of the shared additional pension to which the person would have been entitled for an accrual period does not include, in prescribed circumstances, such amount as may be prescribed.

(6) The lump sum must be rounded to the nearest penny, taking any 1/2p as nearest to the next whole penny.]

Sections 68(6) and 103(5).

SCHEDULE 6 E+W+S Assessment of extent of disablement

General provisions as to method of assessment E+W+S

1 E+W+S For the purposes of section F1357 ...103 above and Part II of Schedule 7 to this Act, the extent of disablement shall be assessed, by reference to the disabilities incurred by the claimant as a result of the relevant loss of faculty, in accordance with the following general principles—

(a) except as provided in paragraphs (b) to (d) below, the disabilities to be taken into account shall be all disabilities so incurred (whether or not involving loss of earning power or additional expense) to which the claimant may be expected, having regard to his physical and mental condition at the date of the assessment, to be subject during the period taken into account by the assessment as compared with a person of the same age and sex whose physical and mental condition is normal;

(b) F1358 ...regulations may make provision as to the extent (if any) to which any disabilities are to be taken into account where they are disabilities which, though resulting from the relevant loss of faculty, also result, or without the relevant accident might have been expected to result, from a cause other than the relevant accident;

(c) the assessment shall be made without reference to the particular circumstances of the claimant other than age, sex, and physical and mental condition;

(d) the disabilities resulting from such loss of faculty as may be prescribed shall be taken as amounting to 100 per cent. disablement and other disabilities shall be assessed accordingly.

Textual Amendments

F1357 Words in Sch. 6 para. 1 repealed (with savings for those entitled to severe disablement allowance for days immediately before 6.4.2001) (3.11.2000 for specified purposes, 6.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 13 Pt. IV; S.I. 2000/2958, art. 2(3)(g)(4)(5) (with art. 4)

F1358 Words in Sch. 6 para. 1(b) repealed (with savings for those entitled to severe disablement allowance for days immediately before 6.4.2001) (3.11.2000 for specified purposes, 6.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 13 Pt. IV; S.I. 2000/2958, art. 2(3)(g)(4)(5) (with art. 4)

2 E+W+S Provision may be made by regulations for further defining the principles on which the extent of disablement is to be assessed and such regulations may in particular direct that a prescribed loss of faculty shall be treated as resulting in a prescribed degree of disablement; and, in connection with any such direction, nothing in paragraph 1(c) above prevents the making of different provision, in the case of loss of faculty in or affecting hand or arm, for right-handed and for left-handed persons.

3 E+W+S Regulations under paragraph 1(d) or 2 above may include provision—

(a) for adjusting or reviewing an assessment made before the date of the coming into force of those regulations;

(b) for any resulting alteration of that assessment to have effect as from that date;

so however that no assessment shall be reduced by virtue of this paragraph.

Severe disablement allowance E+W+S

F1359 4 E+W+S . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1359 Sch. 6 paras. 4, 5 repealed (with savings for those entitled to severe disablement allowance for days immediately before 6.4.2001) (3.11.2000 for specified purposes, 6.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 13 Pt. IV; S.I. 2000/2958, art. 2(3)(g)(4)(5) (with art. 4)

F1359 5 E+W+S . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1359 Sch. 6 paras. 4, 5 repealed (with savings for those entitled to severe disablement allowance for days immediately before 6.4.2001) (3.11.2000 for specified purposes, 6.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 13 Pt. IV; S.I. 2000/2958, art. 2(3)(g)(4)(5) (with art. 4)

Disablement benefit E+W+S

6 (1) Subject to sub-paragraphs (2) and (3) below, the period to be taken into account by an assessment for the purposes of section 103 above and Part II of Schedule 7 to this Act of the extent of a claimant’s disablement shall be the period (beginning not earlier than the end of the period of 90 days referred to in section 103(6) above and in paragraph 9(3) of that Schedule and limited by reference either to the claimant’s life or to a definite date) during which the claimant has suffered and may be expected to continue to suffer from the relevant loss of faculty. E+W+S

(2) If on any assessment the condition of the claimant is not such, having regard to the possibility of changes in that condition (whether predictable or not), as to allow of a final assessment being made up to the end of the period provided by sub-paragraph (1) above, then, subject to sub-paragraph (3) below—

(a) a provisional assessment shall be made, taking into account such shorter period only as seems reasonable having regard to his condition and that possibility; and

(b) on the next assessment the period to be taken into account shall begin with the end of the period taken into account by the provisional assessment.

(3) Where the assessed extent of a claimant’s disablement amounts to less than 14 per cent., then, subject to sub-paragraphs (4) and (5) below, that assessment shall be a final assessment and the period to be taken into account by it shall not end before the earliest date on which it seems likely that the extent of the disablement will be less than 1 per cent.

(4) Sub-paragraph (3) above does not apply in any case where it seems likely that—

(a) the assessed extent of the disablement will be aggregated with the assessed extent of any present disablement, and

(b) that aggregate will amount to 14 per cent. or more.

(5) Where the extent of the claimant’s disablement is assessed at different percentages for different parts of the period taken into account by the assessment, then—

(a) sub-paragraph (3) above does not apply in relation to the assessment unless the percentage assessed for the latest part of that period is less than 14 per cent., and

(b) in any such case that sub-paragraph shall apply only in relation to that part of that period (and subject to sub-paragraph (4) above).

Modifications etc. (not altering text)

C147 Sch. 6 para. 6(1)(2) modified by The Social Security (Industrial Injuries) (Prescribed Diseases) Regulations 1985 (S.I. 1985/967), reg. 29 (as substituted (22.9.2003) by S.I. 2003/2190, regs. 1, 2(2))

C148 Sch. 6 para. 6(1) modified by The Social Security (Industrial Injuries) (Prescribed Diseases) Regulations 1985 (S.I. 1985/967), reg. 20B(2)(b) (as inserted (6.4.2006) by S.I. 2006/586, regs. 1(1), 2)

7 E+W+S An assessment for the purposes of section 103 above and Part II of Schedule 7 to this Act shall—

(a) state the degree of disablement in the form of a percentage;

(b) specify the period taken into account by the assessment; and

(c) where that period is limited by reference to a definite date, specify whether the assessment is provisional or final;

but the percentage and the period shall not be specified more particularly than is necessary for the purpose of determining in accordance with section 103 above and Parts II and IV of Schedule 7 to this Act the claimant’s rights as to disablement pension or gratuity and reduced earnings allowance (whether or not a claim has been made).

Special provision as to entitlement to constant attendance allowance, etc. E+W+S

8 (1) For the purpose of determining whether a person is entitled— E+W+S

(a) to an increase of a disablement pension under section 104 above; or

(b) to a corresponding increase of any other benefit by virtue of paragraph 6(4)(b) or 7(2)(b) of Schedule 8 to this Act,

regulations may provide for the extent of the person’s disablement resulting from the relevant injury or disease to be determined in such manner as may be provided for by the regulations by reference to all disabilities to which that person is subject which result either from the relevant injury or disease or from any other injury or disease in respect of which there fall to be made to the person payments of any of the descriptions listed in sub-paragraph (2) below.

(2) Those payments are—

(a) payments by way of disablement pension;

(b) payments by way of benefit under paragraph 4 or 7(1) of Schedule 8 to this Act; or

(c) payments in such circumstances as may be prescribed by way of such other benefit as may be prescribed (being benefit in connection with any hostilities or with service as a member of Her Majesty’s forces or of such other organisation as may be specified in the regulations).

Section 106.

SCHEDULE 7 E+W+S Industrial injuries benefits

Part I E+W+S Unemployability supplement

Availability E+W+S

1 E+W+S This Part of this Schedule applies only in relation to persons who were beneficiaries in receipt of unemployability supplement under section 58 of the 1975 Act immediately before 6th April 1987.

Rate and duration E+W+S

2 (1) The weekly rate of a disablement pension shall, if as the result of the relevant loss of faculty the beneficiary is incapable of work and likely to remain so permanently, be increased by the amount specified in Schedule 4, Part V, paragraph 5. E+W+S

(2) An increase of pension under this paragraph is referred to in this Act as an “unemployability supplement”.

(3) For the purposes of this paragraph a person may be treated as being incapable of work and likely to remain so permanently, notwithstanding that the loss of faculty is not such as to prevent him being capable of work, if it is likely to prevent his earnings in a year exceeding a prescribed amount not less than £104.

(4) An unemployability supplement shall be payable for such period as may be determined at the time it is granted, but may be renewed from time to time.

Increase of unemployability supplement E+W+S

3 (1) Subject to the following provisions of this paragraph, if on the qualifying date the beneficiary was— E+W+S

(a) a man under the age of 60, or

(b) a woman under the age of 55,

the weekly rate of unemployability supplement shall be increased by the appropriate amount specified in Schedule 4, Part V, paragraph 6.

(2) Where for any period the beneficiary is entitled to a Category A or Category B retirement pension F1360 ... and the weekly rate of the pension includes an additional pension such as is mentioned in section 44(3)(b) above, for that period the relevant amount shall be deducted from the amount that would otherwise be the increase under this paragraph and the beneficiary shall be entitled to an increase only if there is a balance after that deduction and, if there is such a balance, only to an amount equal to it.

(3) In this paragraph “the relevant amount” means an amount equal to the additional pension reduced by the amount of any reduction in the weekly rate of the retirement F1361 ... made by virtue of [F1362 section 46] of the Pensions Act.

(4) In this paragraph references to an additional pension are references to that pension after any increase under section 52(3) above but without any increase under paragraphs 1 and 2 of Schedule 5 to this Act.

(5) In this paragraph “the qualifying date” means, subject to sub-paragraphs (6) and (7) below, the beginning of the first week for which the beneficiary qualified for unemployability supplement.

(6) If the incapacity for work in respect of which unemployability supplement is payable forms part of a period of interruption of employment which has continued from a date earlier than the date fixed under sub-paragraph (5) above, the qualifying date means the first day in that period which is a day of incapacity for work, or such earlier day as may be prescribed.

(7) Subject to sub-paragraph (6) above, if there have been two or more periods for which the beneficiary was entitled to unemployability supplement, the qualifying date shall be, in relation to unemployability supplement for a day in any one of those periods, the beginning of the first week of that period.

(8) For the purposes of sub-paragraph (7) above—

(a) a break of more than 8 weeks in entitlement to unemployability supplement means that the periods before and after the break are two different periods; and

(b) a break of 8 weeks or less is to be disregarded.

(9) The Secretary of State may by regulations provide that sub-paragraph (8) above shall have effect as if for the references to 8 weeks there were substituted references to a larger number of weeks specified in the regulations.

(10) In this paragraph “period of interruption of employment” has the same meaning as [F1363 a jobseeking period and any period linked to such a period has for the purposes of the Jobseekers Act 1995.]

(11) The provisions of this paragraph are subject to [F1364 section 46(6) and (7) (entitlement to guaranteed minimum pensions and increases of unemployability supplement)].

Textual Amendments

F1360 Words in Sch. 7 para. 3(3) repealed (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 41(2)(b), Sch. 2; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

F1361 Words in Sch. 7 para. 3(2) repealed (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 41(2)(a), Sch. 2; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

F1362 Words in Sch. 7 para. 3(3) substituted (7.2.1994) by Pension Schemes Act 1993 (c. 48), s. 193(2), Sch. 8 para. 43(a) (with s. 189, Schs. 6, 9); S.I. 1994/86

F1363 Words in Sch. 7 para. 3(10) substituted (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 36(2); S.I. 1996/2208, art. 2(b)

F1364 Words in Sch. 7 para. 3(11) substituted (7.2.1994) by Pension Schemes Act 1993 (c. 48), s. 193(2), Sch. 8 para. 43(b) (with s. 189, Schs. 6, 9); S.I. 1994/86

Modifications etc. (not altering text)

C149 Sch. 7 para. 3 modified (7.2.1994) by Pension Schemes Act 1993 (c. 48), s. 46(6)(7), 193(2) (with s. 189, Schs. 6, 9); S.I. 1994/86

Increase for beneficiary’s dependent children [F1365 and qualifying young persons] E+W+S

Textual Amendments

F1365 Words in Sch. 7 para. 4 cross-heading inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 16(2)

4 (1) Subject to the provisions of this paragraph and paragraph 5 below, the weekly rate of a disablement pension where the beneficiary is entitled to an unemployability supplement shall be increased for any period during which the beneficiary is entitled to child benefit in respect of [F1366 one or more children or qualifying young persons]. E+W+S

(2) The amount of the increase shall be as specified in Schedule 4, Part V, paragraph 7.

(3) In any case where—

[F1367 (a) a beneficiary is one of two persons who are—

(i) spouses or civil partners residing together, [F1368 or]

[F1369 (ii) a man and woman who are not married to each other but are living together as if they were husband and wife, or

(iii) two people of the same sex who are not civil partners of each other but are living together as if they were civil partners, and]

[F1369 (ii) two people who are not married to, or civil partners of, each other but are living together as a married couple, and]]

(b) the other person had earnings in any week,

the beneficiary’s right to payment of increases for the following week under this paragraph shall be determined in accordance with sub-paragraph (4) below.

(4) No such increase shall be payable—

(a) in respect of the first child [F1370 or qualifying young person] where the earnings were [F1371 £215] or more; and

(b) in respect of a further child [F1370 or qualifying young person] for each complete [F1372 £28] by which the earnings exceeded [F1372 £215].

(5) The Secretary of State may by order substitute larger amounts for the amounts for the time being specified in sub-paragraph (4) above.

(6) In this paragraph “week” means such period of 7 days as may be prescribed by regulations made for the purposes of this paragraph.

Textual Amendments

F1366 Words in Sch. 7 para. 4(1) substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 16(2)(a)

F1367 Sch. 7 para. 4(3)(a) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 52(2); S.I. 2005/3175, art. 2(1), Sch. 1

F1368 Word in Sch. 7 para. 4(3)(a) inserted (E.W.) (13.3.2014) by The Marriage (Same Sex Couples) Act 2013 (Consequential and Contrary Provisions and Scotland) Order 2014 (S.I. 2014/560), art. 1(2), Sch. 1 para. 22(9)(a)

F1369 Sch. 7 para. 4(3)(a)(ii) substituted for Sch. 7 para. 4(3)(a)(ii)(iii) (E.W.) (13.3.2014) by The Marriage (Same Sex Couples) Act 2013 (Consequential and Contrary Provisions and Scotland) Order 2014 (S.I. 2014/560), art. 1(2), Sch. 1 para. 22(9)(a)

F1370 Words in Sch. 7 para. 4(4) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 16(2)(b)

F1371 Word in Sch. 7 para. 4(4)(a) substituted (11.4.2012) by The Social Security (Industrial Injuries) (Dependency) (Permitted Earnings Limits) Order 2012 (S.I. 2012/823), arts. 1, 2(a)

F1372 Word in Sch. 7 para. 4(4)(b) substituted (11.4.2012) by The Social Security (Industrial Injuries) (Dependency) (Permitted Earnings Limits) Order 2012 (S.I. 2012/823), arts. 1, 2(b)

Modifications etc. (not altering text)

C150 Sch. 7 para. 4(1) modified by The Social Security Benefit (Dependency) Regulations 1977 (S.I. 1977/343), reg. 4B (as substituted (9.4.2001) by S.I. 2000/1483, regs. 1, 5)

Additional provisions as to increase under paragraph 4 E+W+S

5 (1) An increase under paragraph 4 above of any amount in respect of a particular child [F1373 or qualifying young person] shall for any period be payable only if during that period one or other of the following conditions is satisfied with respect to the child [F1373 or qualifying young person]— E+W+S

(a) the beneficiary would be treated for the purposes of Part IX of this Act as having the child [F1373 or qualifying young person] living with him; or

(b) the requisite contributions are being made to the cost of providing for the child [F1373 or qualifying young person].

(2) The condition specified in paragraph (b) of sub-paragraph (1) above is to be treated as satisfied if, and only if—

(a) such contributions are being made at a weekly rate not less than the amount referred to in that sub-paragraph—

(i) by the beneficiary, or

(ii) where the beneficiary is one of two spouses [F1374 or civil partners] residing together, by them together; and

(b) except in prescribed cases, the contributions are over and above those required for the purposes of satisfying section 143(1)(b) above.

Textual Amendments

F1373 Words in Sch. 7 para. 5(1) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 16(3)

F1374 Words in Sch. 7 para. 5(2)(a)(ii) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 52(3); S.I. 2005/3175, art. 2(1), Sch. 1

Increase for adult dependants E+W+S

6 (1) The weekly rate of a disablement pension where the beneficiary is entitled to an unemployability supplement shall be increased under this paragraph for any period during which— E+W+S

(a) the beneficiary is—

(i) residing with his spouse [F1375 or civil partner], or

(ii) contributing to the maintenance of his spouse [F1375 or civil partner] at the requisite rate; or

(b) a person—

(i) who is neither the spouse [F1375 or civil partner] of the beneficiary nor a child [F1376 or qualifying young person], and

(ii) in relation to whom such further conditions as may be prescribed are fulfilled,

has the care of [F1377 one or more children or qualifying young persons] in respect of whom the beneficiary is entitled to child benefit.

(2) The amount of the increase under this paragraph shall be that specified in Schedule 4, Part V, paragraph 8 and the requisite rate for the purposes of sub-paragraph (1)(a) above is a weekly rate not less than that amount.

(3) Regulations may provide that, for any period during which—

(a) the beneficiary is contributing to the maintenance of his or her spouse [F1378 or civil partner] at the requisite rate, and

(b) the weekly earnings of the spouse [F1378 or civil partner] exceed such amount as may be prescribed,

there shall be no increase of benefit under this paragraph.

(4) Regulations may provide that, for any period during which the beneficiary is residing with his or her spouse [F1379 or civil partner] and the spouse [F1379 or civil partner] has earnings—

(a) the increase of benefit under this paragraph shall be subject to a reduction in respect of the spouse’s [F1380 or civil partner's] earnings; or

(b) there shall be no increase of benefit under this paragraph.

(5) Regulations may, in a case within sub-paragraph (1)(b) above in which the person there referred to is residing with the beneficiary and fulfils such further conditions as may be prescribed, authorise an increase of benefit under this paragraph, but subject, taking account of the earnings of the person residing with the beneficiary, other than such of that person’s earnings from employment by the beneficiary as may be prescribed, to provisions comparable to those that may be made by virtue of sub-paragraph (4) above.

(6) Regulations under this paragraph may, in connection with any reduction or extinguishment of an increase in benefit in respect of earnings, prescribe the method of calculating or estimating the earnings.

(7) A beneficiary shall not be entitled to an increase of benefit under this paragraph in respect of more than one person for the same period.

Textual Amendments

F1375 Words in Sch. 7 para. 6(1) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 52(4)(a); S.I. 2005/3175, art. 2(1), Sch. 1

F1376 Words in Sch. 7 para. 6(1) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 16(4)(a)

F1377 Words in Sch. 7 para. 6(1) substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 16(4)(b)

F1378 Words in Sch. 7 para. 6(3) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 52(4)(a); S.I. 2005/3175, art. 2(1), Sch. 1

F1379 Words in Sch. 7 para. 6(4) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 52(4)(a); S.I. 2005/3175, art. 2(1), Sch. 1

F1380 Words in Sch. 7 para. 6(4)(a) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 52(4)(b); S.I. 2005/3175, art. 2(1), Sch. 1

Modifications etc. (not altering text)

C151 Sch. 7 para. 6(1) modified by The Social Security Benefit (Dependency) Regulations 1977 (S.I. 1977/343), reg. 4B (as substituted (9.4.2001) by S.I. 2000/1483, regs. 1, 5)

Earnings to include occupational and personal pensions for purposes of disablement pension E+W+S

7 (1) Except as may be prescribed, any reference to earnings in paragraph 4 or 6 above includes a reference to payments by way of occupational or personal pension. E+W+S

(2) For the purposes of those paragraphs, the Secretary of State may by regulations provide, in relation to cases where payments by way of occupational or personal pension are made otherwise than weekly, that any necessary apportionment of the payments shall be made in such manner and on such basis as may be prescribed.

Dependency increases: continuation of awards in cases of fluctuating earnings E+W+S

8 (1) Where a beneficiary— E+W+S

(a) has been awarded an increase of benefit under paragraph 4 or 6 above, but

(b) ceases to be entitled to the increase by reason only that the weekly earnings of some other person (“the relevant earner”) exceed the amount of the increase or, as the case may be, some specified amount,

then, if and so long as the beneficiary would have continued to be entitled to the increase, disregarding any such excess of earnings, the award shall continue in force but the increase shall not be payable for any week if the earnings relevant to that week exceed the amount of the increase or, as the case may be, the specified amount.

(2) In this paragraph the earnings which are relevant to any week are those earnings of the relevant earner which, apart from this paragraph, would be taken into account in determining whether the beneficiary is entitled to the increase in question for that week.

Part II E+W+S Disablement gratuity

9 (1) An employed earner shall be entitled to a disablement gratuity, if— E+W+S

(a) he made a claim for disablement benefit before 1st October 1986;

(b) he suffered as the result of the relevant accident from loss of physical or mental faculty such that the extent of the resulting disablement assessed in accordance with Schedule 6 to this Act amounts to not less than 1 per cent.; and

(c) the extent of the disablement is assessed for the period taken into account as amounting to less than 20 per cent.

(2) A disablement gratuity shall be—

(a) of an amount fixed, in accordance with the length of the period and the degree of the disablement, by a prescribed scale, but not in any case exceeding the amount specified in Schedule 4, Part V, paragraph 9; and

(b) payable, if and in such cases as regulations so provide, by instalments.

(3) A person shall not be entitled to disablement gratuity until after the expiry of the period of 90 days (disregarding Sundays) beginning with the day of the relevant accident.

Part III E+W+S Increase of disablement pension during hospital treatment

10 (1) This Part of this Schedule has effect in relation to a period during which a person is receiving medical treatment as an in-patient in a hospital or similar institution and which— E+W+S

(a) commenced before 6th April 1987; or

(b) commenced after that date but within a period of 28 days from the end of the period during which he last received an increase of benefit under section 62 of the 1975 Act or this paragraph in respect of such treatment for the relevant injury or loss of faculty.

(2) Where a person is awarded disablement benefit, but the extent of his disablement is assessed for the period taken into account by the assessment at less than 100 per cent., it shall be treated as assessed at 100 per cent. for any part of that period, whether before or after the making of the assessment or the award of benefit, during which he receives, as an in-patient in a hospital or similar institution, medical treatment for the relevant injury or loss of faculty.

(3) Where the extent of the disablement is assessed for that period at less than 20 per cent., sub-paragraph (2) above shall not affect the assessment; but in the case of a disablement pension payable by virtue of this paragraph to a person awarded a disablement gratuity wholly or partly in respect of the same period, the weekly rate of the pension (after allowing for any increase under Part V of this Act) shall be reduced by the amount prescribed as being the weekly value of his gratuity.

Part IV E+W+S Reduced earnings allowance

11 (1) Subject to the provisions of this paragraph, an employed earner shall be entitled to reduced earnings allowance if— E+W+S

(a) he is entitled to a disablement pension or would be so entitled if that pension were payable where disablement is assessed at not less than 1 per cent.; and

(b) as a result of the relevant loss of faculty, he is either—

(i) incapable, and likely to remain permanently incapable, of following his regular occupation; and

(ii) incapable of following employment of an equivalent standard which is suitable in his case,

or is, and has at all times since the end of the period of 90 days referred to in section 103(6) above been, incapable of following that occupation or any such employment;

but a person shall not be entitled to reduced earnings allowance to the extent that the M38 relevant loss of faculty results from an accident happening on or after 1st October 1990 (the day on which section 3 of the Social Security Act 1990 came into force) [F1381 and a person shall not be entitled to reduced earnings allowance—

(i) in relation to a disease prescribed on or after 10th October 1994 under section 108(2) above; or

(ii) in relation to a disease prescribed before 10th October 1994 whose prescription is extended on or after that date under section 108(2) above but only in so far as the prescription has been so extended].

(2) A person—

(a) who immediately before that date is entitled to reduced earnings allowance in consequence of the relevant accident; but

(b) who subsequently ceases to be entitled to that allowance for one or more days,

shall not again be entitled to reduced earnings allowance in consequence of that accident; but this sub-paragraph does not prevent the making at any time of a claim for, or an award of, reduced earnings allowance in consequence of that accident for a period which commences not later than the day after that on which the claimant was last entitled to that allowance in consequence of that accident.

(3) For the purposes of sub-paragraph (2) above—

(a) a person who, apart from section 103(6) above, would have been entitled to reduced earnings allowance immediately before 1st October 1990 shall be treated as entitled to that allowance on any day (including a Sunday) on which he would have been entitled to it apart from that provision;

(b) regulations may prescribe other circumstances in which a person is to be treated as entitled, or as having been entitled, to reduced earnings allowance on any prescribed day.

(4) The Secretary of State may by regulations provide that in prescribed circumstances employed earner’s employment in which a claimant was engaged when the relevant accident took place but which was not his regular occupation is to be treated as if it had been his regular occupation.

(5) In sub-paragraph (1) above—

(a) references to a person’s regular occupation are to be taken as not including any subsidiary occupation, except to the extent that they fall to be treated as including such an occupation by virtue of regulations under sub-paragraph (4) above; and

(b) employment of an equivalent standard is to be taken as not including employment other than employed earner’s employment;

and in assessing the standard of remuneration in any employment, including a person’s regular occupation, regard is to be had to his reasonable prospect of advancement.

(6) For the purposes of this Part of this Schedule a person’s regular occupation is to be treated as extending to and including employment in the capacities to which the persons in that occupation (or a class or description of them to which he belonged at the time of the relevant accident) are in the normal course advanced, and to which, if he had continued to follow that occupation without having suffered the relevant loss of faculty, he would have had at least the normal prospects of advancement; and so long as he is, as a result of the relevant loss of faculty, deprived in whole or in part of those prospects, he is to be treated as incapable of following that occupation.

(7) Regulations may for the purposes of this Part of this Schedule provide that a person is not to be treated as capable of following an occupation or employment merely because of his working thereat during a period of trial or for purposes of rehabilitation or training or in other prescribed circumstances.

(8) Reduced earnings allowance shall be awarded—

(a) for such period as may be determined at the time of the award; and

(b) if at the end of that period the beneficiary submits a fresh claim for the allowance, for such further period, commencing as mentioned in sub-paragraph (2) above, as may be determined.

(9) The award may not be for a period longer than the period to be taken into account under paragraph 4 or 6 of Schedule 6 to this Act.

(10) Reduced earnings allowance shall be payable at a rate determined by reference to the beneficiary’s probable standard of remuneration during the period for which it is granted in any employed earner’s employments which are suitable in his case and which he is likely to be capable of following as compared with that in the relevant occupation, but in no case at a rate higher than 40 per cent. of the maximum rate of a disablement pension or at a rate such that the aggregate of disablement pension (not including increases in disablement pension under any provision of this Act) and reduced earnings allowance awarded to the beneficiary exceeds 140 per cent. of the maximum rate of a disablement pension.

(11) Sub-paragraph (10) above shall have effect in the case of a person who retired from regular employment before 6th April 1987 with the substitution for “140 per cent." of “ 100 per cent. ”.

(12) In sub-paragraph (10) above “the relevant occupation” means—

(a) in relation to a person who is entitled to reduced earnings allowance by virtue of regulations under sub-paragraph (4) above, the occupation in which he was engaged when the relevant accident took place; and

(b) in relation to any other person who is entitled to reduced earnings allowance, his regular occupation within the meaning of sub-paragraph (1) above.

[F1382 (12A) The reference in sub-paragraph (11) above to a person who has retired from regular employment includes a reference—

(a) to a person who under subsection (3) of section 27 of the 1975 Act was treated for the purposes of that Act as having retired from regular employment; and

(b) to a person who under subsection (5) of that section was deemed for those purposes to have retired from it.]

(13) On any award except the first the probable standard of his remuneration shall be determined in such manner as may be prescribed; and, without prejudice to the generality of this sub-paragraph, regulations may provide in prescribed circumstances for the probable standard of remuneration to be determined by reference—

(a) to the standard determined at the time of the last previous award of reduced earnings allowance; and

(b) to scales or indices of earnings in a particular industry or description of industries or any other data relating to such earnings.

(14) In this paragraph “maximum rate of a disablement pension” means the rate specified in the first entry in column (2) of Schedule 4, Part V, paragraph 1 and does not include increases in disablement pension under any provision of this Act.

Textual Amendments

F1381 Words in Sch. 7 para. 11(1) added by SI 1985/967 reg. 14A (as inserted) (10.10.1994) by The Social Security (Industrial Injuries) (Prescribed Diseases) Amendment Regulations 1994 (S.I. 1994/2343), regs. 1(1), 3

F1382 Sch. 7 para. 11(12A) inserted (temp.) (1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), ss. 6, 7(2), Sch. 4 paras. 1, 10

Marginal Citations

M38 1990 c. 27.

Supplementary E+W+S

12 (1) A person who on 10th April 1988 or 9th April 1989 satisfies the conditions— E+W+S

(a) that he has attained pensionable age;

(b) that he has retired from regular employment; and

(c) that he is entitled to reduced earnings allowance,

shall be entitled to that allowance for life.

(2) In the case of any beneficiary who is entitled to reduced earnings allowance by virtue of sub-paragraph (1) above, the allowance shall be payable, subject to any enactment contained in Part V or VI of this Act or in the Administration Act and to any regulations made under any such enactment, at the weekly rate at which it was payable to the beneficiary on the relevant date or would have been payable to him on that date but for any such enactment or regulations.

(3) For the purpose of determining under sub-paragraph (2) above the weekly rate of reduced earnings allowance payable in the case of a qualifying beneficiary, it shall be assumed that the weekly rate at which the allowance was payable to him on the relevant date was—

(a) £25.84, where that date is 10th April 1988, or

(b) £26.96, where that date is 9th April 1989.

(4) In sub-paragraph (3) above “qualifying beneficiary” means a person entitled to reduced earnings allowance by virtue of sub-paragraph (1) above who—

(a) did not attain pensionable age before 6th April 1987, or

(b) did not retire from regular employment before that date,

and who, on the relevant date, was entitled to the allowance at a rate which was restricted under paragraph 11(10) above by reference to 40 per cent. of the maximum rate of disablement pension.

(5) For a beneficiary who is entitled to reduced earnings allowance by virtue of satisfying the conditions in sub-paragraph (1) above on 10th April 1988 the relevant date is that date.

(6) For a beneficiary who is entitled to it by virtue only of satisfying those conditions on 9th April 1989 the relevant date is that date.

[F1383 (7) The reference in sub-paragraph (1) above to a person who has retired from regular employment includes a reference—

(a) to a person who under subsection (3) of section 27 of the 1975 Act was treated for the purposes of that Act as having retired from regular employment; and

(b) to a person who under subsection (5) of that section was deemed for those purposes to have retired from it.]

Textual Amendments

F1383 Sch. 7 para. 12(7) inserted (temp.) (1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), ss. 6, 7(2), Sch. 4 paras. 1, 11

Part V E+W+S Retirement allowance

13 (1) Subject to the provisions of this Part of this Schedule, a person who— E+W+S

(a) has attained pensionable age; and

(b) gives up regular employment on or after 10th April 1989; and

(c) was entitled to reduced earnings allowance (by virtue either of one award or of a number of awards) on the day immediately before he gave up such employment,

shall cease to be entitled to reduced earnings allowance as from the day on which he gives up regular employment.

(2) If the day before a person ceases under sub-paragraph (1) above to be entitled to reduced earnings allowance he is entitled to the allowance (by virtue either of one award or of a number of awards) at a weekly rate or aggregate weekly rate of not less than £2.00, he shall be entitled to a benefit, to be known as “retirement allowance”.

(3) Retirement allowance shall be payable to him (subject to any enactment contained in Part V or VI of this Act or in the Administration Act and to any regulations made under any such enactment) for life.

(4) Subject to sub-paragraph (6) below, the weekly rate of a beneficiary’s retirement allowance shall be—

(a) 25 per cent. of the weekly rate at which he was last entitled to reduced earnings allowance; or

(b) 10 per cent. of the maximum rate of a disablement pension,

whichever is the less.

(5) For the purpose of determining under sub-paragraph (4) above the weekly rate of retirement allowance in the case of a beneficiary who—

(a) retires or is deemed to have retired on 10th April 1989, and

(b) on 9th April 1989 was entitled to reduced earnings allowance at a rate which was restricted under paragraph 11(10) above by reference to 40 per cent. of the maximum rate of disablement pension,

it shall be assumed that the weekly rate of reduced earnings allowance to which he was entitled on 9th April 1989 was £26.96.

(6) If the weekly rate of the beneficiary’s retirement allowance—

(a) would not be a whole number of pence; and

(b) would exceed the whole number of pence next below it by 1/2p or more,

the beneficiary shall be entitled to retirement allowance at a rate equal to the next higher whole number of pence.

(7) The sums falling to be calculated under sub-paragraph (4) above are subject to alteration by orders made by the Secretary of State under section 150 of the Administration Act.

(8) Regulations may—

(a) make provision with respect to the meaning of “regular employment” for the purposes of this paragraph; and

(b) prescribe circumstances in which, and periods for which, a person is or is not to be regarded for those purposes as having given up such employment.

(9) Regulations under sub-paragraph (8) above may, in particular—

(a) provide for a person to be regarded—

(i) as having given up regular employment, notwithstanding that he is or intends to be an earner; or

(ii) as not having given up regular employment, notwithstanding that he has or may have one or more days of interruption of employment; and

(b) prescribe circumstances in which a person is or is not to be regarded as having given up regular employment by reference to—

(i) the level or frequency of his earnings during a prescribed period; or

(ii) the number of hours for which he works during a prescribed period calculated in a prescribed manner.

[F1384 (10) “Day of interruption of employment” means a day which forms part of—

(a) a jobseeking period (as defined by the Jobseekers Act 1995), or

(b) a linked period (as defined by that Act).]

(11) In this paragraph “maximum rate of a disablement pension” means the rate specified in the first entry in column (2) of Schedule 4, Part V, paragraph 1 and does not include increases in disablement pension under any provision of this Act.

Textual Amendments

F1384 Sch. 7 para. 13(10) substituted (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 36(3); S.I. 1996/2208, art. 2(b)

Modifications etc. (not altering text)

C152 Sch. 7 para. 13(4): power to amend conferred (1.7.1992) by Social Security Administration Act 1992 (c. 5), ss. 150(1)(g), 151, 192(4)

C153 Sch. 7 para. 13(4): sums amended (with effect in accordance with arts. 1(2)(l)(3)(4), 6 of the amending S.I.) by The Social Security Benefits Up-rating Order 2014 (S.I. 2014/516), arts. 1(2)(c), 4(2)

Part VI E+W+S Industrial death benefit

Introductory E+W+S

14 (1) This Part of this Schedule only has effect in relation to deaths before 11th April 1988. E+W+S

[F1385 (1A) No claim may be made for industrial death benefit after the coming into force of this sub-paragraph.]

(2) In this Part of this Schedule “the deceased” means the person in respect of whose death industrial death benefit is claimed or payable.

Textual Amendments

F1385 Sch. 7 para. 14(1A) inserted (5.12.2012) by Welfare Reform Act 2012 (c. 5), ss. 67, 150(3); S.I. 2012/2530, art. 2(6)(c)

Widow’s benefit (entitlement) E+W+S

15 (1) The widow of the deceased shall be entitled to death benefit if at his death either— E+W+S

(a) she was residing with him; or

(b) she was receiving or entitled to receive, or would but for the relevant accident have been receiving or entitled to receive, from him periodical payments for her maintenance of not less than the prescribed amount.

(2) In the case of a widow, death benefit shall be a pension commencing from the death of the deceased and payable, at the weekly rate for the time being applicable under paragraph 16 below for life or until she remarries [F1386 or forms a civil partnership].

(3) A pension under this paragraph shall not be payable for any period during which the beneficiary is living as [F1387 husband and wife with a man not her husband [F1388 or is living together with a person of the same sex as if they were civil partners].] [F1387 a married couple with a person whom she is not married to or in a civil partnership with.]

(4) In this paragraph—

(a) references to a widow receiving or being entitled to receive payments from the deceased are only to her receiving or being entitled to receive (whether from him or from another) payments provided or procured by the deceased; and

(b) “entitled” means, in relation to any such payments, entitled under any order of a court, trust or agreement which the widow has taken reasonable steps to enforce.

Textual Amendments

F1386 Words in Sch. 7 para. 15(2) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 52(5)(a); S.I. 2005/3175, art. 2(1), Sch. 1

F1387 Words in Sch. 7 para. 15(3) substituted (E.W.) (13.3.2014) by The Marriage (Same Sex Couples) Act 2013 (Consequential and Contrary Provisions and Scotland) Order 2014 (S.I. 2014/560), art. 1(2), Sch. 1 para. 22(9)(b)

F1388 Words in Sch. 7 para. 15(3) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 52(5)(b); S.I. 2005/3175, art. 2(1), Sch. 1

Widow’s benefit (rate) E+W+S

16 (1) The weekly rate of a pension payable under paragraph 15 above shall, for the period of 26 weeks next following the deceased’s death, be the initial rate specified in Schedule 4, Part V, paragraph 10. E+W+S

(2) The weekly rate of the pension shall, after the end of that period, be the higher permanent rate specified in that paragraph—

(a) for any period for which the widow is entitled, or is treated by regulations as entitled, to an allowance for children [F1389 or qualifying young persons] under paragraph 18 below; or

(b) where the widow was over the age of 50 at the deceased’s death or was over the age of 40 at the end of the period for which she was entitled to such an allowance; or

(c) where the widow at the deceased’s death was permanently incapable of self-support; or

(d) while the widow is pregnant by the deceased.

(3) After the end of the period of 26 weeks referred to in sub-paragraph (1) above, the weekly rate of the pension shall, in any case not within sub-paragraph (2) above, be the lower permanent rate specified in Schedule 4, Part V, paragraph 10.

Textual Amendments

F1389 Words in Sch. 7 para. 16(2)(a) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 16(5)

Widower’s benefit (entitlement and rate) E+W+S

17 (1) The widower of the deceased shall be entitled to death benefit if at her death he— E+W+S

(a) was being wholly or mainly maintained by her or would but for the relevant accident have been so maintained; and

(b) was permanently incapable of self-support.

(2) In the case of a widower, death benefit shall be a pension at the weekly rate specified in Schedule 4, Part V, paragraph 11 commencing from the death of the deceased and payable for life.

[F1390 Deceased's] family E+W+S

Textual Amendments

F1390 Words in Sch. 7 para. 18 cross-heading substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 16(6)

18 (1) Subject to paragraph 19 below, where at his death the deceased was entitled to child benefit in respect of [F1391 one or more children or qualifying young persons], then, for any period for which— E+W+S

(a) the widow of the deceased is entitled—

(i) to death benefit (other than a gratuity) under paragraphs 15 and 16 above; and

(ii) to child benefit in respect of that child [F1392 or qualifying young person] or one or more of those children [F1393 or qualifying young persons]; or

(b) such other person as may be prescribed is entitled to child benefit in respect of that child [F1392 or qualifying young person] or one or more of those children [F1393 or qualifying young persons],

the widow or, as the case may be, the person so prescribed shall be entitled in respect of that child [F1392 or qualifying young person], or in respect of each respectively of those children [F1393 or qualifying young persons], to death benefit by way of an allowance at the weekly rate specified in Schedule 4, Part V, paragraph 12.

(2) Paragraph 5 above applies in relation to an allowance under this paragraph as it applies in relation to an increase of benefit under paragraph 4 above.

Textual Amendments

F1391 Words in Sch. 7 para. 18 substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 16(6)(a)

F1392 Words in Sch. 7 para. 18 inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 16(6)(b)

F1393 Words in Sch. 7 para. 18 inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 16(6)(c)

Modifications etc. (not altering text)

C154 Sch. 7 para. 18(1)(a)(ii) modified by The Social Security Benefit (Dependency) Regulations 1977 (S.I. 1977/343), reg. 4B (as substituted (9.4.2001) by S.I. 2000/1483, regs. 1, 5)

Limits of entitlement to industrial death benefit in respect of children [F1394 and qualifying young persons] E+W+S

Textual Amendments

F1394 Words in Sch. 7 para. 19 cross-heading inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 16(7)

19 E+W+S Where two or more persons satisfy the conditions, in respect of the same death, for receipt of an allowance or allowances under paragraph 18 above for any period—

(a) not more than one of those persons shall be entitled for that period to such an allowance in respect of the same child [F1395 or qualifying young person];

(b) where the deceased leaves a widow or widower, then for any period for which she or he is entitled to death benefit as the deceased’s widow or widower and satisfies the conditions for receipt of such an allowance in respect of a child [F1395 or qualifying young person], she or he shall be entitled to the allowance in respect of that child;

(c) subject to sub-paragraph (b) above, regulations may make provision as to the priority in any prescribed circumstances of two or more persons satisfying the said conditions.

Textual Amendments

F1395 Words in Sch. 7 para. 19 inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 16(7)

Death of person with constant attendance allowance E+W+S

20 (1) If a person dies at a time when— E+W+S

(a) he is entitled to an increase under section 104 above of a disablement pension and the amount of the increase is not less than the amount which at that time is specified in Schedule 4, Part V, paragraph 2(a); or

(b) he would have been so entitled but for having received medical or other treatment as an in-patient in a hospital or similar institution,

he is to be regarded for the purposes of entitlement to industrial death benefit as having died as a result of the injury in respect of which the disablement pension was payable.

(2) The reference in sub-paragraph (1) above to an increase under section 104 above includes only a payment by way of increase of a disablement pension, and in particular does not include any payment for constant attendance under paragraph 7(2)(b) of Schedule 8 to this Act.

(3) Sub-paragraph (1) above does not affect death benefit where the death occurred before 26th July 1971.

Pulmonary disease E+W+S

21 (1) If a person dies as a result of any pulmonary disease and— E+W+S

(a) he was entitled, for a period which includes the date of his death, to disablement pension or gratuity in respect of pneumoconiosis or byssinosis or pneumoconiosis accompanied by tuberculosis; and

(b) the extent of the disablement in respect of which the benefit was payable was assessed for such a period at not less than 50 per cent.,

then, subject to sub-paragraph (2) below, his death shall be treated, for the purposes of this Part of this Schedule, as having been caused by the disease in respect of which the benefit was payable.

(2) Unless regulations provide otherwise, the requirements of paragraph (b) of sub-paragraph (1) above shall be treated as unsatisfied in a case where, had the physical condition of the deceased at the time of the assessment been normal, apart from the diseases mentioned in paragraph (a) of that sub-paragraph, the extent of the disablement in question would have been assessed at less than 50 per cent.

(3) This paragraph does not affect death benefit where the death occurred before 30th March 1977.

Section 111.

F1396 SCHEDULE 8 E+W+S Industrial injuries and diseases (Old Cases)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1396 Sch. 8 repealed (30.10.2012 for specified purposes, 5.12.2012 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), ss. 64(2), 150(3); S.I. 2012/2530, art. 2(5)(a)(6)(a)

Section 144(2).

SCHEDULE 9 E+W+S Exclusions from entitlement to child benefit

Children [F1397 and qualifying young persons] in detention, care, etc. E+W+S

Textual Amendments

F1397 Words in Sch. 9 para. 1 cross-heading inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 17(2)

1 E+W+S Except where regulations otherwise provide, no person shall be entitled to child benefit in respect of a child [F1398 or qualifying young person] for any week if in that week the child [F1399 or qualifying young person]—

(a) is undergoing imprisonment or detention in legal custody;

[F1400 (b) is subject to a compulsory supervision order (within the meaning of section 83 of the Children’s Hearings (Scotland) Act 2011) and is residing in a residential establishment (within the meaning of section 202(1) of that Act);] or

(c) is in the care of a local authority in such circumstances as may be prescribed.

Textual Amendments

F1398 Words in Sch. 9 para. 1 inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 17(2)(a)

F1399 Words in Sch. 9 para. 1 inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 17(2)(b)

F1400 Sch. 9 para. 1(b) substituted (24.6.2013) by The Children’s Hearings (Scotland) Act 2011 (Consequential and Transitional Provisions and Savings) Order 2013 (S.I. 2013/1465), art. 1(2), Sch. 1 para. 4(3)

F1401 ... E+W+S

Textual Amendments

F1401 Sch. 9 para. 2 and cross-heading repealed (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 17(3), Sch. 2 Pt. 1

F1401 2 E+W+S . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Married children [F1402 and qualifying young persons] E+W+S

Textual Amendments

F1402 Words in Sch. 9 para. 3 cross-heading inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 17(4)

3 E+W+S Except where regulations otherwise provide, no person shall be entitled to child benefit in respect of a child [F1403 or qualifying young person] who is married [F1404 or is a civil partner].

Textual Amendments

F1403 Words in Sch. 9 para. 3 inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 17(4)

F1404 Words in Sch. 9 para. 3 inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 54; S.I. 2005/3175, art. 2(1), Sch. 1

Persons exempt from tax E+W+S

F1405 4 E+W+S . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1405 Sch. 9 para. 4 repealed (26.2.2003 for specified purposes, 1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by Tax Credits Act 2002 (c. 21), ss. 57(a), 61, Sch. 6; S.I. 2003/392, art. 2

Children entitled to severe disablement allowance E+W+S

F1406 5 E+W+S . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1406 Sch. 9 para. 5 repealed (with savings for those entitled to severe disablement allowance for days immediately before 6.4.2001) (3.11.2000 for specified purposes, 6.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 13 Pt. IV; S.I. 2000/2958, art. 2(3)(g)(4)(5) (with art. 4)

Section 144(3).

SCHEDULE 10 E+W+S Priority between persons entitled to child benefit

Person with prior award E+W+S

1 (1) Subject to sub-paragraph (2) below, as between a person claiming child benefit in respect of a child [F1407 or qualifying young person] for any week and a person to whom child benefit in respect of that child [F1408 or qualifying young person] for that week has already been awarded when the claim is made, the latter shall be entitled. E+W+S

(2) Sub-paragraph (1) above shall not confer any priority where the week to which the claim relates is later than the third week following that in which the claim is made.

Textual Amendments

F1407 Words in Sch. 10 para. 1(1) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 18(2)(a)

F1408 Words in Sch. 10 para. 1(1) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 18(2)(b)

Person having child [F1409 or qualifying young person] living with him E+W+S

Textual Amendments

F1409 Words in Sch. 10 para. 2 cross-heading inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 18(3)

2 E+W+S Subject to paragraph 1 above, as between a person entitled for any week by virtue of paragraph (a) of subsection (1) of section 143 above and a person entitled by virtue of paragraph (b) of that subsection the former shall be entitled.

Husband and wife E+W+S

3 E+W+S Subject to paragraphs 1 and 2 above, as between a husband and wife residing together the wife shall be entitled.

Parents E+W+S

4 (1) Subject to paragraphs 1 to 3 above, as between a person who is and one who is not a parent of the child [F1410 or qualifying young person] the parent shall be entitled. E+W+S

(2) Subject as aforesaid, as between two persons residing together who are parents of the child [F1410 or qualifying young person] but not husband and wife, the mother shall be entitled.

Textual Amendments

F1410 Words in Sch. 10 para. 4 inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 18(4)

Other cases E+W+S

5 E+W+S As between persons not falling within paragraphs 1 to 4 above, such one of them shall be entitled as they may jointly elect or, in default of election, as the Secretary of State may in his discretion determine.

Supplementary E+W+S

6 (1) Any election under this Schedule shall be made in the prescribed manner. E+W+S

(2) Regulations may provide for exceptions from and modifications of the provisions of paragraphs 1 to 5 above in relation to such cases as may be prescribed.

Section 153(3).

SCHEDULE 11 E+W+S Circumstances in which periods of entitlement to statutory sick pay do not arise

1 E+W+S A period of entitlement does not arise in relation to a particular period of incapacity for work in any of the circumstances set out in paragraph 2 below or in such other circumstances as may be prescribed.

[F1411 1A E+W+S Regulations under paragraph 1 above must be made with the concurrence of the Treasury.]

Textual Amendments

F1411 Sch. 11 para. 1A 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. 20; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

2 E+W+S The circumstances are that—

F1412 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1413 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c) at the relevant date the employee’s normal weekly earnings are less than the lower earnings limit then in force under section 5(1)(a) above;

[F1414 (d) in the period of 57 days ending immediately before the relevant date the employee had at least one day on which—

(i) he was entitled to incapacity benefit (or would have been so entitled had he satisfied the contribution conditions mentioned in section 30A(2)(a) above), F1415 ...

F1416 (ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1415 (iii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

[F1417 (dd) in the period of 85 days ending immediately before the relevant date the employee had at least one day on which he was entitled to an employment and support allowance (or would have been so entitled had he satisfied the requirements in section 1(2) of the Welfare Reform Act 2007.]

(f) the employee has done no work for his employer under his contract of service;

(g) on the relevant date there is F1418 ... a stoppage of work due to a trade dispute at the employee’s place of employment;

(h) the employee is, or has been, pregnant and the relevant date falls within the disqualifying period (within the meaning of section 153(12) above).

Textual Amendments

F1412 Sch. 11 para. 2(a) omitted (1.10.2006 with application in accordance with Sch. 8 para. 13(2)(3) of the amending S.I.) by virtue of The Employment Equality (Age) Regulations 2006 (S.I. 2006/1031), reg. 1(1), Sch. 8 para. 13(1)

F1413 Sch. 11 para. 2(b) repealed (1.10.2002 with effect where the relevant date falls on or after that day) by The Fixed-term Employees (Prevention of Less Favourable Treatment) Regulations 2002 (S.I. 2002/2034), reg. 1(1), Sch. 2 para. 1(a) (with Sch. 2 para. 4)

F1414 Sch. 11 para. 2(d) substituted for Sch. 11 para. 2(d)(e) (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 43(2); S.I. 1994/2926, art. 2(4), Sch. Pt. 4

F1415 Sch. 11 para. 2(d)(iii) and preceding word repealed (with savings for those entitled to severe disablement allowance for days immediately before 6.4.2001) (3.11.2000 for specified purposes, 6.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 13 Pt. IV; S.I. 2000/2958, art. 2(3)(g)(4)(5) (with art. 4)

F1416 Sch. 11 para. 2(d)(ii) repealed (6.4.1999) by Social Security Act 1998 (c. 14), ss. 73, 87(2), Sch. 8; S.I. 1998/2209, art. 2(d)

F1417 Sch. 11 para. 2(dd) inserted (27.10.2008) by The Employment and Support Allowance (Consequential Provisions) (No. 2) Regulations 2008 (S.I. 2008/1554), regs. 1(2)(b), 44

F1418 Words in Sch. 11 para. 2(g) repealed (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 3; S.I. 1996/2208, art. 2(b)

3 E+W+S In this Schedule “relevant date” means the date on which a period of entitlement would begin in accordance with section 153 above if this Schedule did not prevent it arising.

F1419 4 E+W+S . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1419 Sch. 11 para. 4 repealed (1.10.2002 with effect where the relevant date falls on or after that day) by The Fixed-term Employees (Prevention of Less Favourable Treatment) Regulations 2002 (S.I. 2002/2034), reg. 1(1), Sch. 2 para. 1(b) (with Sch. 2 para. 4)

F1420 5 E+W+S . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1420 Sch. 11 para. 5 repealed (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 43(3), Sch. 2; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

[F1421 5A. (1) Paragraph 2(d)(i) above does not apply if, at the relevant date, the employee is over pensionable age and is not entitled to incapacity benefit. E+W+S

(2) Paragraph 2(d)(i) above ceases to apply if, at any time after the relevant date, the employee is over pensionable age and is not entitled to incapacity benefit.

(3) In this paragraph “pensionable age” has the meaning given by the rules in paragraph 1 of Schedule 4 to the Pensions Act 1995.]

Textual Amendments

F1421 Sch. 11 para. 5A inserted (6.4.2007) by The Employment Equality (Age) (Consequential Amendments) Regulations 2007 (S.I. 2007/825), regs. 1, 2(2)

6 E+W+S For the purposes of paragraph 2(f) above, if an employee enters into a contract of service which is to take effect not more than 8 weeks after the date on which a previous contract of service entered into by him with the same employer ceased to have effect, the two contracts shall be treated as one.

7 E+W+S Paragraph 2(g) above does not apply in the case of an employee who proves that at no time on or before the relevant date did he have a direct interest in the trade dispute in question.

8 E+W+S Paragraph 2(h) above does not apply in relation to an employee who has been pregnant if her pregnancy terminated, before the beginning of the disqualifying period, otherwise than by confinement (as defined for the purposes of statutory maternity pay in section 171(1) above).

Section 160.

SCHEDULE 12 E+W+S Relationship of statutory sick pay with benefits and other payments, etc

The general principle E+W+S

1 E+W+S Any day which—

(a) is a day of incapacity for work in relation to any contract of service; and

(b) falls within a period of entitlement (whether or not it is also a qualifying day),

shall not be treated for the purposes of this Act as a day of incapacity for work for the purposes of determining whether a period is F1422 ... [F1423 a period of incapacity for work for the purposes of incapacity benefit].

Textual Amendments

F1422 Words in Sch. 12 para. 1 repealed (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 3; S.I. 1996/2208, art. 2(b)

F1423 Words in Sch. 12 para. 1 inserted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 44(2); S.I. 1994/2926, art. 2(4), Sch. Pt. 4

Contractual remuneration E+W+S

2 (1) Subject to sub-paragraphs (2) and (3) below, any entitlement to statutory sick pay shall not affect any right of an employee in relation to remuneration under any contract of service (“contractual remuneration”). E+W+S

(2) Subject to sub-paragraph (3) below—

(a) any contractual remuneration paid to an employee by an employer of his in respect of a day of incapacity for work shall go towards discharging any liability of that employer to pay statutory sick pay to that employee in respect of that day; and

(b) any statutory sick pay paid by an employer to an employee of his in respect of a day of incapacity for work shall go towards discharging any liability of that employer to pay contractual remuneration to that employee in respect of that day.

(3) Regulations may make provision as to payments which are, and those which are not, to be treated as contractual remuneration for the purposes of sub-paragraph (1) or (2) above.

[F1424 Incapacity benefit E+W+S

Textual Amendments

F1424 Sch. 12 paras. 3, 4 and cross-heading substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 44(3); S.I. 1994/2926, art. 2(4), Sch. Pt. 4

3 (1) This paragraph and paragraph 4 below have effect to exclude, where a period of entitlement as between an employee and an employer of his comes to an end, the provisions by virtue of which short-term incapacity benefit is not paid for the first three days. E+W+S

(2) If the first day immediately following the day on which the period of entitlement came to an end—

(a) is a day of incapacity for work in relation to that employee, and

(b) is not a day in relation to which paragraph 1 above applies by reason of any entitlement as between the employee and another employer,

that day shall, except in prescribed cases, be or form part of a period of incapacity for work notwithstanding section 30C(1)(b) above (by virtue of which a period of incapacity for work must be at least 4 days long).

(3) Where each of the first two consecutive days, or the first three consecutive days, following the day on which the period of entitlement came to an end is a day to which paragraphs (a) and (b) of sub-paragraph (2) above apply, that sub-paragraph has effect in relation to the second day or, as the case may be, in relation to the second and third days, as it has effect in relation to the first.

4 (1) Where a period of entitlement as between an employee and an employer of his comes to an end, section 30A(3) above (exclusion of benefit for first 3 days of period) does not apply in relation to any day which— E+W+S

(a) is or forms part of a period of incapacity for work (whether by virtue of paragraph 3 above or otherwise), and

(b) falls within the period of 57 days immediately following the day on which the period of entitlement came to an end.

(2) Where sub-paragraph (1) above applies in relation to a day, section 30A(3) above does not apply in relation to any later day in the same period of incapacity for work.]

[F1425 Incapacity benefit for widows and widowers E+W+S

Textual Amendments

F1425 Sch. 12 para. 5 and cross-heading substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 44(4); S.I. 1994/2926, art. 2(4), Sch. Pt. 4

5 E+W+S Paragraph 1 above does not apply for the purpose of determining whether the conditions specified in section 40(3) or (4) or section 41(2) or (3) above are satisfied.]

Unemployability supplement E+W+S

6 E+W+S Paragraph 1 above does not apply in relation to paragraph 3 of Schedule 7 to this Act and accordingly the references in paragraph 3 of that Schedule to a period of interruption of employment shall be construed as if the provisions re-enacted in this Part of this Act had not been enacted.

Section 168.

SCHEDULE 13 E+W+S Relationship of statutory maternity pay with benefits and other payments etc

The general principle E+W+S

[F1426 1 E+W+S Except as may be prescribed, a day which falls within the maternity pay period shall not be treated as a day of incapacity for work for the purposes of determining, for this Act, whether it forms part of a period of incapacity for work for the purposes of incapacity benefit.]

Textual Amendments

F1426 Sch. 13 para. 1 substituted (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 37; S.I. 1996/2208, art. 2(b)

[F1427 Incapacity benefit E+W+S

Textual Amendments

F1427 Sch. 13 para. 2 and cross-heading substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 45(3); S.I. 1994/2926, art. 2(4), Sch. Pt. 4

2 (1) Regulations may provide that in prescribed circumstances a day which falls within the ma ternity pay period shall be treated as a day of incapacity for work for the purpose of determin ing entitlement to the higher rate of short-term incapacity benefit or to long-term incapacity benefit. E+W+S

(2) Regulations may provide that an amount equal to a woman’s statutory maternity pay for a period shall be deducted from any such benefit in respect of the same period and a woman shall be entitled to such benefit only if there is a balance after the deduction and, if there is such a balance, at a weekly rate equal to it.]

Contractual remuneration E+W+S

3 (1) Subject to sub-paragraphs (2) and (3) below, any entitlement to statutory maternity pay shall not affect any right of a woman in relation to remuneration under any contract of service (“contractual remuneration”). E+W+S

(2) Subject to sub-paragraph (3) below—

(a) any contractual remuneration paid to a woman by an employer of hers in respect of a week in the maternity pay period shall go towards discharging any liability of that employer to pay statutory maternity pay to her in respect of that week; and

(b) any statutory maternity pay paid by an employer to a woman who is an employee of his in respect of a week in the maternity pay period shall go towards discharging any liability of that employer to pay contractual remuneration to her in respect of that week.

[F1428 (2A) In sub-paragraph (2) “week” means a period of seven days beginning with the day of the week on which the maternity pay period begins.]

(3) Regulations may make provision as to payments which are, and those which are not, to be treated as contractual remuneration for the purposes of sub-paragraphs (1) and (2) above.

Textual Amendments

F1428 Sch. 13 para. 3(2A) inserted (1.10.2006) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 23; S.I. 2006/1682, art. 3(e)

TABLE OF DERIVATIONS E+W+S

Note:

1. The following abbreviations are used in this Table:—

1975(1) =	Social Security Act 1975 (c.14)
1975(2) =	Social Security Pensions Act 1975 (c.60)
1975(3) =	Child Benefit Act 1975 (c.61)
1975 (Old Cases) =	Industrial Injuries and Diseases (Old Cases) Act 1975 (c.16)
1977 =	Social Security (Miscellaneous Provisions) Act 1977 (c.5)
1978 =	Employment Protection (Consolidation) Act 1978 (c.4)
1979 =	Social Security Act 1979 (c.18)
1980(1) =	Social Security Act 1980 (c.30)
1980(2) =	Social Security (No.2) Act 1980 (c.39)
1981(1) =	Social Security (Contributions) Act 1981 (c.1)
1981(2) =	Social Security Act 1981 (c.33)
1982(1) =	Social Security (Contributions) Act 1982 (c.2)
1982(2) =	Social Security and Housing Benefits Act 1982 (c.24)
1983 =	Health and Social Services and Social Security Adjudications Act 1983 (c.41)
1984 =	Health and Social Security Act 1984 (c.48)
1985 =	Social Security Act 1985 (c.53)
1986 =	Social Security Act 1986 (c.50)
1987 =	Social Fund (Maternity and Funeral Expenses) Act 1987 (c.7)
1988(1) =	Social Security Act 1988 (c.7)
1988(2) =	Local Government Finance Act 1988 (c.41)
1989 =	Social Security Act 1989 (c.24)
1990 =	Social Security Act 1990 (c.27)
1991(1) =	Statutory Sick Pay Act 1991 (c.3)
1991(2) =	Disability Living Allowance and Disability Working Allowance Act 1991 (c.21)
1991(3) =	Social Security (Contributions) Act 1991 (c.42 )
R followed by a number =	the Law Commission recommendation of that number

2. The Table does not contain any entries in respect of section 66(2) of the Social Security Pensions Act 1975 (c.60) which provides that, with certain exceptions, that Act and the Social Security Act 1975 (c.14) shall have effect as if the provisions of the Social Security Pensions Act 1975 were contained in the Social Security Act 1975. The effect is that the general provisions of the Social Security Act 1975 apply to apply to the provisions of the Social Security Pensions Act 1975.

3. Numerous sums specified in this Act are subject to frequent alteration by statutory instrument. There are three relevant statutory instruments in force—

(a) The Social Security (Contributions) (Re-rating) (No. 2) Order 1991 (S.I. 1991/2909), (“the Contributions Order");

(b) The Social Security Benefits (Up-rating) (No. 2) Order 1991 (S.I. 1991/2910), (“the Benefits Order");

(c) The Statutory Sick Pay (Rate of Payment) (No. 2) Order 1991 (S.I. 1991/2911), (“the Sick Pay Order");

The order in which the provisions amended by the Benefits Order are consolidated is not identical with the order in which they appear in the Social Security Act 1975.

4. The Table does not show the effect of transfer of functions orders.

1(1)	1975(1) s.1(1); 1990 s.16(1),(2)
(2)	1975 s.1(2); 1991(3) s.1(2)
(3)	1975(1) s.1(3); 1985 s.29(1), Sch.5, para.5
(4)	1975(1) s.1(4); 1991(3) s.2(1)(a)
(5)	1975(1) s.1(4A); 1990 s.16(2); 1991(1) s.1(4)
(6)	1975(1) s.1(6); 1991(3) s.1(3)
2	1975(1) s.2
3(1)	1975(1) s.3(1)
(2), (3)	1975(1) s.3(2), (3)
4(1)	1975(1) s.3(1A); 1982(2) ss.23, 37(1); 1986 s.49, Sch.4, para.10
(2), (3)	1975(1) s.3(1B),(1C); 1982(2) s.37(1)
(4)	1975(1) s.3(1D); 1989 s.31(1), Sch.8, para.1
(5)	1975(1) s.3(4); 1982(2) s.48(5), Sch.4, para.8
5(1)	1975(1) s.4(1); 1975(2) ss.1(1), 65(1), Sch.4, para.36(a); 1985 s.7(1)
(2)	1975(2) s.1(2); 1986 s.74(6)
(3)	1975(2) s.1(3)
6(1)	1975(1) s.4(2); Education (School-Leaving Dates) Act 1976 (c.5) s.2(4)
(2)	1975(2) s.4(1); 1984 s.21, Sch.7, para.3(a)
(3)	1975(1) s.4(3); 1989 s.26, Sch.7, para.2(1)
(4)	1975(1) s.4(2)
(5)	1975(1) s.4(7); 1979 s.14(1); 1985 s.8(1)
(6)	1986 s.74(5)
7	1975(1) s.4(4),(5)
8(1)—(3)	1975(1) s.4(6), (6A), (6B); 1989 s.1(1)
(4)	1986 s.74(5)
9(1)	1975(1) s.4(6C); 1985 s.7(2); 1989 s.26, Sch.7, para.2(2)
(2)	1975(1) s.4(6D); 1985 s.7(2)
(3)	1975(1) s.4(6E); 1985 s.7(2); Contributions Order art.2(2)
(4)	1975(1) s.4(6C), (6E); 1985 s.7(2)
(5)	1986 s.74(5)
10	1975(1) s.4A; 1991(3) s.1(5)
11(1)	1975(1) s.7(1); Education (School-Leaving Dates) Act 1976 (c.5) s.2(4); 1984 s.17(1); Contributions Order art.3(a)
(2)	1975(2) s.4(2)
(3)	1975(1) s.7(4)
(4)	1975(1) s.7(5) Contributions Order art.3(b)
(5)	1975(1) s.7(6)
12(1),(2)	1975(1) s.7A(1),(2); 1984 s.17(2)
(3)	1975(1) s.7A(3); 1984 s.17(2); 1989 s.26, Sch.7, para.3(b), (c); The Social Security (Contributions and Credits) (Transitional and Consequential Provisions) Regulations 1985 (S.I.1985/1398) reg.4(2)
(4)—(8)	1975(1) s.7A(4)—(8); 1984 s.17(2)
13(1)	1975(1) s.8(1); Education (School-Leaving Dates) Act 1976 (c.5) s.2(4); 1984 s.18(1)(a) Contributions Order art.4
(2)	1975(1) s.8(2)
(3)	1975(1) s.8(2)(a)
(4)	1975(1) s.8(2A); 1984 s.18(1)(b), (3)
(5)	1975(1) s.8(2B); 1984 s.18(3)
(6)	1975(1) s.8(2C); 1984 s.18(3); 1989 s.26, Sch.7, para.4; The Social Security (Contributions and Credits) (Transitional and Consequential Provisions) Regulations 1985 (S.I.1985/1398) reg.4(3)
(7)	1975(1) s.8(2D); 1984 s.18(3)
14(1)	1975(2) s.5(1); 1986 s.75, Sch.8, para.6
(2), (3)	1975(2) s.5(2); 1977 s.1(5)
15(1), (2)	1975(1) s.9(1); 1989 s.26, Sch.7, para.5(a),(b)
(3)	1975(1) s.9(2); Social Security (Contributions, Re-rating) Order 1982 (S.I.1982/1790) art.5(a) Contributions Order art.5
(4)	Income and Corporation Taxes Act 1988 (c.1) s.844, Sch.29, para.14
(5)	1975(1) s.9(1); 1989 s.26, Sch.7, para.5(c)
16(1),(2)	1975(1) s.9(3)
(3)	1975(1) s.9(4)
(4)	1975(1) s.9(5); 1990 s.17(1)
(5)	1975(1) s.9(6); 1990 s.17(2)
17(1), (2)	1975(1) s.9(7), (8)
(3) - (6)	1975(1) s.9(9)
18(1)	1975(1) s.10(1); Social Security (Contributions, Re-rating) Order 1982 (S.I. 1982/1790) art.5(a) Contributions Order art.5
(2)	1975(1) s.10(2)
19(1)—(3)	1975(1) s.11
(4), (5)	1975(2) s.3(2), (3)
(6)	1975(2) s.3(4); 1986 s.75, Sch.8, para.5
20(1)	1975(1) s.12(1); 1975(2) s.65(1), Sch.4, para.37; 1984 s.13, Sch.5, para.2(a); 1986 s.86, Sch.10, para.63; 1989 s.26, Sch.7, para.6
(2) “long-term benefit"	1975(1) s.168(1), Sch.20, “long-term benefit"; 1975(2) s.65(1), Sch.4, para.64
“short-term benefit"	1975(1) s.12(2)
(3)	Drafting
21(1), (2)	1975(1) s.13(1); 1986 s.86, Sch.10, para.64
(3)	1975(1) s.13(6)
(4)	1975(1) s.13(8); 1986 s.86, Sch.10, para.72(b)
(5)	1975(1) s.13(6); 1986 s.75, Sch.8, para.2(6)
(6)	1975(1) s.13(7)
22(1), (2)	1975(1) s.13(2); 1975(2) s.65(1), Sch.4, para.38(a); 1986 ss.18(1), 75, 86, Sch.8, para.2(1), Sch.10, para.72
(3)	1975(1) s.13(5); 1986 s.75, Sch.8, para.2(4)(c); 1989 s.26, Sch.7, para.7
(4)	1975(1) s.13(3); 1975(2) s.65(1), Sch.4, para.38(b); 1986 s.75, Sch.8, para.2(2)
(5)	1975(1) s.13(4); 1986 s.75, Sch.8, para.2(3)
(6)	1975(1) s.13(5AA); 1989 s.4(3)
(7)	1977 s.2
23(1)	1975(1) s.13(5); 1979 s.21(4), Sch.3, para.5; 1986 s.75, Sch.8, para.2(4)(a); 1988(1) s.9, Sch.2, para.1(1)(a)
(2)	1975(1) s.13(5ZA); 1988(1) s.9, Sch.2, para.1(1)(b)
(3)	1975(1) s.13(5); 1989 s.4(2)
(4)	1975(1) s.13(5A); 1985 s.29(1), Sch.5, para.6(b); R1
24(1)	1975(1) s.13(5B); 1986 s.75, Sch.8, para.2(5)
(2)	1975(1) s.13(5C); 1989 s.4(4)
25(1)	1975(1) s.14(1)
(2)	1975(1) s.14(2); 1989 s.7, Sch.1, para.4(1)
(3)	1975(1) s.14(3)
(4)	1975(1) s.14(4); 1975(2) s.18(1)
(5), (6)	1975(1) s.14(6); 1975(2) s.65(1), Sch.4, para.39(b); 1979 s.21(4), Sch.3, para.6; 1986 s.86, Sch.10, para.83
(7)	1975(1) s.14(8)
26(1)	1975(1) s.18(1)
(2) - (4)	1975(1) s.18(2) - (2B); 1989 s.11
(5)	1975(1) s.18(3)
(6)	1975(1) s.18(4); 1986 s.43(1)
27(1), (2)	1975(1) s.19(1), (1A); 1986 s.44(1)
(3)	1975(1) s.19(2)
28(1)	1975(1) s.20(1); Employment Act 1988 (c.19) s.27(2); 1989 s.12(1); Unemployment Benefit (Disqualification Period) Order 1988 (S.I.1988/487) art.2
(2)	1975(1) s.20(1A); 1986 s.43(3)(a)
(3)	1975(1) s.20(3)
(4)	1975(1) s.20(3A); 1985 s.10
(5)	1975(1) s.20(4); 1989 s.12(3)
(6)	Education (Scotland) Act 1962 (c.47) s.145(16); Local Government (Scotland) Act 1973 (c.65) s.129, Sch.11, para.12; 1975(1) s.20(5); Employment Act 1988 (c.19) s.27(3)
29	1975(1) s.20A; 1989 s.12(4)
30(1)	1980(2) s.5(1); 1988(1) s.7(a); 1989 s.9(1)
(2)	1980(2) s.5(1A); 1982(2) s.48(5), Sch.4, para.34(2)
(3)	1980(2) s.5(2); 1982(2) s.48(5), Sch.4, para.34(3); 1989 s.9(1)
(4) “employer"	1980(2) s.5(3) “employer"
“employment"	1980(2) s.5(3) “employment"
“modifications"	1980(2) s.5(3) “modifications"
31(1)	1975(1) s.14(1)
(2)	1975(1) s.14(2); 1989 s.7, Sch.1, para.4(1)
(3)	1975 s.14(2A); 1982(2) s.39(3)
(4)	1975(1) s.14(3)
(5)	1975(1) s.14(4); 1975(2) s.18(1); 1982(2) s.48(5), Sch.4, para.9
(6), (7)	1975(1) s.14(6); 1975(2) s.65(1), Sch.4, para.39(b); 1979 s.21(4), Sch.3, para.6; 1986 s.86, Sch.10, para.83
(8)	1975(1) s.14(8)
32(1), (2)	1975(1) s.20(2), (3)
(3)	1975(1) s.20(5)(d) “week"
33(1)	1975(1) s.15(1); 1989 s.7, Sch.1, para.5(1)
(2)	1975(1) s.15(2); 1989 s.7, Sch.1, para.5(2)
(3)	1975(1) s.15(3); 1975(2) ss.14, 65(1), Sch.4, para.40(b); 1990 s.4(1)
(4), (5)	1975(1) s.15(4); 1975(2) s.65(1), Sch.4, para.40(c); 1979 ss.5, 21(4), Sch.1, para.1, Sch.3, para.7; 1986 s.86, Sch.10, para.83
(6)	1975(1) s.15(5)
(7), (8)	1975(1) s.15(5A), (5B); 1991(2) s.9(1)
(9)	1975(1) s.15(6); 1982(2) s.48(5), Sch.4, para.10
(10), (11)	1975(1) s.15A(1), (2); 1985 s.18(3)
34(1), (2)	1975(1) s.16(1); 1985 s.9(1)(a)
(3)	1975(1) s.16(2); 1979 s.5, Sch.1, para.10(a)
(4)	1975(1) s.16(2B)(a); 1985 s.9(1)(b); 1986 s.18(1)
(5)	1975(1) s.16(2C)(a); 1985 s.9(1)(b); 1986 s.18(1)
(6)	1975(1) s.16(2D)(a); 1985 s.9(1)(b); 1986 s.18(1)
(7)	1975(1) s.16(3); 1985 s.9(1)(c)
35(1) - (3)	1975(1) s.22(1) - (3); 1986 s.49(2), Sch.4, para.13
(4)	1975(1) s.22(4A); 1988(1) s.16, Sch.4, para.5(b)
(5)	1975(1) s.22(5); 1986 s.49(2), Sch.4, para.13
(6)	1975(1) s.22(6); 1986 ss.49(2), 50, Sch.4, para.13
(7)	1975(1) s.22(7); 1986 s.49(2), Sch.4, para.13
36(1), (2)	1975(1) s.24(1), (2); 1986 s.36(1)
(3)	1975(1) s.24(3); 1989 s.26, Sch.7, para.8
37(1)	1975(1) s.25(1); 1975(2) s.65(1), Sch.4, para.41; 1975(3) s.21(1), Sch.4, para.9(a); Human Fertilisation and Embryology Act 1990 (c.37) s.49, Sch.4, para.2
(2)	1975(1) s.25(2); 1975(3) s.21(1), Sch.4, para.9(b)
(3), (4)	1975(1) s.25(3), (4); 1989 s.31(1), Sch.8, para.4(1)
38(1)	1975(1) s.26(1); 1975(2) s.65(1), Sch.4, para.42; 1986 s.36(3)(a)
(2), (3)	1975(1) s.26(3), (4); 1989 s.31(1), Sch.8, para.4(2)
(4)	1989 s.6(1)
39(1)	1975(2) s.13(1), (3)
(2)	1975(2) s.13(2)
(3)	1986 s.19(1)(c)
(4), (5)	1975(1) s.26(2); 1986 s.36(3)(b)
(6)	1989 s.6(1)
40(1)	1975(2) s.15(1); 1986 s.86, Sch.10, para.70(a)
(2)	1975(2) s.15(1A); 1989 s.26, Sch.7, para.20(1)
(3)	1975(2) s.15(2); 1986 s.86, Sch.10, para.70(b)
(4)	1975(2) s.15(3)
(5)	1975(2) s.15(4); 1986 s.86, Sch.10, para.70(c); 1990 s.4(2)
(6)	1977 s.17(6)
(7)	1975(2) s.15(5); 1977 s.4(4); 1989 s.7, Sch.1, para.10(1)
(8)	1975(2) s.15(6)
(9)	1977 s.24(1) “modifications"
41(1)	1975(2) s.16(1); 1979 s.5, Sch.1, para.18
(2), (3)	1975(2) s.16(2), (3)
(4), (5)	1975(2) s.16(4); 1990 s.4(3)
(6)	1986 s.19(1)(d)
(7)	1975(2) s.16(5); 1977 s.4(4); 1989 s.7, Sch.1, para.10(2)
(8)	1975(2) s.16(6)
42	1975(2) s.16A; 1991(2) s.9(3)
43(1)	1975(1) s.27(6)
(2)	1977 s.4(1); 1979 s.5, Sch.1, para.8
(3), (4)	1975(2) s.25(1)
(5)	1975(2) s.25(2)
44(1)	1975(1) s.28(1); 1975(2) s.65(1), Sch.4, para.43; 1989 s.31(1), Sch.8, para.4(3)
(2)	1975(1) s.28(1A); 1989 s.31(1), Sch.8, para.4(4)
(3), (4)	1975(2) s.6(1); 1986 s.18(1); Benefits Order art.4(2)
(5)	1975(2) s.6(4); 1979 s.21(4), Sch.3, para.14
(6)	1975(2) s.6(5); 1986 s.75, Sch.8, para.7(1)(a); 1989 s.26, Sch.7, para.19
(7)	1975(2) s.6(6)
(8)	Transitional
45(1)	1975(2) s.6(2); 1986 s.18(1), (2)
(2), (3)	1975(2) s.6(2A); 1986 s.18(3)
(4), (5)	1975(2) s.6(2B); 1986 s.18(3)
(6), (7)	1975(2) ss.6(3), 60A; 1979 s.18; 1986 s.18(4)
(8)	Drafting
46(1)	1986 s.18(6)
(2)	1986 s.18(5)
47(1)	1975(1) s.28(7); 1980(2) s.3(3); 1985 s.9(2)(a),(b)
(2)	1975(1) s.28(7A)(a); 1985 s.9(2)(c); 1986 s.18(1)
(3)	1975(1) s.28(7B)(a); 1985 s.9(2)(c); 1986 s.18(1)
(4)	1975(1) s.28(7C)(a); 1985 s.9(2)(c); 1986 s.18(1)
(5)	1975(1) s.28(8)
(6)	1980(2) s.3(4)
48(1)	1975(2) s.20(1); 1979 s.5, Sch.1, para.5
(2)	1979 s.5, Sch.1, para.20
(3)	1975(2) s.20(2)
49(1)	1975(1) s.29(1)
(2), (3)	1975(1) s.29(2), (3); 1989 s.7(3)(a)
(4)	1975(1) s.29(4)
(5)	1975(1) s.29(5)
(6)	1975(1) s.29(6)
(7), (8)	1975(1) s.29(9), (9A); 1989 s.31(1), Sch.8, para.4(5)
50(1)	1975(1) s.29(7); 1975(2) s.65(1), Sch.4, para.44
(2)	1975(1) s.29(8); 1985 s.9(3)
(3),(4)	1975(2) s.7
(5)	1986 s.19(1)(a)
51(1)	1975(2) s.8(1); 1979 s.5, Sch.1, paras.4, 14
(2)	1975(2) s.8(2)
(3)	1986 s.19(1)(b)
(4)	1975(2) s.8(3); 1989 s.7, Sch.1, para.9(2)
52(1)	1975(2) s.9(1)
(2), (3)	1975(2) s.9(2), (3); 1986 s.18(1)
(4)	1979 s.5, Sch.1, para.15
53(1)	1975(2) s.10(1)
(2)	1975(2) s.10(2); 1986 s.18(1)
(3)	1979 s.5, Sch.1, para.16
54(1), (2)	1975(1) s.30(3)
(3)	1975(1) s.30(4); 1975(2) s.65(1), Sch.4, para.45
(4)	1975(1) s.30(5); 1989 s.7, Sch.1, para.2(2)
55	1975(2) s.12; 1989 s.7(4)
56(1), (2)	1975(1) s.31; 1975(3) s.21(1), Sch.4, para.10; 1977 s.22(2)
(3), (4)	1975(1) s.43(1); 1975(3) s.21(1), Sch.4, para.15(a)
(5)	1975(1) s.43(2); 1975(3) s.21(1), Sch.4, para.15(b); 1977 s.22(3)
(6)	1986 s.40
57(1)	1975(1) s.17(1); 1980(2) s.3(1); 1989 s.10(2)
(2)	1975(1) s.22(4); 1986 s.49, Sch.4, para.13; 1988(1) s.16, Sch.4, para.5(a)
(3)	1975(1) s.17(2); 1989 s.10(3); R2
(4)	1975(1) s.17(2A); 1988(1) s.16, Sch.4, para.4
(5)	1975(1) s.17(2B); 1989 s.10(4)
(6), (7)	1975(1) s.17(2C), (2D); 1989 s.31(1), Sch.8, para.3
(8)	1975(1) s.17(3)
(9), (10)	1975(1) s.17(4), (5); 1980(2) s.3(4); 1981(2) s.5
58(1)	1989 s.31(1), Sch.8, para.2(1)
(2)	1989 s.31(1), Sch.8, para.2(2), (6) “incapacity benefit"; 1990 s.21(1), Sch.6, para.30(2)
(3)	1989 s.31(1), Sch.8, para.2(3)
(4)	1989 s.31(1), Sch.8, para.2(6); Local Government and Housing Act 1989 (c.42) s.194, Sch.11, para.113; 1990 s.21(1), Sch.6, para.30(4)
(5)	1989 s.31(1), Sch.8, para.2(7)
59(1), (2)	1975(1) s.20(2), (3)
(3)	1975(1) s.20(5)(d) “week"
60(1)	1975(1) s.33(1), (2)
(2), (3)	1986 s.39, Sch.3, para.10; 1988(1) s.2, Sch.1, para 5(b)
(4) - (6)	1975(1) s.33(3); 1975(2) s.65(1), Sch.4, para.46; 1990 s.21(1), Sch.6, para.3(1)
(7)	1975(1) s.33(4); 1975(2) s.19(5); 1986 s.18(1)
(8)	1988(1) s.2, Sch.1, para.5(a)
61(1)	1977 s.8(1); 1986 s.18(1); 1990 s.21(1), Sch.6, para.3(3)
(2)	1977 s.8(2); 1986 s.18(1); 1990 s.21(1), Sch.6, para.3(4)
62(1)	1975(2) s.24(1)(b), (c)
(2)	1975(2) s.24(2)
63	1975(1) s.34; 1984 s.11, Sch.4, para.3; 1990 s.2(3); 1991(2) s.1(1)
64	1975(1) s.35(1); 1988(1) s.1(1); 1991(2) s.2(1)
65(1)	1975(1) s.35(2); 1979 s.2(2); 1989 s.31(1), Sch.8, para.5(2)
(2)	1975(1) s.35(2A); 1979 s.2(3)
(3)	1975(1) s.35(3); 1991(2) s.4, Sch.2, para.3(2)
(4)	1975(1) s.35(4); 1989 s.31(1), Sch.8, para.5(3); 1991(2) s.4, Sch.2, para.3(3)
(5)	1975(1) s.35(4A); 1980(1) s.2, Sch.1, para.8; 1989 s.31(1), Sch.8, para. 5(4); 1991(2) s.4, Sch.2, para.3(3)
(6)	1975(1) s.35(4)(a); 1979 s.2(5); 1989 s.31(1), Sch.8, para.5(3); 1990 s.1(2)
66	1975(1) s.35(2B), (2C); 1990 s.1(1); 1991(2) s.4, Sch.2, para.3(1)
67(1)	1975(1) s.35(5A); 1979 s.2(6)
(2)	1975(1) s.35(6); National Health Service Act 1977 (c.49) s.129, Sch.15, para.63; 1991(2) s.4, Sch.2, para.3(4)
68(1)—(4)	1975(1) s.36; 1984 s.11(1)
(5)	1975(1) s.36(4A); 1985 s.21, Sch.4, para.3
(6), (7)	1975(1) s.36(5), (6); 1984 s.11(1)
(8), (9)	1975(1) s.36(6A), (6B); 1989 s.31(1), Sch.8, para.6
(10)	1975(1) s.36(6C); 1991(2) s.9(2)
(11)	1975(1) s.36(7); 1984 s.11(1); 1989 s.31(1), Sch.8, para.2(5); 1990 s.21(1), Sch.6, para.30(5)
(12)	1989 s.31(1), Sch.8, para.2(4)
(13)	1975(1) s.36(8); 1984 s.11(1); 1989 s.31(1), Sch.8, para.2(6) “coun- cillor"; “pre-commencement period", (7)
69	1975(1) s.36A; 1990 s.2(1)
70(1)	1975(1) s.37(1)
(2)	1975(1) s.37(2); 1991(2) s.4, Sch.2, para.4.
(3) - (5)	1975(1) s.37(3) - (5)
(6)	1975(1) s.37(6); 1989 s.26, Sch.7, para.10
(7) - (9)	1975(1) s.37(7) - (9)
(10)	1975(1) s.37(6)
71	1975(1) s.37ZA; 1991(2) s.1(2)
72	1975(1) s.37ZB; 1991(2) s.1(2)
73	1975(1) s.37ZC; 1991(2) s.1(2)
74(1)	1977 s.13(1); 1991(2) s.4, Sch.2, para.7
(2)	1977 s.13(3)
75	1975(1) s.37ZD; 1991(2) s.1(2)
76	1975(1) s.37ZE; 1991(2) s.1(2)
77(1)	1975(1) s.38(1); 1975(3) s.21(1), Sch.4, para.12(a)
(2), (3)	1975(1) s.38(2), (3)
(4), (5)	1975(1) s.43(1); 1975(3) s.21(1), Sch.4, para.15(a)
(6)	1975(1) s.43(2); 1975(3) s.21(1), Sch.4, para.15(b); 1977 s.22(3)
(7)	1975(1) s.38(1)
(8)	1975(1) s.38(4)
(9)	1975(1) s.38(5); 1975(3) s.21(1), Sch.4, para.12(c)
(10)	1975(1) s.38(6); 1986 s.45(a)
(11)	1975(1) s.38(7); 1986 s.45(b)
78(1), (2)	1975(1) s.39(1)(a), (b)
(3), (4)	1975(1) s.39(1)(c); 1979 s.5, Sch.1, para.2; 1986 s.18(1)
(5)	1975(1) s.39(2)
(6)	1975(1) s.39(2A); 1985 s.12(1)(b)
(7), (8)	1975(1) s.39(3), (3A); 1989 s.31(1), Sch.8, para.4(6)
(9)	1975(1) s.39(4)
79	1975(1) s.40
80(1)	1975(1) s.41(1); 1975(3) s.21(1), Sch.4, para.13
(2)	1975(1) s.41(2); 1984 s.13, Sch.5, para.3(a)
(3)	1975(1) s.41(2A); 1984 s.13, Sch.5, para.3(c)
(4)	1975(1) s.41(2B); 1984 s.13, Sch.5, para.3(c); Benefits Order 1991 art.11
(5), (6)	1975(1) s.41(4), (5); 1975(3) s.21(1), Sch.4, para.13
(7)	1975(1) s.41(2D); 1984 s.13, Sch.5, para.3(c)
81(1), (2)	1975(1) s.43(1); 1975(3) s.21(1), Sch.4, para.15(a)
(3)	1975(1) s.43(2); 1975(3) s.21(1), Sch.4, para.15(b); 1977 s.22(3)
82(1)	1975(1) s.44(1); 1975(3) s.22(1), Sch.4, para.16(a); 1980(1) s.21, Sch.1, para.5(2); 1988(1) s.16, Sch.4, para.16(a)
(2)	1975(1) s.44(2); 1975(3) s.22(1), Sch.4, para.16(a); 1980(1) s.21, Sch.1, para.5(2)
(3)	1975(1) s.44(3)(a); 1988(1) s.16, Sch.4, para.16(b)
(4)	1975(1) s.44(3)(c); 1975(3) s.22(1), Sch.4, para.16(b); 1980(1) s.2, Sch.1, para.4(a)
(5)	1975(1) s.44(4)
83(1)	1975(1) s.45(1)
(2)	1975(1) s.45(2); 1975(3) s.21(1), Sch.4, para.17; 1988(1) s.16, Sch.4, para.7(a)
(3)	1975(1) s.45(2A); 1985 s.13(1)
84(1)	1975(1) s.45A(1); 1984 s.12; 1985 s.13(2)(a)
(2)	1975(1) s.45A(2); 1985 s.13(2)(b); 1988(1) s.16, Sch.4, para.8(a)
(3)	1975(1) s.45A(3); 1985 s.13(2)(b)
85(1)	1975(1) s.46(1)
(2)	1975(1) s.46(2); 1975(3) s.21(1), Sch.4, para.18; 1980(1) s.2, Sch.1, para.4(b)
(3)	1975(1) s.46(3)
(4)	1975(1) s.46(4); 1985 s.13(3)
86(1)	1975(1) s.47(1); 1975(3) s.21(1), Sch.4, para.19; 1980(1) s.2, Sch.1, para.5(2); 1989 s.31(1), Sch.8, para.7(1)
(2)	1975(1) s.47(1A); 1985 s.13(4)(b)
87(1)	1975(1) s.47A(a); 1980(1) s.2, Sch.1, para.5(1); 1990 s.21(1), Sch.6, para.3(2)
(2)	1975(1) s.47A(b); 1990 s.21(1), Sch.6, para.3(2)
88	1975(1) s.48(1)
89	1975(1) s.47B; 1984 s.14(a); 1989 s.9(3)
90	1975(1) s.49; 1984 s.11, Sch.4, para.3
91	1975(1) s.49A; 1986 s.44(2)
92	1975(1) s.84A; 1989 s.31, Sch.8, para.7(2)
93	1991(2) s.9(5)
94(1)	1975(1) s.50(1); 1986 s.39, Sch.3, para.2
(2)	1975(1) s.50(1A); 1988(1) s.16, Sch.4, para.11
(3)	1975(1) s.50(3)
(4)	1975(1) s.50(4); 1982(2) s.48(5), Sch.4, para.12(2)
(5)	1975(1) s.50(5)
(6)	1975(1) s.50(6); 1982(2) s.48(5), Sch.4, para.12(3)
95(1) - (3)	1975(1) s.51
(4), (5)	1977 s.17(3)
96	1975(1) s.157
97	1975(1) s.156
98 - 101	1975(1) ss.52 - 55
102(1), (2)	1975(1) s.50A(1), (2); 1982(2) s.39(4)
(3)	1975(1) s.50A(3); 1982(2) s.39(4); 1989 s.7, Sch.1, para.8(1)
103(1)	1975(1) s.57(1); 1986 s.39, Sch.3, para.3(1)
(2) - (4)	1975(1) s.57(1A) - (1C); 1986 s.39, Sch.3, para.3(2)
(5)	1975(1) s.57(3)
(6)	1975(1) s.57(4); 1982(2) s.39(2); 1989 s.26, Sch.7, para. 12
(7), (8)	1975(1) s.57(6); 1986 s.39, Sch.3, para.3(4)
104(1), (2)	1975(1) s.61(1), (2)
(3), (4)	1975(1) s.61(3), (4); 1986 s.39, Sch.3, para.6
105	1975(1) s.63
106	Drafting
107(1)	1975(1) s.91(1); 1982(2) s.48(5), Sch.4, para.15
(2)	1975(1) s.91(2); R3
108(1) - (4)	1975(1) s.76(1) - (4)
(5)	1975(1) s.76(4A); 1990 s.21(1), Sch.6, para.4(1)
(6)	1975(1) s.76(5)
109(1)	1975(1) s.77(1)
(2)	1975(1) s.77(2); 1990 ss.3(7), 21(1), Sch.6, para.4(2)
(3)	1975(1) s.77(3)
(4) - (6)	1975(1) s.77(4); 1986 s.39, Sch.3 para.13
(7)	1975(1) s.77(5); 1986 s.39, Sch.3 para.13
110	1975(1) s.78
111	Drafting
112(1), (2)	1977 s.18(1)
(3)	1977 s.18(2); Employment Protection (Consolidation) Act 1978 (c.44) s.159, Sch.16, para.29(d); 1986 s.86, Sch.10, para.74
113(1), (2)	1975(1) s.82(5), (6)
(3)	1975(1) s.83; 1985 s.29(1), Sch.5, para.8
114(1), (2)	1975(1) s.84(1), (2)
(3)	1975(1) s.84(4); 1985 s.13(6)
(4)	1975(1) s.84(5); 1985 s.13(8); 1986 s.39, Sch.3, paras.4, 16
115(1)	1975(1) s.127(1)
(2), (3)	1975(1) s.127(2)
(4)	Drafting
116	1975(1) s.128(1) - (3)
117	1975(1) s.129
118	1975(1) s.130
119	1975(1) s.131
120(1)	1975(1) s.132(1)
(2)	1975(1) s.132(2); Oil and Gas (Enterprise) Act 1982 (c.23) s.37, Sch.3, para.21
(3)	1975(1) s.132(3)
121	1975(1) s.162
122(1) “beneficiary"	1975(1) s.168(1), Sch.20, “beneficiary"
“benefit"	1975(1) s.168(1), Sch.20, “benefit"
“child"	1975(1) s.168(1), Sch.20, “child"; 1975(3) s.21(1), Sch.4, para.38
“claim"	1975(1) s.168(1), Sch.20, “claim"
“claimant"	1975(1) s.168(1), Sch.20, “claimant"
“contract of service"	1975(1) s.168(1), Sch.20, “contract of service"
“current"	1975(1) s.168(1), Sch.20, “current"
“day of incapacity for work"; “day of interruption of employment"; “deferred"; “period of deferment"; “earnings"; “earner"; “employed earner"	Drafting
“employment"; “employed"	1975(1) s.168(1), Sch.20, “employment"; “employed"
“entitled"	1975(1) s.168(1), Sch.20, “entitled"; 1985 s.29(1), Sch.5, para. 14; 1990 s.5(2)
“industrial injuries benefit"	1975(1) s.168(1), Sch.20, “industrial injuries benefit"
“initial primary percentage"	1975(1) s.168(1), Sch.20, “initial primary percentage"; 1989 s.1(9)
“the Inland Revenue"	1975(1) s.168(1), Sch.20, “the Inland Revenue"
“late husband"	1975(1) s.168(1), Sch.20, “late husband"
“long-term benefit"	Drafting
“loss of physical faculty"	1975(1) s.168(1), Sch.20, “loss of physical faculty"; 1984 s.11, Sch.4, para.11(a)
“lower earnings limit", “upper earnings limit"	1975(1) s.168(1), Sch.20, “lower earnings limit", “upper earnings limit"
“main primary percentage"	1975(1) s.168(1), Sch. 20, “main primary percentage"; 1989 s.1(9)
“medical examination"	1975(1) s.168(1), Sch.20, “medical examination"
“medical treatment"	1975(1) s.168(1), Sch.20, “medical treatment"
“the Northern Ireland Department"	1975(1) s.168(1), Sch.20, “the Northern Ireland Department"
“Old Cases payments"	Drafting
“payments by way of occupational or personal pension"	1975(1) s.168(1), Sch.20 “payments by way of occupational or personal pension"; 1980(2) s.5(3) “payments by way of occupational or personal pension"; 1984 s.21, Sch.7, para.2; 1989 s.9(2), (4)
“pensionable age"	1975(1) ss.27(1), 168(1), Sch.20, “pensionable age"
“pneumoconiosis"	1975(1) s.168(1), Sch.20, “pneumoconiosis"
“prescribe"	1975(1) s.168(1), Sch.20, “prescribe"
“primary percentage"	1975(1) s.168(1), Sch.20, “primary percentage"; 1989 s.1(9)
“qualifying earnings factor"	1975(1) s.168(1), Sch.20, “qualifying earnings factor"; am. 1975(2) s.65, Sch.4, para.64
“relative"	1975(1) s.168(1), Sch.20, “relative"
“relevant accident"	1975(1) s.168(1), Sch.20, “relevant accident"
“relevant injury"	1975(1) s.168(1), Sch.20, “relevant injury"
“relevant loss of faculty"	1975(1) s.168(1), Sch.20, “relevant loss of faculty"; 1984 s.11, Sch.4, para.11(b)
“self-employed earner"; “short-term benefit"	Drafting
“tax week"	1975(1) s.168(1), Sch.20, “tax week"
“tax year"	1975(1) s.168(1), Sch.20, “tax year"; 1990 s.21(1), Sch.6, para.11
“trade or business"	1975(1) s.168(1), Sch.20, “trade or business"
“trade union"	1975(1) s.168(1), Sch.20, “trade union"
“week"	1975(1) s.168(1), Sch.20, “week"; 1991(2) s.9(4)
(2)	1975(1) s.168(1), Sch.20, “employment"; 1989 s.12(5)
(3)	1977 s.22(1)
(4), (5)	1975(1) s.168(1), Sch.20, “entitled to child benefit"; 1975(3) s.21(1), Sch.4, para.38
(6)	1975(1) s.168(1), Sch.20, “permanently incapable of self support"; 1980(1) s.2, Sch.1, para.7
123(1)	1986 s.20(1); 1988(2) s.135, Sch.10, para.2(2); 1991(2) s.6(2)
(2)	1986 s.20(2); 1991(2) s.6(3); S.I.1988/1843 Sch.3, para.4(c)
(3)	1986 s.31(4)
(4) - (6)	1986 s.31G(4) - (6); 1988(2) s.135, Sch.10, para.6
124(1)	1986 s.20(3); 1988(1) s.4(1); 1989 s.13(1)
(2)	1986 s.20(4N); 1988(1) s.4(2)
(3)	1986 s.20(4)
(4)	1986 s.21(1); 1988(1) s.16, Sch.4, para.23(1)
(5), (6)	1986 s.21(1A), (1B); 1988(1) s.16, Sch.4, para.23(2)
125(1) - (4)	1986 s.20(4A) - (4D); 1988(1) s.4(2)
(5)	1986 s.20(4N); 1988(1) s.4(2)
126(1) - (4)	1986 s.23(1) - (4)
(5)	1986 s.23(5); Income and Corporation Taxes Act 1988 (c.1) s.844, Sch.29, para.32
(6)	1986 s.23(5A); 1988(1) s.16, Sch.4, para.24(1)
(7)	1986 s.23(6); 1990 s.21(1), Sch.6, para.17(2) Benefits Order art.16
(8)	1986 s.23(7); 1990 s.21(1), Sch.6, para.17(3)
127	1986 s.23A; 1988(1) s.16, Sch.4, para.25; 1989 s.31(1), Sch.8, para.16
128(1)	1986 s.20(5), (5A); 1988(1) s.3(a); 1991(2) s.8(1)
(2)	1986 s.21(2), (3)
(3)	1986 s.20(6); 1989 s.31(1), Sch.8, para.15(1)
(4)	1986 s.20(10); 1991(2) s.8(2)
(5)	1986 s.21(6)(a)
(6)	1986 s.79(3)
129(1)	1986 s.20(6A), (6D); 1991(2) s.6(4)
(2), (3)	1986 s.20(6B), (6C); 1991(2) s.6(4)
(4)	1986 s.20(6E); 1991(2) s.6(4)
(5)	1986 s.21(3A), (3B); 1991(2) s.6(8)
(6)	1986 s.20(6F); 1991(2) s.6(4)
(7)	1986 s.27B(4); 1991(2) s.7(1)
(8)	1986 s.21(6)(aa); 1991(2) s.6(9)
(9)	1986 s.79(3); 1991(2) s.7, Sch.3, para.7
130(1), (2)	1986 s.20(7), (8)
(3)	1986 s.21(4), (5)
(4), (5)	1986 s.21(6); Housing (Scotland) Act 1988 (c.43) s.70(3); Housing Act 1988 (c.50) s.121(4)
131(1)	1986 s.20(8A); 1988(2) s.135, Sch.10, para.2(3)
(2)	1986 s.20(8AA); 1989 s.31(1), Sch.8, para.9(2)
(3) - (9)	1986 s.20(8B) - (8H); 1988(2) s.135, Sch.10, para.2(3)
(10), (11)	1986 s.21(5A), (5B); 1988(2) s.135, Sch.10, para.3(2)
(12)	1986 s.21(6)(c); 1988(2) s.135, Sch.10, para.3(3)
132	1986 s.22A; 1988(2) s.135, Sch.10, para.5
133(1)	1986 s.22B(1); 1988(2) s.135, Sch.10, para.5; 1989 s.31(1), Sch.8, para.9(3)
(2) - (4)	1986 s.22B(2) - (4); 1988(2) s.135, Sch.10, para.5
134(1)	1986 s.22(6)
(2)	1986 s.20(9)
(3)	1986 s.20(9A); 1988(2) s.135, Sch.10, para.2(4)
(4)	1986 s.21(7)
135(1), (2)	1986 s.22(1), (2)
(3), (4)	1986 s.22(2A), (2B); 1990 s.9
(5)	1986 s.22(3); 1988(2) s.135, Sch.10, para.4(2)
(6)	1986 s.22(4)
136(1)	1986 s.22(5)
(2), (3)	1986 s.22(7), (8)
(4)	1986 s.22(8A); 1988(2) s.135, Sch.10, para.4(3)
(5)	1988 s.22(9)
137(1) “charging authority"	1986 s.20(11) “charging authority"; 1988(2) s.135, Sch.10, para.2(5)
“child"	1986 s.20(11) “child"; 1989 s.5(1)
“contribution period"	1986 s.20(11) “contribution period"; 1988(2) s.135, Sch.10, para.2(5)
“dwelling"	1986 s.84(1) “dwelling"
“family"	1986 s.20(11) “family"
“industrial injuries scheme"	1986 s.20(11) “industrial injuries scheme"; 1991(2) s.6(6)(a)
“levying authority"	1986 s.20(11) “levying authority"; 1988(2) s.135, Sch.10, para.2(5)
“married couple"	1986 s.20(11) “married couple"
“the 1987 Act", “the 1988 Act"	Drafting
“prescribed"	1986 s.84(1) “prescribed"
“unmarried couple"	1986 s.20(11) “unmarried couple"
“war pension scheme"	1986 s.20(11) “war pension scheme"; 1991(2) s.6(6)(b)
“week"	1986 s.20(11) “week"; 1988(2) s.135, Sch.10, para.2(5)
(2)	1986 s.20(12); 1989 s.13(2); 1991(2) s.6(7)
138(1)	1986 s.32(2); 1987 s.1
(2)	1986 s.32(2A); 1988(1) s.11, Sch. 3, para. 2
(3)	1986 s.33(1A); 1988(1) s.11, Sch. 3, para. 10
(4)	1986 s.84(1) “prescribed"
139(1) - (3)	1986 s.33(2) - (4)
(4)	1986 s.33(4A); 1988(1) s.11, Sch. 3, para. 11
(5)	1986 s.33(11)
140(1)	1986 s.33(9); 1988(1) s.11, Sch. 3, para. 12
(2)	1986 s.33(10)
(3)	1986 s.33(10ZA); 1990 s.10(3)
(4)	1986 s.33(10A); 1988(1) s.11, Sch. 3, para.13; 1990 s.10(4)
(5)	1986 s.32(11); 1988(1) s.11, Sch.3, para.7
141	1975(3) s.1(1)
142(1)	1975(3) s.2(1); 1986 s.70(1)(a); 1988(1) s.4(3)
(2), (3)	1975(3) s.2(1A), (1B); 1986 s.70(1)(b)
(4), (5)	1975(3) s.2(2), (3)
143(1), (2)	1975(3) s.3(1), (2)
(3)	1975(3) s.3(3); National Health Service and Community Care Act 1990 (c.19) s.66(1), Sch.9, para.15
(4), (5)	1975(3) s.3(4), (5)
144(1), (2)	1975(3) s.4(1); 1988(1), s.4(4)
(3)	1975(3) s.4(2)
145(1) - (4)	1975(3) s.5(1) - (4)
(5)	1975(3) s.22(1)(a)
(6)	1975(3) s.22(8)
(7)	1975(3) s.22(9)
146	1975(3) s.13
147(1) “prescribed"	1975(3) s.24(1) “prescribed"
“recognised educational establishment"	1975(3) s.24(1) “recognised educational establishment"
“voluntary organisation"	1975(3) s.24(1) “voluntary organisation"
“week"	1975(3) s.24(1) “week"
(2)	1975(3) s.24(2)
(3)	1975(3) s.24(3)(b)
(4)	1975(3) s.24(4)
(5)	1975(3) s.9(2)
(6)	1975(3) s.24(5)
148	1986 s.66, Sch.6, para.2
149	1986 s.66, Sch.6, para.3
150(1)	1986 s.66, Sch.6, para.1(1)
(2) “attendance allowance"	1986 s.66, Sch.6, para.1(2) “attendance allowance"; 1991(2) s.4, Sch.2, para.16
“pensionable age"	1986 s.66, Sch.6, para.1(2) “pensionable age"
“retirement pension"	1986 s.66, Sch.6, para.1(2) “retirement pension"
“unemployability supplement or allowance"	1986 s.66, Sch.6, para.1(2) “unemployability supplement or allowance"; Income and Corporation Taxes Act 1988 (c.1) s.844, Sch.29, para.32, Table
“war disablement pension"	1986 s.84(1) “war disablement pension"; Income and Corporation Taxes Act 1988 s.844, Sch.29, para.32, Table
“war widow’s pension"	1986 s.84(1) “war widow’s pension"; Income and Corporation Taxes Act 1988 s.844, Sch.29, para.32, Table
(3)	1986 s.66, Sch.6, para.1(2) “married couple"; “unmarried couple"
(4)	1986 s.66, Sch.6, para.1(3)
151(1), (2)	1982(2) s.1(1), (2)
(3)	1982(2) s.23A(1); 1984 s.21, Sch.7, para.8
(4), (5)	1982(2) s.1(3), (4)
(6)	1982(2) s.1(5); 1986 s.68
152(1), (2)	1982(2) s.2(1), (2)
(3)	1982(2) s.2(3); The Statutory Sick Pay (General) Regulations 1982 (S.I.1982/894) reg.2A; The Statutory Sick Pay (General) Amendment Regulations 1986 (S.I.1986/477) reg.2
(4)	1982(2) s.2(3A); 1985 s.18(4)
(5), (6)	1982(2) s.2(4), (5)
153(1) - (4)	1982(2) s.3(1) - (4)
(5)	1982(2) s.3(4A); 1985 s.18(5)
(6), (7)	1982(2) s.3(5), (6)
(8), (9)	1982(2) s.3(6A), (6B); 1985 s.29(1), Sch.4, para.4
(10), (11)	1982(2) s.3(7), (8)
(12)	1982(2) s.3(9); 1986 s.86, Sch.10, para.77
154(1)	1982(2) s.4(1)
(2)	1982(2) s.4(2); 1984 s.21, Sch.7, para.7
(3), (4)	1982(2) s.4(3), (4)
155(1) - (3)	1982(2) s.5(1) - (3)
(4)	1982(2) s.5(4); 1985 s.18(1)
(5)	1982(2) s.5(5)
156	1982(2) s.6
157(1)	1982(2) s.7(1) Sick Pay Order reg.2
(2)	1982(2) s.7(1A); 1986 s.67(1); 1990 s.21(1), Sch.6, para.15(1)
(3)	1982(2) s.7(2)
158(1)	1982(2) s.9(1); 1991(1) s.1(1)
(2)	1982(2) s.9(1B); 1991(1) s.2(1)
(3)	1982(2) s.9(1D); 1991(1) s.2(1)
(4)	1982(2) s.9(2); 1991(1) s.2(2)
(5)	1982(2) s.9(3)(b), (c); 1991(1) s.1(3)
(6)	1982(2) s.9(6)
(7)	1991(1) s.2(5)
159	1982(2) s.9(1C); 1991(1) s.2(1)
160	Drafting
161(1), (2)	1982(2) s.27(1), (2)
(3)	1982(2) s.27(3); 1989 s.26, Sch.7, para.23
162	1982(2) s.22; Oil and Gas (Enterprise) Act 1982 (c.23) s.37, Sch.3, para.44; R4
163(1) “contract of service"	1982(2) s.26(1) “contract of service"
“employee"	1982(2) s.26(1) “employee"
“employer"	1982(2) s.26(1) “employer"; 1985 s.29(1), Sch.4 para.6
“period of entitlement"; “period of incapacity for work"; “period of interruption of employment"	Drafting
“prescribed"	1982(2) s.26(1) “prescribed"
“qualifying day"	Drafting
“week"	1982(2) s.26(1) “week"
(2)	1982(2) s.26(2); 1985 s.29(1), Sch.4, para.7
(3) - (5)	1982(2) s.26(3) - (5)
(6)	1982(2) s.26(5A); 1990 s.21(1), Sch.6, para.16
(7)	1982(2) s.26(6)
164(1) - (5)	1986 s.46(1) - (5)
(6), (7)	1982(2) s.23A(1); 1984 s.21, Sch.7, para.8; 1986 s.46(6)
(8)	1986 s.46(7)
(9)	1986 s.46(8); 1988(1) s.16, Sch.4, para.16(1)
(10)	1986 s.46(9); 1988(1) s.16, Sch.4, para.16(2)
165(1) - (6)	1986 s.47(1) - (6)
(7)	1986 s.47(7); 1989 s.26, Sch.7, para.25
166(1)	1986 s.48(1)
(2)	1986 s.48(2); 1988(1), s.16, Sch.4, para.17
(3) - (8)	1986 s.48(3) - (8)
167(1)	1986 s.49, Sch.4, para.1
(2)	R5
(3)	1986 s.49, Sch.4, para.2
(4)	1986 s.49, Sch.4, para.5
168	Drafting
169	1986 s.79(4)
170	1986 s.80; R4
171(1) “confinement"	1986 s.50(1) “confinement"
“dismissed"	1986 s.50(1) “dismissed"
“employee"	1986 s.50(1) “employee"
“employer"	1986 s.50(1) “employer"
“maternity pay period"	Drafting
“modifications"	1986 s.84(1) “modifications"
“prescribed"	1986 s.84(1) “prescribed"
“week"	1986 s.50(1) “week"
(2)	1986 s.50(2)
(3)	1986 s.50(2A); 1990 s.21(1), Sch.6, para.22
(4) - (6)	1986 s.50(3) - (5)
172	1982(2) ss.26(7), 44(1)(b), (c), (d), (2)(a), (b); 1986 s.84(4)
173	1975(1), s.168(1), Sch.20 “age"; 1980(1), s.18; 1980(2) s.5(6); 1991(1) s.3(1)(b)
174	Drafting
175(1)	1975(1) s.168(1), Sch.20 “regulations"; 1975(3) s.22(1)(b); 1977 s.24(1) “regulations"; 1980(2) ss.3(4), 5(3) “regulations"; 1982(2) s.47 “regulations"; 1986 s.84(1) “regulations"; 1989 s.30(1) “regulations"
(2)	1975(1) s.166(1); 1975 (Old Cases) ss.4(8), 8(1); 1975(3) s.22(2); 1977 s.24(3); 1980(2) s.7(3); 1982(2) s.45(2); 1986 s.83(1); 1989 s.29(1); 1990 s.21(1), Sch.6, paras. 8(7), 12
(3)	1975(1) ss.162, 166(2); 1975(3) s.22(6); 1977 s.24(3); 1980(2) s.7(3); 1982(2) s.45(1); 1986 s.83(1); 1989 s.29(1)
(4)	1975(1) s.166(3); 1975(3) s.22(7); 1977 s.24(3); 1980(2) s.7(3); 1982(2) s.45(1); 1986 s.83(1); 1989 ss.29(1), 31(1), Sch.8, para.10(1); R6
(5)	1975(1) s.166(3A); 1975(3) s.22(7A); 1977 s.24(3); 1986 ss.62(1), (2), 83(1); 1989 s.29(1)
(6)	1986 s.83(2); 1988(2) s.135, Sch.10, para.11(2)
(7)	1975(1) s.166(5); 1977 s.24(3); 1982(2) s.45(1); 1986 s.83(6); 1989 s.29(6); R7
(8)	1975(1) s.166(6)
(9)	1975(1) s.166(7)
(10)	1975(1) s.168(4)
176(1)	1975(1) s.167(1); 1975(2) s.62(1); 1975(3) s.22(3); 1980(2) s.5(4); 1982(2) ss.7(1B), 9(1F); 1986 ss.43(3)(b), 62(3), 67(1), 83(3)(e); 86, Sch.10, para.65; 1989 s.9(1); 1990 s.21(1), Sch.6, paras.8(2), (3), (5), 15(2); 1991(1) s.2(1); R15
(2)	1975(1) s.167(2); 1975(3) s.22(4); 1990 s.21(2), Sch.6, para.8(1), (3)
(3)	1975(1) s.167(3); 1975 (Old Cases) ss.4(8), 8(1); 1975(3) s.22(5); 1977 s.24(5); 1980(2) s.7(4); 1982(2) s.45(2); 1986 s.83(4); 1989 s.29(3); 1990 s.21(1), Sch.6, para.8(1), (3), (4), (6), (7), (9), (12)
177(1)	Short title
(2)	Commencement
(3), (4)	1975(1) ss.9(3), 169(2)
Sch. 1
para.1(1)	1975(1) s.1(4), Sch.1, para.1(1); 1977 s.1(3)
(2)	1975(1) s.1(4), Sch.1, para.1(1A); 1980(1) s.2, Sch.1, para.16; 1985 s.29(1), Sch.5, para.13(a)
(3), (4)	1975(1) s.1(4), Sch.1, para.1(1B), (1C); 1985 s.29(1), Sch.5, para.13(b)
(5)	1986 s.74(5)
(6)	1975(1) s.1(4), Sch.1 para.1(1D); 1985 s.29(1), Sch.5, para.13(b)
(7), (8)	1975(1) s.1(4), Sch.1, para.1(2), (3)
para.2	1975(1) s.1(4), Sch.1, para.2
para.3(1)	1975(1) s.1(4), Sch.1, para.3(1)
(2)	1975(1) s.1(4), Sch.1, para.3(2); Criminal Justice Act 1982 (c.48) ss.38, 46, 54; Criminal Procedure (Scotland) Act 1975 (c.21) ss.289F, 289G
(3)	1975(1) s.1(4), Sch.1, para.3(3)
para.4	1975(1) s.1(4), Sch.1, para.4; 1977 s.1(4)
para.5	1975(1) s.1(4), Sch.1, para.4A; 1991(3) s.2(2)
para.6(1)	1975(1) s.1(4), Sch.1, para.5(1); 1991(3) s.2(3)(a)
(2)	1975(1) s.1(4), Sch.1, para.5(1A); 1990 s.17(5); 1991(3) s.2(3)(b)
(3), (4)	1975(1) s.1(4), Sch.1, para.5(1B), (1C); 1990 s.17(5)
(5)	1982(2) s.9(4); 1986 s.49, Sch.4, para.3
(6)	1982(2) s.9(5); 1985 s.19; 1986 s.49, Sch.4, para.4
(7)	1975(1) s.1(4), Sch.1, para.5(2)
(8)	1975(1) s.1(4), Sch.1, para.5(3); 1990 s.17(6)
para.7(1) - (10)	1975(1) s.1(4), Sch.1, para.5A(1) - (10); 1990 s.17(7), Sch.5
(11)	1975(1) s.1(4), Sch.1, para.5A(11); 1990 s.17(7), Sch.5; 1991(3) s.2(4)
(12), (13)	1975(1) s.1(4), Sch.1, para.5A(12), (13); 1990 s.17(7), Sch.5
para.8(1)(a)	1975(1) s.1(4), Sch.1, para.6(1)(a)
(b)	1975(1) s.1(4), Sch.1, para.6(1)(aa); 1991(3) s.2(5)(a)
(c) - (f)	1975(1) s.1(4), Sch.1, para.6(1)(b) - (e)
(g)	1975(1) s.1(4), Sch.1, para.6(1)(f); 1975(2) s.65(1), Sch.4, para.61
(h)	1975(1) s.1(4), Sch.1, para.6(1)(gg); 1989 s.2
(i)	1975(1) s.1(4), Sch.1, para.6(1)(ggg); 1991(3) s.2(5)(c)
(j), (k)	1975(1) s.1(4), Sch.1, para.6(1)(gh), (gj); 1990 s.21(1), Sch.6, para.9
(l)	1975(1) s.1(4), Sch.1, para.6(1)(g); 1991(3) s.2(5)(b)
(m)	1975(1) s.1(4), Sch.1, para.6(1)(h); 1986 s.86, Sch.10, para.10
(n) - (q)	1975(1) s.1(4), Sch.1, para.6(1)(j) - (m)
(2), (3)	1975(1) s.1(4), Sch.1, para.6(2), (3)
paras.9, 10	1975 (1) s.1(4), Sch.1, paras.7, 8
para.11	1975(1) s.1(4), Sch.1, para.9; 1982(2) s.37(2)
Sch. 2
para.1	Drafting
para.2	1975(1) s.9(4), Sch.2, para.2; Capital Allowances Act 1990 (c.1) s.164, Sch.1, para.2
para.3(1), (2)	1975(1) s.9(4), Sch.2, para.3(1), (2); Income and Corporation Taxes Act 1988 s.844, Sch.29, para.32, Table
(3)	1975(1) s.9(4), Sch.2, para.3(3)
(4)	1975(1) s.9(4), Sch.2, para.3(3); Finance Act 1988 (c.39) s.35, Sch.3, para.31
(5)	1975(1) s.9(4), Sch.2, para.3(4); Income and Corporation Taxes Act 1988 s.844, Sch.29, para.32, Table
paras.4, 5	1975 (1) s.9(4), Sch.2, paras.5, 6; Income and Corporation Taxes Act 1988 s.844, Sch.29, para.32, Table
para.6(1)	1975(1) s.9(4), Sch.2, para.7(1); Income and Corporation Taxes Act 1988, s.844, Sch.29, para.32, Table; 1990 s.17(8)
(2)	1975(1) s.9(4), Sch.2, para.7(2); 1990 s.17(9)
paras.7, 8	1975(1) s.9(4), Sch.2 paras.8, 9
para.9	1975(1) s.9(4), Sch.2, para.4; Income and Corporation Taxes Act 1988 s.844, Sch.29, para.32, Table; Finance Act 1988 (c.39) s.145, Sch.14, Part VIII and Note 6
Sch. 3
para.1(1)	1975(1) s.13(6), Sch.3, para.1(1)
(2)	1975(1) s.13(6), Sch.3, para.1(2); 1986 s.75, Sch.8, para.3(1); 1988(1) s.6(2)(a)
(3)	1975(1) s.13(6), Sch.3, para.1(3); 1986 s.75, Sch.8, para.3(2), (3); 1988(1) s.6(2)(b)
(4)	1975(1) s.13(6), Sch.3, para.1(2)(b)(i); 1986 s.75, Sch.8, para.3(1)
(5)	1975(1) s.13(6), Sch.3, para.1(3)(b)(i); 1986 s.75, Sch.8, para.3(3)
(6)	1975(1) s.13(6), Sch.1, para.1(4)
para.2(1)	1975(1) s.13(6), Sch.3, para.1(1)
(2)	1975(1) s.13(6), Sch.3, para.1(2); 1986 s.75, Sch.8, para.3(1); 1988(1) s.6(2)(a)
(3)	1975(1) s.13(6), Sch.3, para.1(3); 1986 s.75, Sch.8, para.3(2), (3); 1988(1) s.6(2)(b)
(4)	1975(1) s.13(6), Sch.3, para.1(2)(b)(ii); 1986 s.75, Sch.8, para.3(1)
(5)	1975(1) s.13(6), Sch.3, para.1(3)(b)(ii); 1986 s.75, Sch.8, para.3(3)
(6)	1975(1) s.13(6), Sch.1, para.1(4)
para.3(1)	1975(1) s.13(6), Sch.3, para.3(1); 1986 s.49, Sch.4, para.14; 1990 s.21(1), Sch.6, para.10(1)
(2), (3)	1975(1) s.13(6), Sch.3, para.3(2), (3); 1990 s.21(1), Sch.6, para.10(2)
para.4(1), (2)	1975(1) s.13(6), Sch.3, para.4(1); 1986 ss.75, 86, Sch.8, para.3(4), Sch.10, para.66(a)
(3)	1975(1) s.13(6), Sch.3, para.4(2)
para.5(1)	1975(1) s.13(6), Sch.3, para.5(1)
(2)	1975(1) s.13(6), Sch.3, para.5(2); 1975(2) s.19(2); 1986 s.75 Sch.8, para.3(5)
(3), (4)	1975(1) s.13(6), Sch.3, para.5(3); 1986 s.75, Sch.8, para.3(6)
(5), (6)	1975(1) s.13(6), Sch.3, para.5(4), (5)
(7)	1975(1) s.13(6), Sch.3, para.5(6); 1979 s.5, Sch.1, para.3
(8)	1975(1) s.27(2)
para.6	1975(1) s.31(6), Sch.3, para.6
para.7(1)	1975(1) s.13(8), Sch.3, para.8(1); 1989 s.26, Sch.7, para.16
(2)	1975(1) s.13(8), Sch.3, para.8(2); 1986 s.86, Sch.10, para.66(b)
(3), (4)	1975(1) s.13(8), Sch.3, para.8(3); 1979 s.21(4), Sch.3, para.10; 1986 ss.75, 86, Sch.8, para.3(7), Sch.10, para.66(b)
para.8	1975(1) s.13(8), Sch.3, para.10
para.9	1975(1) s.13(8), Sch.3, para.13; 1986 s.86, Sch.10, para.66(c)
Sch. 4
Part I
para.1	1975(1) s.14, Sch.4, Part I, para.1(a); Benefits Order art.3(2), (3), Sch.1
para.2	1975(1) s.14, Sch.4, Part I, para.1(b); Benefits Order art.3(2), (3), Sch.1
para.3	1975(1) s.16, Sch.4, Part I, para.3; Benefits Order art.3(2), (3), Sch.1
para.4	1975(1) s.22, Sch.4, Part I, para.4; Benefits Order art.3(2), (3), Sch.1
para.5	1975(1) s.29(7), Sch.4, Part I, para.9; 1975(2), s.65(1), Sch.4, para.62; Benefits Order art.3(2), (3), Sch.1
para.6	1975(1) s.31, Sch.4, Part I, para.10; Benefits Order art.3(2), (3), Sch.1
Part II	1975(1) s.24, Sch.4, Part IA; 1986 s.36(2)
Part III
para.1	1975(1) s.35, Sch.4, Part III, para.1; Benefits Order art.3(2), (3), Sch.1
para.2	1975(1) s.36, Sch.4, Part III, para.2; 1984 s.11, Sch.4, para.3; Benefits Order art.3(2), (3), Sch.1
para.3	1975(1) s.36A, Sch.4, Part III, para.2A; 1990 s.2(2); Benefits Order art.3(2), (3), Sch.1
para.4	1975(1) s.37, Sch.4, Part III, para.3; Benefits Order art.3(2), (3), Sch.1
para.5	1975(1) s.38, Sch.4, Part III, para.4; Benefits Order art.3(2), (3), Sch.1
para.6	1975(1) s.39, Sch.4, Part III, para.5; Benefits Order art.3(2), (3), Sch.1
para.7	1975(1) s.39, Sch.4, Part III, para.5A; 1985 s.12(2); Benefits Order art.3(2), (3), Sch.1
para.8	1975(1) s.40, Sch.4, Part III, para.6
Part IV
col.(1)	1975(1) ss.41-49, Sch.4, Part IV, col.(1); 1984 s. 11, Sch.4, para.3; Benefits Order art.3(2), (3), Sch.1
col.(2)	1975 ss.41-49, Sch.4, Part IV, col.(2); Benefits Order art.3(2), (3), Sch.1
col.(3)	1975(1) ss.41-49, Sch.4, Part IV, col.(3); Benefits Order art.3(2), (3), Sch.1
Part V
para.1	1975(1) s.57(6), Sch.4, Part V, para.3; Benefits Order art.3(2), (3), Sch.1
para.2	1975(1) s.61, Sch.4, Part V, para.7; Benefits Order art.3(2), (3), Sch.1
para.3	1975(1) s.63, Sch.4, Part V, para.8; Benefits Order art.3(2), (3), Sch.1
para.4	1975(1) s.91, Sch.4, Part V, para.16; Benefits Order art.3(2), (3), Sch.1
para.5	1975(1) s.58, Sch.4, Part V, para.4; Benefits Order art.3(2), (3), Sch.1
para.6	1975(1) s.59, Sch.4, Part V, para.5; 1979 s.5, Sch.1, para.13; Benefits Order art.3(2), (3), Sch.1
para.7	1975(1) s.64, Sch.4, Part V, para.10; Benefits Order art.3(2), (3), Sch.1
para.8	1975(1) s.66(2), Sch.4, Part V, para.12; Benefits Order art.3(2), (3), Sch.1
para.9	1975(1) s.57(5), Sch.4, Part V, para.2; Benefits Order art.3(2), (3), Sch.1
para.10	1975(1) s.68, Sch.4, Part V, para.13; 1975(2) s.65(1), Sch.4, para.63; Benefits Order art.3(2), (3), Sch.1
para.11	1975(1) s.69, Sch.4, Part V, para.14; Benefits Order art.3(2), (3), Sch.1
para.12	1975(1) s.70, Sch.4, Part V, para.15; Benefits Order art.3(2), (3), Sch.1
Sch. 5
para.1	1975(2) s.12, Sch.1, para.1; 1989 s.7, Sch.1, para.3(1)
para.2(1)	1975(2) s.12, Sch.1, para.2(1); 1989 s.7, Sch.1, para.3(2)
(2)	1975(2) s.12, Sch.1, para.2(2); 1989 s.7, Sch.1, para.3(3)
(3)	1975(2) s.12, Sch.1, para.2(3); 1977 s.3(1)(b); 1989 s.7, Sch.1, para.3(4)
(4)	1975(2) s.60A; 1979 s.18
(5)	1975(2) s.12, Sch.1, para.2(4); 1977 s.3(1)(c); 1980(1) s.3(11)
(6)	1975(2) s.12, Sch.1, para.2(4A); 1985 s.9(5)
(7)	1975(2) s.12, Sch.1, paras.2(5); 1986 s.86, Sch.10, para.95(a); 1989 s.7, Sch.1, para.3(5)
(8)	1975(2) s.12, Sch.1, para.2(6); 1977 s.3(1)(d); 1989 s.7, Sch.1, para.3(6)
para.3	1975(2) s.12, Sch.1, para.3; 1977 s.3(1)(e); 1989 s.7, Sch.1, para.3(7)
para.4(1)	1975(2) s.12, Sch.1, para.4(1); 1979 s.21(4), Sch.3, para.23; 1986 s.19(2)(a); 1989 s.7, Sch.1, para.3(8)
(2)	1975(2) s.12, Sch.1, para.4(2); 1979 s.21(4), Sch.3, para.23; 1986 s.19(2)(a); 1989 s.7, Sch.1, para.3(8)
(3)	1975(2) s.12, Sch.1, para.4(2A); 1986 s.19(2)(b)
(4)	1975(2) s.12, Sch.1, para.4(3); 1979 s.5, Sch.1, para.6; 1986 s.86, Sch.10, para.95(a)
(5)	1975(2) s.12, Sch.1, para.4(4); 1979 s.5, Sch.1, para.22
para.5(1), (2)	1975(2) s.12, Sch.1, para.4A(1); 1979 s.5, Sch.1, para.7; 1986 s.19(3)
(3)	1975(2) s.12, Sch.1, para.4A(1A); 1986 s.19(4)
para.6(1), (2)	1975(2) s.12, Sch.1, para.4A(2); 1979 s.5, Sch.1, para.7; 1986 s.19(5)
(3)	1975(2) s.12, Sch.1, para.4A(2A)(a); 1986 s.19(6)
(4)	1975(2) s.12, Sch.1, para.4A(2A)(b); 1986 s.19(6)
para.7(1)	1975(2) s.12, Sch.1, para.4A(3); 1979 s.5, Sch.1, para.7; 1986 s.86, Sch.10, para.95(b)
(2)	1975(2) s.60A; 1979 s.18
para.8(1), (2)	1975(2) s.12, Sch.1, para.5(1), (2); 1989 Sch.1, para.3(9)
(3)	1975(2) s.12, Sch.1, para.5(3); 1989 s.7, Sch.1, para.3(10)
(4)	1975(2) s.12, Sch.1, para.5(4)
para.9	Drafting
Sch. 6
para.1	1975(1) s.57(3), Sch.8, para.1; 1984 s.11, Sch.4, para.10(a)
paras.2, 3	1975(1) s.57(3), Sch.8, paras.2, 3
para.4	1975(1) s.57(3), Sch.8, para.4A; 1984 s.11, Sch.4, para.10(b)
para.5	1975(1) s.57(3), Sch.8, para.5A; 1984 s.11, Sch.4, para.10(c)
para.6(1), (2)	1975(1) s.57(3), Sch.8, para.4(1); 1982(2) s.48(5), Sch.4, para.17
(3) - (5)	1975(1) s.57(3), Sch.8, para.4(2) - (4); 1989 s.21, Sch.3, para.13(1)
para.7	1975(1) s.57(3), Sch.8, para.5; 1989 s.21, Sch.3, para.13(2)
para.8	1975(1) s.57(3), Sch.8, para.6
Sch. 7
Part I
para.1	1986 s.39, Sch.3, para.4
para.2	1975(1) s.58
para.3(1)	1975(1) s.59(1); 1985 s.9(4)(a); 1986 s.39, Sch.3, para.4
(2)	1975(1) s.59(1A)(a); 1985 s.9(4)(b); 1986 s.18(1)
(3)	1975(1) s.59(1B)(a); 1985 s.9(4)(b); 1986 s.18(1)
(4)	1975(1) s.59(1C)(a); 1985 s.9(4)(b); 1986 s.18(1)
(5), (6)	1975(1) s.59(2), (3)
(7), (8)	1975(1) s.59(4); 1980(2) s.3(3)
(9)	1980(2) s.3(4)
(10)	1975(1) s.59(5)
(11)	Drafting
para.4(1)	1975(1) s.64(1); 1975(3) s.21(1), Sch.4, para.21(a); 1986 s.39, Sch.3, para.4
(2)	1975(1) s.64(2)
(3)	1975(1) s.64(1A); 1984 s.13, Sch.5, para.4
(4)	1975(1) s.64(1B); 1984 s.13, Sch.5, para.4; Social Security (Industrial Injuries) (Dependency) (Permitted Earnings Limits) Order 1991 (S.I.1991/546) art.2
(5), (6)	1975(1) s.64(1C), (1D); 1984 s.13, Sch.5, para.4
para.5(1)	1975(1) s.65(1); 1975(3) s.21(1), Sch.4, para.22(a); 1986 s.39, Sch.3, para.4
(2)	1975(1) s.65(2); 1975(3) s.21(1), Sch.4, para.22(b); 1977 s.22(3)
para.6(1)	1975(1) s.66(1); 1975(3) s.21(1), Sch.4, para.23; 1980(1) s.5, Sch.1, paras.4 and 6; 1986 s.39, Sch.3, para.4
(2)	1975(1) s.66(2)
(3) - (6)	1975(1) s.66(3) - (6); 1985 s.13(5)
(7)	1975(1) s.66(7)
para.7	1975(1) s.66A; 1984 s.14(b); 1989 s.9(3)
para.8	1975(1) s.84A; 1989 s.31, Sch.8, para.7(2)
Part II
para.9(1), (2)	1975(1) s.57(1), (5); 1986 s.39, Sch.3, para.3(3)
(3)	1975(1) s.57(4); 1982(2) s.39(2); 1989 s.26, Sch.7, para.12
Part III
para.10(1)	1986 s.39, Sch.3, para.7
(2), (3)	1975(1) s.62
Part IV
para.11(1)	1975(1) s.59A(1), (10B); 1986 s.39, Sch.3, para.5(1); 1989 s.26, Sch.7, para.13; 1990 s.3(1), (4)
(2), (3)	1975(1) s.59A(1A), (1B); 1990 s.3(2)
(4) - (7)	1975(1) s.59A(2) - (5); 1986 s.39, Sch.3, para.5(1)
(8)	1975(1) s.59A(6); 1986 s.39, Sch.3, para.5(1); 1990 s.3(3)
(9)	1975(1) s.59A(7); 1986 s.39, Sch.3, para.5(1)
(10)	1975(1) s.59A(8); 1986 s.39, Sch.3, para.5(1); 1988(1) s.16, Sch.4, para.12(a)
(11)	1988(1) s.2(3)
(12)	1975(1) s.59A(9); 1986 s.39, Sch.3, para.5(1)
(13)	1975(1) s.59A(10); 1986 s.39, Sch.3, para.5(1)
(14)	1975(1) s.59A(10A); 1988(1) s.16, Sch.4, para.12(b)
para.12(1), (2)	1988(1) s.2(4), (5)
(3), (4)	1988(1) s.2(5A), (5B); 1989 s.17(5)
(5)	1988(1) s.2(6)
(6)	1988(1) s.2(7); 1989 s.17(6)
Part V
para.13(1)	1975(1) s.59B(1); 1988(1) s.2(1); 1989 s.7, Sch.1, para.8(2)
(2), (3)	1975(1) s.59B(2), (3); 1988(1) s.2(1)
(4)	1975(1) s.59B(5); 1988(1) s.2(1); 1989 s.7, Sch.1, para.8(5); Benefits Order art.3(4) Sch.1
(5)	1975(1) s.59B(5A); 1989 s.17(3)
(6)	1975(1) s.59B(6); 1988(1) s.2(1)
(7)	Drafting
(8), (9)	1975(1) s.59B(7), (8); 1989 s.7, Sch.1, para.8(6)
(10)	1975(1) s.59B(9); 1990 s.3(6)
(11)	1975(1) s.59A(10A); 1988(1) s.16, Sch.4, para.12(b)
Part VI
para.14(1)	1988(1) s.2, Sch.1, paras.2, 3
(2)	1975(1) s.168(1), Sch.20 “deceased"
para. 15(1) - (3)	1975(1) s.67(1), (2); 1977 s.22(4); 1988(1) s.2, Sch.1, para.2
(4)	1975(1) s.67(3)
para.16	1975(1) s.68; 1988(1) s.2, Sch.1, para.2
para.17	1975(1) s.69; 1988(1) s.2, Sch.1, para.3
para. 18	1975(1) s.70; 1984 s.13, Sch.5, para.5; 1988(1) s.2, Sch.1, para.2
para.19	1975(1) s.70, Sch.9, para.1; 1988(1) s.2, Sch.1, para.2
para. 20	1975(1) s.75; 1988(1) s.2, Sch.1, paras.2, 6(a)
para.21	1977 s.9; 1988(1) s.2, Sch.1, para.6(b)
Sch. 8
Part I
para.1	1975 (Old Cases) s.1
para.2(1)	1975 (Old Cases) s.2(1); 1990 s.16(8)(a)
(2) - (5)	1975 (Old Cases) s.2(2) - (5)
(6), (7)	1975 (Old Cases) s.2(6); The Social Security Act 1986 (Commencement No.5) Order 1987 (S.I.1987/354) art.3; Benefits Order art.6
(8)	1975 (Old Cases) s.2(7)
para.3	1975 (Old Cases) s.3
para.4(1)	1975 (Old Cases) s.5(1); 1990 s.16(8)(a)
(2) - (4)	1975 (Old Cases) s.5(2) - (4)
para.5(1)	1975 (Old Cases) s.6(1)
(2)	1975 (Old Cases) s.6(2); 1980(1) s.4(3)
(3), (4)	1975 (Old Cases) s.6(3), (4)
(5)	1977 s.10, Sch.1, para.6
para.6(1)	1975 (Old Cases) s.7(1)
(2), (3)	1975 (Old Cases) s.7(2); The Social Security Act 1986 (Commencement No.5) Order 1987 (S.I.1987/354) art.3; Benefits Order art.6
(4)	1975 (Old Cases) s.7(3); 1982(2) s.48(5), Sch.4, para.18(2); 1984 s.13, Sch.5, para.8(a); 1986, s.86(1), Sch.10, para.68(2)(a)
(5)	1975 (Old Cases) s.7(4); 1984 s.13, Sch.5, para.8(b); 1986 s.86, Sch.10, para.68(2)(b)
(6)	1975 (Old Cases) s.7(5)
Part II
para.7(1)	1975(1) s.159(1)
(2)	1975(1) s.159(3)
Part III
para.8(1) “corresponding disablement pension rate"	1975 (Old Cases) s.14(1) “corresponding disablement pension rate"
“the 1967 Act"	Drafting
“injury pension"	1975(1) s.159(2) “injury pension"
“the original Industrial Injuries Act"	Drafting
“prescribed"	1975 (Old Cases) s.14(1) “prescribed"
“workmen’s compensation"	1975 (Old Cases) s.14(1) “workmen’s compensation"
“the Workmen’s Compensation Acts"	1975 (Old Cases) s.14(1) “the Workmen’s Compensation Acts"
(2)	1975 (Old Cases) s.14(1) “pneumoconiosis"
(3), (4)	1975 (Old Cases) s.14(2), (3)
(5)	1975 (Old Cases) s.14(4); 1977 s.11(5)
(6)	1986 s.39, Sch.3, para.16
Sch. 9
paras.1 - 4	1975(3) s.4(1), Sch.1, paras.1 - 4
para.5	1975(3) s.4(1), Sch.1, para.5; 1984 s.11, Sch.4, para.13
Sch. 10	1975(3) s.4(2), Sch.2
Sch. 11
paras.1 - 4	1982(2) s.3(3), Sch.1, paras.1 - 4
para.5	1982(2) s.3(3), Sch.1, para.5; 1984 s.11, Sch.4, para.15(b)
paras.6 - 8	1982(2) s.3(3), Sch.1, paras.6 - 8
Sch. 12
para.1	1982(2) s.10, Sch.2, para.1; 1985 s.18(6)(a)
paras.2 - 4	1982(2) s.10, Sch.2, paras.2 - 4
para.5	1982(2) s.10, Sch.2, para.1A; 1985 s.18(6)(b)
para.6	1982(2) s.10, Sch.2, para.6
Sch. 13
para.1	1986 s.49, Sch.4, para.11; 1988(1) s.16, Sch.4, para.19(1)
para.2	1986 s.49, Sch.4, para.11A; 1988(1) s.16, Sch.4, para.19(2)
para.3	1986 s.49, Sch.4, para.12