http://www.legislation.gov.uk/ukpga/1992/4/schedule/2/paragraph/6
Social Security Contributions and Benefits Act 1992
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.
1992-02-13
text
text/xml
en
Statute Law Database
2024-06-13
Expert Participation
2024-04-08
Social Security Contributions and Benefits Act 1992
s. 171ZE(2A)
Children and Families Act 2014
s. 123(3)(b)
s. 139(6)
Social Security Contributions and Benefits Act 1992
s. 171ZE(2B)
Children and Families Act 2014
s. 123(3)(c)
s. 139(6)
Social Security Contributions and Benefits Act 1992
s. 4C(5)(i)(j)
Pensions Act 2007
Sch. 4
para. 42(3)(c)
Sch. 7
Pt. 7
s. 27(7)
30(2)(b)
Social Security Contributions and Benefits Act 1992
Sch. 4 Pt. 1
para. 2
Welfare Reform Act 2007
Sch. 8
s. 70(1)
Social Security Contributions and Benefits Act 1992
Sch. 4 Pt. 1
para. 2A
Welfare Reform Act 2007
Sch. 8
s. 70(1)
Social Security Contributions and Benefits Act 1992
Sch. 4 Pt. 4
para. 1A
Welfare Reform Act 2007
Sch. 8
s. 70(1)
Social Security Contributions and Benefits Act 1992
Sch. 4 Pt. 4
para. 2
Welfare Reform Act 2007
Sch. 8
s. 70(1)
Social Security Contributions and Benefits Act 1992
Act
The Edinburgh College of Art (Scotland) Order of Council 1995
art. 32(4)
art. 48
art. 1
Social Security Contributions and Benefits Act 1992
Sch. 4 Pt. 1
para. 2A
The Social Security (Incapacity Benefit)(Transitional) Regulations 1995
reg. 18(1)(a)
reg. 18(7)
reg. 1(1)
Social Security Contributions and Benefits Act 1992
Sch. 4 Pt. 4
para. 2
The Social Security (Incapacity Benefit)(Transitional) Regulations 1995
reg. 15(7)
reg. 1(1)
Social Security Contributions and Benefits Act 1992
s. 46(5)
(6)
Pensions Act 2008
Sch. 4
para. 6(3)
s. 149(1)
Social Security Contributions and Benefits Act 1992
s. 47(4A)
Pensions Act 2008
s. 102(6)
s. 149(1)
Social Security Contributions and Benefits Act 1992
Sch. 4C
Pensions Act 2008
s. 102(5)
Sch. 3
s. 149(1)
Social Security Contributions and Benefits Act 1992
s. 45(2A)(a)
Pensions Act 2011
Sch. 3
para. 2(3)(b)
s. 38(4)
Social Security Contributions and Benefits Act 1992
s. 45(2A)(b)
Pensions Act 2011
Sch. 3
para. 2(3)(c)
s. 38(4)
Social Security Contributions and Benefits Act 1992
s. 46(5)(a)
Pensions Act 2011
Sch. 3
para. 3
s. 38(4)
Social Security Contributions and Benefits Act 1992
s. 176(3A)
Pensions Act 2011
Sch. 3
para. 5(2)
s. 38(4)
Social Security Contributions and Benefits Act 1992
Sch. 4B
para. 1(1)(a)
para. 1(1)(b)
(2)
Pensions Act 2011
Sch. 3
para. 6(2)(b)
s. 38(4)
Social Security Contributions and Benefits Act 1992
Sch. 4C
para. 1
Pensions Act 2011
Sch. 3
para. 7(2)
s. 38(4)
Social Security Contributions and Benefits Act 1992
Sch. 4C
para. 2
Pensions Act 2011
Sch. 3
para. 7(2)
s. 38(4)
Social Security Contributions and Benefits Act 1992
Sch. 4C
para. 3
Pensions Act 2011
Sch. 3
para. 7(3)
s. 38(4)
Social Security Contributions and Benefits Act 1992
Sch. 4C
para. 5(b)
Pensions Act 2011
Sch. 3
para. 7(4)
s. 38(4)
Social Security Contributions and Benefits Act 1992
Sch. 4C
para. 6
Pensions Act 2011
Sch. 3
para. 7(5)
s. 38(4)
Social Security Contributions and Benefits Act 1992
Sch. 4C
para. 7(1)
Pensions Act 2011
Sch. 3
para. 7(4)
s. 38(4)
Social Security Contributions and Benefits Act 1992
Sch. 4C
para. 7(1)
Pensions Act 2011
Sch. 3
para. 7(6)
s. 38(4)
Social Security Contributions and Benefits Act 1992
Sch. 4C
para. 7(2)(b)
Pensions Act 2011
Sch. 3
para. 7(7)(a)
s. 38(4)
Social Security Contributions and Benefits Act 1992
Sch. 4C
para. 7(2)(c)
Pensions Act 2011
Sch. 3
para. 7(7)(b)
s. 38(4)
Social Security Contributions and Benefits Act 1992
Sch. 4C
para. 7(3)
Pensions Act 2011
Sch. 3
para. 7(8)
s. 38(4)
Social Security Contributions and Benefits Act 1992
s. 30B(4)(aa)
Welfare Reform Act 2012
Sch. 9
para. 4
s. 150(3)
Social Security Contributions and Benefits Act 1992
s. 35(1)(e) and word
Welfare Reform Act 2012
s. 63(2)(a)
s. 150(3)
Social Security Contributions and Benefits Act 1992
s. 35(3)(za)
Welfare Reform Act 2012
s. 63(2)(b)
s. 150(3)
Social Security Contributions and Benefits Act 1992
s. 124(1)(ea)
Welfare Reform Act 2012
s. 59(2)(a)
s. 150(3)
Social Security Contributions and Benefits Act 1992
s. 124(1C)
Welfare Reform Act 2012
s. 59(2)(b)
s. 150(3)
Social Security Contributions and Benefits Act 1992
s. 124A
Welfare Reform Act 2012
s. 59(3)
s. 150(3)
Social Security Contributions and Benefits Act 1992
s. 164(2)(aa)
Welfare Reform Act 2012
s. 63(3)(a)
s. 150(3)
Social Security Contributions and Benefits Act 1992
s. 164(9)(da)
Welfare Reform Act 2012
s. 63(3)(b)
s. 150(3)
Social Security Contributions and Benefits Act 1992
s. 171ZA(2)(ba)
Welfare Reform Act 2012
s. 63(4)(a)
s. 150(3)
Social Security Contributions and Benefits Act 1992
s. 171ZA(3A)
Welfare Reform Act 2012
s. 63(4)(b)
s. 150(3)
Social Security Contributions and Benefits Act 1992
s. 171ZB(2)(ba)
Welfare Reform Act 2012
s. 63(5)(a)
s. 150(3)
Social Security Contributions and Benefits Act 1992
s. 171ZB(3A)
Welfare Reform Act 2012
s. 63(5)(b)
s. 150(3)
Social Security Contributions and Benefits Act 1992
s. 171ZEA(2)(ba)
Welfare Reform Act 2012
s. 63(6)(a)
s. 150(3)
Social Security Contributions and Benefits Act 1992
s. 171ZEA(3)(za)
Welfare Reform Act 2012
s. 63(6)(b)
s. 150(3)
Social Security Contributions and Benefits Act 1992
s. 171ZEB(2)(ba)
Welfare Reform Act 2012
s. 63(7)(a)
s. 150(3)
Social Security Contributions and Benefits Act 1992
s. 171ZEB(3)(za)
Welfare Reform Act 2012
s. 63(7)(b)
s. 150(3)
Social Security Contributions and Benefits Act 1992
s. 171ZL(2)(ba)
Welfare Reform Act 2012
s. 63(8)(a)
s. 150(3)
Social Security Contributions and Benefits Act 1992
s. 171ZL(8)(za)
Welfare Reform Act 2012
s. 63(8)(c)
s. 150(3)
Social Security Contributions and Benefits Act 1992
s. 173A
Welfare Reform Act 2012
s. 63(9)
s. 150(3)
Social Security Contributions and Benefits Act 1992
Sch. 11
para. 2(i)
Welfare Reform Act 2012
s. 63(10)(a)
s. 150(3)
Social Security Contributions and Benefits Act 1992
Sch. 11
para. 9
Welfare Reform Act 2012
s. 63(10)(b)
s. 150(3)
Social Security Contributions and Benefits Act 1992
Sch. 4 Pt. 1
para. 6
Social Security Administration Act 1992
s. 154(2)(a)
s. 192(4)
Social Security Contributions and Benefits Act 1992
Sch. 4 Pt. 3
para. 1
Social Security Administration Act 1992
s. 150(3)(a)
151
s. 192(4)
Social Security Contributions and Benefits Act 1992
Sch. 4 Pt. 3
para. 2
Social Security Administration Act 1992
s. 150(3)(a)
151
s. 192(4)
Social Security Contributions and Benefits Act 1992
Sch. 4 Pt. 3
para. 4
Social Security Administration Act 1992
s. 150(3)(a)
151
s. 192(4)
Social Security Contributions and Benefits Act 1992
Sch. 4 Pt. 3
para. 5
Social Security Administration Act 1992
s. 150(3)(a)
151
s. 192(4)
Social Security Contributions and Benefits Act 1992
Sch. 4 Pt. 3
para. 6
Social Security Administration Act 1992
s. 150(3)(a)
151
s. 192(4)
Social Security Contributions and Benefits Act 1992
Sch. 4 Pt. 5
para. 7
Social Security Administration Act 1992
s. 154(2)(d)
(e)
s. 192(4)
Social Security Contributions and Benefits Act 1992
Sch. 4 Pt. 5
para. 12
Social Security Administration Act 1992
s. 154(2)(d)
(e)
s. 192(4)
Social Security Contributions and Benefits Act 1992
Pt. 12ZE
Neonatal Care (Leave and Pay) Act 2023
Sch.
para. 5
s. 3(3)
Social Security Contributions and Benefits Act 1992
s. 4(1)(a)(viii) and word
Neonatal Care (Leave and Pay) Act 2023
Sch.
para. 11(b)
s. 3(3)
Social Security Contributions and Benefits Act 1992
Pt. 8ZA
Welfare Reform Act 2009
s. 16(1)
s. 61(3)
Social Security Contributions and Benefits Act 1992
s. 124(1)(ga)
Welfare Reform Act 2009
s. 5(1)(a)
s. 61(3)
Social Security Contributions and Benefits Act 1992
s. 124(6A)
(6B)
Welfare Reform Act 2009
s. 5(1)(b)
s. 61(3)
Social Security Contributions and Benefits Act 1992
s. 138(2A)
Welfare Reform Act 2009
s. 17
s. 61(3)
Social Security Contributions and Benefits Act 1992
s. 138(2B)
Welfare Reform Act 2009
s. 19(2)
s. 61(3)
Social Security Contributions and Benefits Act 1992
s. 140(4)(ca)
Welfare Reform Act 2009
s. 19(6)
s. 61(3)
Social Security Contributions and Benefits Act 1992
s. 140(4A)
Welfare Reform Act 2009
s. 19(7)
s. 61(3)
Social Security Contributions and Benefits Act 1992
s. 130C(2)(za)
Private Housing (Tenancies)
(Scotland) Act 2016
Sch. 4
para. 5
s. 79(2)
Social Security Contributions and Benefits Act 1992
s. 11A(1)(eb)
Finance Act 2021
Sch. 27
para. 12
s. 118(2)
reg. 2
Social Security Contributions and Benefits Act 1992
Act
The Employment and Support Allowance (Transitional Provisions, Housing Benefit and Council Tax Benefit) (Existing Awards) Regulations 2010
reg. 16
Sch. 2
reg. 1(2)
SCHEDULES
SCHEDULE 2 Levy of Class 4 contributions with income tax
Other provisions
6
1
F3Section 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 F1as it applies in relation to income tax; and F4section 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.
F22
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .