for paying such benefits under this Act F1or any other Act or Northern Ireland legislation as are payable out of the National Insurance Fund and not out of other public money; and

for the making of payments under section 142 of the Administration Act towards the cost of the health service,

Class 1A, payable under section 10 below F5... by persons liable to pay secondary Class 1 contributions and certain other persons;

Class 1B, payable under section 10A below by persons who are accountable to the Inland Revenue in respect of income tax on F7general earnings in accordance with a PAYE settlement agreement;

Class 2, flat-rate, payable F8... under section 11 below by self-employed earners;

Class 3, payable under section 13 F9or 13A below by earners and others voluntarily with a view to providing entitlement to benefit, or making up entitlement;

Class 3A, payable by eligible people voluntarily under section 14A with a view to obtaining units of additional pension; and

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.

be subject to regulations under sections 19(4) and 116 to 119 below; and

to the extent provided for by section 129 of the Administration Act be subject to alteration by orders made under that section,

shall have effect with respect to the computation, collection and recovery of contributions of Classes 1, 1A, F121B, 2 F13, 3 and 3A, and otherwise with respect to contributions of those classes; and

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, F14...

be liable to pay Class 1, Class 1A F18, Class 1B or Class 2 contributions unless he fulfils prescribed conditions as to residence or presence in Northern Ireland;

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

be entitled to pay Class 1, Class 1A F18, 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.

“employed earner” means a person who is gainfully employed in Northern Ireland either under a contract of service, or in an office (including elective office) with F20... F21earnings; and

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

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

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.

that P is not treated by other provision in regulations under subsection (2)(b) as falling within that category of earner in relation to the employment, or

that a person is not treated as the secondary contributor in respect of earnings paid to or for the benefit of P in respect of the employment.

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

“earner” shall be construed accordingly.

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

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

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

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.

the amount of any gain calculated under section 479 F35of 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;

any sum paid (or treated as paid) to or for the benefit of the earner which is chargeable to tax by virtue of F36section 225 or 226 of ITEPA 2003 (taxation of consideration for certain restrictive undertakings).

for treating any amount on which an employed earner is chargeable to income tax under F38the employment income Parts of ITEPA 2003 as remuneration derived from the earner’s employment; and

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.

an individual (“the worker”) personally performs, or is under an obligation personally to perform, services F41for another person (“the client”),

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

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,

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 F43or the MSC (as the case requires);

for the F44intermediary or 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;

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

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

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;

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 F45or the MSC or otherwise) to perform the services in question;

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;

(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;

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.

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;

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);

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

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

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,

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

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.

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

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

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

section 4AA (power to make provision in relation to limited liability partnerships).

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

the amount of such earnings so paid at that time,

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

the amount of such earnings so paid at that time,

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

the amount of any such contribution.

any purpose relating to any contributions;

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

any purpose relating to any statutory payment;

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

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

such other purposes as may be prescribed by regulations made by the Treasury with the concurrence of the relevant Northern Ireland department (if any).

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

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

liability to pay contributions F56...

the amount of any contribution F57...

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

the amount of any such benefit or allowance;

entitlement to a statutory payment;

the amount of any such payment;

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

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

liability to make payments under section 38A(3) of the Pensions Act or to pay minimum contributions under section 39 of that Act;

the amount of any such payment or contribution.

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

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

“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;

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

a secondary threshold for secondary Class 1 contributions.

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

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).

the primary contribution shall be the liability of the earner; and

the secondary contribution shall be the liability of the secondary contributor;

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

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

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

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

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

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

any other purposes relating to contributory benefits; F68...

any purposes relating to jobseeker’s allowanceF69; and

any purposes relating to employment and support allowance.

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

otherwise to a person’s liability to pay such contributions,

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

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

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

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

the main primary percentage is F7612 per cent; and

the additional primary percentage is F772 per cent;

regulations under section 6(6) above;

regulations under sections 116 to 119 below; F78...

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

if section 9A below applies to the earnings, the age-related secondary percentage;

if section 9B below (zero-rate secondary Class 1 contributions for certain apprentices) applies to the earnings, 0%;

otherwise, the secondary percentage.

regulations under section 6(6) above;

regulations under sections 116 to 119 below; F85...

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

so as to add an age group in column 1 and to specify the percentage in column 2 for that age group;

so as to reduce (or further reduce) the percentage specified in column 2 for an age group already specified in column 1 (whether for the whole of the age group or only part of it).

a secondary Class 1 contribution is payable as mentioned in section 6(1)(b) above,

the earner falls within an age group in relation to which provision has been made under subsection (7), and

the earnings paid in the tax week, in respect of the employment in question, exceed the current upper secondary threshold (or the prescribed equivalent) in relation to the age group,

is aged under 25, and

is employed, in the employment, as an apprentice.

a secondary Class 1 contribution is payable as mentioned in section 6(1)(b) above,

the earnings paid in the tax week, in respect of the employment in question, exceed the current upper secondary threshold (or the prescribed equivalent) in relation to relevant apprentices, and

the earner is a relevant apprentice in relation to the employment.

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”),

the whole or a part of the F94general 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,

that amount counts as employment income of the earner under section 403 of ITEPA 2003 (charge on termination payments or benefits), and

the earner is chargeable to income tax on that amount for the tax year by virtue of that section.

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

if paragraph (a) above does not apply, the person who, if the F99general 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.

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

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),

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), F109...

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

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

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

make such amendments of F112subsections (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 F113on employment income .

for Class 1A contributions not to be payable, in prescribed circumstances, by prescribed persons or in respect of prescribed persons F114, general earnings or termination awards;

for reducing Class 1A contributions in prescribed circumstances.

a Class 1A contribution is payable for any tax year in respect of the whole or any part of F119general earnings received by an earner;

F120the general earnings, in so far as they are ones in respect of which such a contribution is payable, F121consist in a benefit provided for the earner or a member of his family or household;

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

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

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

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 benefit provided to the earner, and

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

a non-cash voucher is received by any person from F126employment which is F127lower-paid employment as a minister of religion, and

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 F128if that employment were not F129lower-paid employment as a minister of religion,

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

the general earnings, in so far as they are ones in respect of which such a contribution is payable, consist in a sporting testimonial payment; and

the controller of the sporting testimonial is not the person (“the relevant employer”) by whom, but for this section, the Class 1A contribution would be payable in accordance with section 10(2).

the controller of the sporting testimonial pays an amount (“the amount to cover tax”) for the purpose of discharging any liability of the earner to income tax for any tax year (“the relevant year”), and

the income tax in question is tax chargeable in respect of the sporting testimonial payment or of the amount to cover tax.

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

which may be passed or made after that time.

has retrospective effect, and

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.

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

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

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

may provide for those matters to be redetermined accordingly.

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

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

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

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

the amount of any of F136the general earnings included in the PAYE settlement agreement which are chargeable emoluments; and

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.

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

Class 1 contributions were due in respect of any F139general earnings before it was entered into,

before that in which the earner attains the age of 16, or

after that in which the earner attains pensionable age.

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

modify the meaning of “relevant profits”;

Part 2 (returns), Part 4 (assessment and claims), Part 5 (appeals), Part 5A (payment of tax), Part 6 (collection and recovery) and Part 10 (penalties) of the Taxes Management Act 1970;

Schedule 24 to the Finance Act 2007 (penalties for errors);

sections 101 and 102 of the Finance Act 2009 (interest);

Schedules 55 and 56 to that Act (penalties for failure to make returns etc or for failure to make payments on time);

Part 4 (follower notices and accelerated payments) and Part 5 (promoters of tax avoidance schemes) of the Finance Act 2014;

the provisions of Schedule 18 to the Finance Act 2016 (serial tax avoidance);

any other provisions of the Income Tax Acts as to assessment, collection, repayment or recovery.

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

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,

F154... than the payment year; F155...

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

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

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,

beginning with 6th April 2008, and

ending with 5th April 2015.

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

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.

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

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.

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

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

5th April 2017, or

if later the end of the 30-day period beginning with the day on which the person is sent information about Class 3A contributions by Her Majesty’s Revenue and Customs in response to a request made before 6th April 2017.

is entitled to a Category A, Category B or Category D retirement pension or graduated retirement benefit, or

has deferred entitlement to a Category A or Category B retirement pension or graduated retirement benefit.

may pay Class 3A contributions on more than one occasion, but

may not obtain more than the maximum number of units of additional pension.

are immediately derived from the carrying on or exercise of one or more trades, professions or vocations, F168...

F169are 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 F170and

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

in the same manner as any income tax which is, or would be, chargeable in respect of those profits F171... (whether or not income tax in fact falls to be paid), and

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

the main Class 4 percentage of so much of the profits F173... referred to in subsection (1) above (computed in accordance with Schedule 2 to the Great Britain Contributions and Benefits Act, the text of which is set out as Schedule 2 to this Act) as exceeds F174£11,908 but does not exceed F175£50,270; and

the additional Class 4 percentage of so much of those profits F173... as exceeds F175£50,270;

the main Class 4 percentage is F1769 per cent; and

the additional Class 4 percentage is F1772 per cent;

for excepting persons from liability to pay Class 4 contributions F183, or any prescribed part of such contributions, in accordance with section 15(1) to (3) above and section 16(1) to (3) of the Great Britain Contributions and Benefits Act; or

for deferring any person’s liability,

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

to a person having attained pensionable age;

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

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

payment has been made in error; or

repayment ought for any other reason to be made.

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

in any tax year he has earnings from any such employment (one or more) which fall within paragraph (b)(i) of F190subsection (8) 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

the total of those earnings exceeds F191£11,908,

the main Class 4 percentage of so much of the total of the earnings referred to in subsection (1)(b) above as exceeds F194£11,908 but does not exceed F195£50,270; and

the additional Class 4 percentage of so much of that total as exceeds F195£50,270;

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

make any such provision as may be made by regulations under that Schedule, except paragraph 6 F197or 7BZA.

modify the way in which liabilities for Class 4 contributions of a partner in a firm are determined, or

otherwise modify the law relating to Class 4 contributions,

any prescribed category of earners; or

earners in any prescribed category of employments,

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

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.

for enabling her to elect that F201so 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

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

for enabling her to revoke any such election.

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

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

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;

provide for treating an election made in accordance with regulations under section 125(2) of the 1975 Act as made for the purpose of regulations under subsection (4) above.

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;

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”);

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

the person making the payments has not been notified of the error by the F205Inland Revenue before the end of the tax year following year 1 (“year 2”).

contributions and contributory benefits; and

statutory sick pay and statutory maternity pay,

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

maternity allowance F210... ;

widowed parent's allowance;

shared additional pensions;

for existing beneficiaries only, child’s special allowance.

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

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

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

subsection (5)(c) above;

sections 22(1)(a) F242, (2A) and (3)(a), 23(3)(a), 24(2)(a), F24344(6)(za) and (a) F244... below; and

paragraphs 2(4)(a) and (5)(a), 4(2)(a), 5(2)(b) and (4)(a) F245, 5A(3)(a) and 7(4)(a) of Schedule 3 to this Act,

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

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

in the case of 1987-88 or any subsequent tax year, from F246so 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

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

establishing, by reference to the satisfaction of contribution conditions, entitlement to F247a contribution-based jobseeker’s allowance F248, to a contributory employment and support allowance or to any benefit specified in section 20(1) above, other than maternity allowance; F249...

calculating the additional pension in the rate of a long-term benefit F250; and

establishing entitlement to a state pension under Part 1 of the Pensions Act (Northern Ireland) 2015 and, where relevant, calculating the rate of a state pension under that Part; F251and

establishing entitlement to bereavement support payment under section 29 of the Pensions Act (Northern Ireland) 2015.

in relation to a tax year before F2562009–10, the upper earnings limit;

in relation to F2562009–10 or any subsequent tax year, the upper accrual point.

from earnings F257not exceeding the upper earnings limit upon which primary Class 1 contributions have been paid or treated as paid;

from earnings which have been credited;

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

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

for 1987-88 or any subsequent tax year, from earnings F258in respect of which primary Class 1 contributions are paid at the reduced rate, or

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

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

for any earlier tax year, contributions of any class,

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

for any earlier tax year, contributions of any class,

a spouse or civil partner of a member of Her Majesty's forces,

accompanying the member on an assignment outside the United Kingdom, and

not of a description specified in the regulations.

shall be expressed, subject to subsection (2) below, as whole numbers of pounds; and

shall be made ascertainable from tables or rules to be drawn up by the Department and embodied in regulations.

in respect of the tax year 1987-88 and any subsequent tax year, the amount of earnings F266not exceeding the upper earnings limit upon which primary Class 1 contributions have been paid or treated as paid gives rise, subject to F267subsections (3A) and (4) below, to an earnings factor for that year equal or approximating to the amount of those earnings; and

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.

a Category A retirement pension in a case where the contributor concerned attains pensionable age on or after 6th April 2010,

a Category B retirement pension payable by virtue of section 48A F270or 48AA below in a case where the contributor concerned attains pensionable age on or after that date,

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,

a widowed parent's allowance payable in a case where the contributor concerned dies on or after that date,

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

is awarded child benefit for any part of that week in respect of a child under the age of 12,

is a foster parent for any part of that week, or

is engaged in caring, within the meaning given by regulations, in that week.

applying to be so credited in accordance with the prescribed requirements, and

complying with the prescribed requirements as to the provision of information to the Department F272or to the Commissioners for Her Majesty’s Revenue and Customs.

in the case of a benefit mentioned in subsection (1)(a) to (c) above, 22;

in the case of a benefit mentioned in subsection (1)(d) F273... above, half the requisite number of years of the person's working life.

compute, in such manner as it thinks fit, an amount which shall be regarded as the amount of F275so 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

take the amount of those earnings to be such sum as it may specify in the particular case.

section 30A(4) above (length of entitlement to short-term incapacity benefit);

section 30B(2) above (period after which short-term incapacity benefit is payable at higher rate);

section 30B(4) above (period after which incapacity benefit is payable at long-term rate in case of terminal illness); and

section 30B(5) above (construction of references to short-term incapacity benefit at the higher rate),

the first 3 days of the period of incapacity for work; and

in the case of a woman, any days for which she was entitled to maternity allowance.

a person is entitled to incapacity benefit in respect of any period of a week or part of a week;

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,

if the period in question is a week, £85 or such greater amount as may be prescribed; or

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.

for sums of any specified description to be disregarded for the purposes of this section;

for sums of any specified description to be treated for those purposes as payable to persons as pension payments F304or PPF periodic payments (including, in particular sums in relation to which there is a deferred right of receipt);

for the aggregation of sums of any specified description which are payable as pension payments F305or PPF periodic payments (or treated as being so payable) in respect of the same or different periods;

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.

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;

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

a payment of any other specified description;

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

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

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;

she is not entitled to statutory maternity pay for the same week in respect of the same pregnancy.

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) F319or (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.

after a prescribed period beginning with the day on which the woman is confined; and

when at least a prescribed part of the maternity allowance period remains unexpired.

the end of the woman's entitlement to maternity leave;

the doing of work by the woman;

the taking of prescribed steps by the woman or another person as regards leave under Article 107E of the Employment Rights Order in respect of the child;

the taking of prescribed steps by a person other than the woman as regards statutory shared parental pay in respect of the child.

labour resulting in the issue of a living child, or

labour after F32324 weeks of pregnancy resulting in the issue of a child whether alive or dead,

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

S F335has paid a class 2 contribution in respect of the 26 weeks referred to in paragraph (1)(b); and

W is not entitled to a maternity allowance under section 35, or statutory maternity pay, for the same week in respect of the same pregnancy.

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; and

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.

W ceases to work with S, or

she refrains from working with S wholly or partly because of her pregnancy or confinement,

the woman is entitled to child benefit in respect of a child F341or qualifying young person falling within subsection (2) below;

the woman is pregnant by her late husband; or

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.

a son or daughter of the woman and her late husband;

a child F345or qualifying young person in respect of whom her late husband was immediately before his death entitled to child benefit; or

if the woman and her late husband were residing together immediately before his death, a child F345or qualifying young person in respect of whom she was then entitled to child benefit.

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)(l) of the Administration Act; F347or

for any period during which she, and a person who is neither her spouse nor her civil partner, are living together as if spouses of each other.

she was, at the husband’s death, over the age of 45 but under the age of 65; or

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.

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)(l) of the Administration Act;

for any period for which she is entitled to a widowed mother’s allowance; F352or

for any period during which she, and a person who is neither her spouse nor her civil partner, are living together as if spouses of each other.

was over the age of 40 but under the age of 55 at the time of her husband’s death; or

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,

a widowed mother’s allowance,

a widow’s pension,

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

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.

was over the age of 40 but under the age of 55 at the time of her husband’s death; or

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,

a person's F362spouse, civil partner or cohabiting partner has died before the day on which section 29 of the Pensions Act (Northern Ireland) 2015 comes into operation (but see subsection (1A)),

the person has not married or formed a civil partnership F363or a cohabiting partnership after the death but before that day, and

the person is under pensionable age on that day.

the surviving F362spouse, civil partner or cohabiting partner is entitled to child benefit in respect of a child F364or qualifying young person falling within subsection (3) below; F365...

a son or daughter of the surviving F362spouse, civil partner or cohabiting partner and the deceased F362spouse, civil partner or cohabiting partner; or