Regulations under subsection (2) above shall be made by the Treasury with the concurrence of the Secretary of State.

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.

Regulations may provide for a person who would be entitled to any such benefit but for the operation of any provision of this ActF34, 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.

The provisions in question are sections 56, F69... F70..., 86 and paragraphs 5 and 6 of Schedule 7 to this Act.

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.

Subsection (1) above does not apply to persons serving as members of Her Majesty’s forces in their capacity as such.

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.

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.

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 F19by 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.

F20The 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 F12and Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999, and any F35provisions 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 F21the 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.

F26The Treasury may with the concurrence of the Secretary of State make regulations modifying Parts I to V and this Part of this Act F14and Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999, and any F37provisions 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 F27the Treasury think proper, in their application to persons F74(“continental shelf workers”) in any prescribed employment (whether under a contract of service or not) in connection with continental shelf operations.

“Continental shelf operations” means any activities which, if paragraphs (a) and (d) of F10subsection (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.

In particular (but without prejudice to the generality of subsection (1) above), F75regulations under subsection (1) may provide for any prescribed provision of Parts I to V and this Part of this Act to apply to any F76continental 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.

In Parts I to V above and this Part of this Act, unless the context otherwise requires—

• F45“additional Class 4 percentage” is to be construed in accordance with section 15(3ZA)(b) above;

• F45“additional primary percentage” is to be construed in accordance with section 8(2)(b) above;

• F86“adult disability payment” means disability assistance given in accordance with the Disability Assistance for Working Age People (Scotland) Regulations 2022;

• F80“age-related secondary percentage” is to be construed in accordance with section 9A(2) above;

• F52“Bank of England base rate” means—

  1. (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

  2. (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—

  1. a

     benefit under Parts II to V of this Act other than Old Cases payments;

  2. b

     as respects any period before 1st July 1992 but not before 6th April 1975, benefit under Part II of the 1975 Act; or

  3. c

     as respects any period before 6th April 1975, benefit under—

     1. i

        the M1National Insurance Act 1946 M2 or 1965; or

     2. ii

        the M3National Insurance (Industrial Injuries) Act 1946 M4 or 1965;

  F82(For the meaning of “benefit” in Part 1, see also section 19B)

• F49“the benefits code” has the meaning given by section 63(1) of ITEPA 2003;

• F63“child” has the same meaning as in Part 9 of this Act;

• F87“child disability payment” means disability assistance given in accordance with the Disability Assistance for Children and Young People (Scotland) Regulations 2021 (S.S.I. 2021/174);

• “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;

• F9“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 F40and primary and secondary thresholds under section 5(1) above, means for the time being in force;

• F1“day of interruption of employment” has the meaning given by section 25A(1)(c) above;

• F53“deferred” and “period of deferment”—

  1. (a)

     in relation to a Category A or Category B retirement pension, have the meanings given by section 55(3), and

  2. (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;

• F49“the employment income Parts of ITEPA 2003” means Parts 2 to F717A of that Act;

• “entitled”, in relation to any benefit, is to be construed in accordance with—

  1. a

     the provisions specifically relating to that benefit;

  2. b

     in the case of a benefit specified in section 20(1) above, section 21 above; and

  3. c

     sections 1 to 3 F38of the Administration Act and section 27 of the Social Security Act 1998;

• F78. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• F44“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;

• F65“the flat rate introduction year” means such tax year as may be designated as such by order;

• F49“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;

• F33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• “the Inland Revenue” means the Commissioners of Inland Revenue;

• F49“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;

• F32“lower earnings limit”, “upper earnings limit” F41"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 F42the 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;

• F79“lower-paid employment as a minister of religion” has the meaning given by section 290D of ITEPA 2003;

• F33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• F46“main Class 4 percentage” is to be construed in accordance with section 15(3ZA) above;

• F46“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;

• F31“PAYE settlement agreement” has the same meaning as in F50Chapter 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-

  1. a

     out of money provided wholly or partly by the employer or under arrangements made by the employer; or

  2. 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

  3. c

     under a personal pension scheme as defined in section 84(1) of the 1986 Act; or

  4. d

     F60under a pension scheme registered under section 153 of the Finance Act 2004; or

  and such other payments as are prescribed;

• F2“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;

• F59“PPF periodic payments” means—

  1. 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

  2. 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;

• F48. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• “qualifying earnings factor” means an earnings factor equal to the lower earnings limit for the tax year in question multiplied by 52;

• F64“qualifying young person” has the same meaning as in Part 9 of this Act;

• F72“Regulation (EC) No 1408/71” means Council Regulation (EC) No 1408/71 of 14 June 1971 F83, as amended from time to time, 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 F84, as amended from time to time, on the coordination of social security systems;

• “relative” includes a person who is a relative by marriage F58or 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—

  1. a

     F43. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  2. b

     in relation to industrial injuries benefit, the loss of faculty resulting from the relevant injury;

• F47“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;

• F81“unit of additional pension” means a unit of additional pension for which a person has paid a Class 3A contribution under section 14A;

• F66“the upper accrual point” is £770;

• “week” F51... means a period of 7 days beginning with Sunday;

• F3“working life” has the meaning given by paragraph 5(8) of Schedule 3 to this Act.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Regulations F29made 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.

Provision may be made F30by 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.

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.

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.

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.

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).

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.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .