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  1. Introductory Text

  2. Part I Contributions

    1. Preliminary

      1. 1. Outline of contributory system.

      2. 2. Categories of earners.

      3. 3.“Earnings” and “earner”.

      4. 4. Payments treated as remuneration and earnings.

      5. 4A. Earnings of workers supplied by service companies etc.

    2. Class 1 contributions

      1. 5. Earnings limits for Class 1 contributions.

      2. 6. Liability for Class 1 contributions.

      3. 6A. Notional payment of primary Class 1 contribution where earnings not less than lower earnings limit.

      4. 7.“Secondary contributor”.

      5. 8. Calculation of primary Class 1 contributions.

      6. 9. Calculation of secondary Class 1 contributions.

    3. Class 1A contributions

      1. 10. Class 1A contributions.

      2. 10ZA. Liability of third party provider of benefits in kind.

      3. 10ZB. Non-cash vouchers provided by third parties.

    4. Class 1B contributions

      1. 10A. Class 1B contributions.

    5. Class 2 contributions

      1. 11. Liability for Class 2 contributions.

      2. 12. Late paid Class 2 contributions.

    6. Class 3 contributions

      1. 13. Class 3 contributions.

      2. 14. Restriction on right to pay Class 3 contributions.

    7. Class 4 contributions

      1. 15. Class 4 contributions recoverable under the Income Tax Acts.

      2. 16. Destination of Class 4 contributions.

      3. 17. Exceptions, deferment and incidental matters relating to Class 4 contributions.

      4. 18. Class 4 contributions recoverable under regulations.

    8. General

      1. 19. General power to regulate liability for contributions.

      2. 19A. Class 1, 1A or 1B contributions paid in error.

  3. Part II Contributory Benefits

    1. Preliminary

      1. 20. Descriptions of contributory benefits.

      2. 21. Contribution conditions.

      3. 22. Earnings factors.

      4. 23. Provisions supplemental to ss. 21 and 22.

      5. 24. Records of earnings and calculation of earnings factors in absence of records.

    2. Unemployment benefit

      1. 25. Unemployment benefit.

      2. 25A. Determination of days for which unemployment benefit is payable.

      3. 25B. Power to amend provisions as to days of entitlement.

      4. 26. Duration of unemployment benefit.

      5. 27. Interruption of employment in connection with trade dispute.

      6. 28. Unemployment benefit - other disqualifications, etc.

      7. 29. Exemptions from disqualification for unemployment benefit.

      8. 30. Abatement of unemployment benefit on account of payments of occupational or personal pension.

    3. Incapacity benefit

      1. 30A. Incapacity benefit: entitlement.

      2. 30B. Incapacity benefit: rate.

      3. 30C. Incapacity benefit: days and periods of incapacity for work.

      4. 30D. Incapacity benefit: construction of references to days of entitlement.

      5. 30DD. Incapacity benefit: reduction for pension payments.

      6. 30E. Incapacity benefit: reduction for councillor’s allowance.

    4. Sickness benefit

      1. 31. Sickness benefit.

      2. 32. Sickness benefit - disqualifications, etc.

    5. Invalidity benefits

      1. 33. Invalidity pension.

      2. 34. Invalidity allowance.

    6. Maternity

      1. 35. State maternity allowance.

      2. 35A. Appropriate weekly rate of maternity allowance.

    7. Benefits for widows and widowers

      1. 36. Widow’s payment.

      2. 36A. Cases in which sections 37 to 41 apply.

      3. 37. Widowed mother’s allowance.

      4. 38. Widow’s pension.

      5. 39. Rate of widowed mother’s allowance and widow’s pension.

      6. 39A. Widowed parent’s allowance.

      7. 39B. Bereavement allowance where no dependent children.

      8. 39C. Rate of widowed parent’s allowance and bereavement allowance.

      9. 40. Long-term incapacity benefit for widows.

      10. 41. Long-term incapacity benefit for widowers.

      11. 42. Entitlement under s. 40 or 41 after period of employment or training for work.

    8. Retirement pensions (Categories A and B)

      1. 43. Persons entitled to more than one retirement pension.

      2. 44. Category A retirement pension.

      3. 44A. Deemed earnings factors

      4. 45. The additional pension in a Category A retirement pension.

      5. 45A. Effect of family credit and disability working allowance on earnings factor.

      6. 45B. Reduction of additional pension in Category A retirement pension: pension sharing.

      7. 46. Modifications of s. 45 for calculating the additional pension in certain benefits.

      8. 47. Increase of Category A retirement pension for invalidity.

      9. 48. Use of former spouse’s contributions.

      10. 48A. Category B retirement pension for married person.

      11. 48B. Category B retirement pension for widows and widowers.

      12. 48BB. Category B retirement pension: entitlement by reference to benefits under section 39A or 39B.

      13. 48C.Category B retirement pension: general.

      14. 49. Category B retirement pension for women.

      15. 50. Rate of Category B retirement pension for women.

      16. 51. Category B retirement pension for widowers.

      17. 51A. Special provision for married people.

      18. 52. Special provision for surviving spouses.

      19. 53. Special provision for married women.

      20. 54. Category A and Category B retirement pensions: supplemental provisions.

      21. 55. Increase of retirement pension where entitlement is deferred.

    9. Shared additional pension

      1. 55A. Shared additional pension.

      2. 55B. Reduction of shared additional pension: pension sharing.

      3. 55C. Increase of shared additional pension where entitlement is deferred.

    10. Child’s special allowance

      1. 56. Child’s special allowance - existing beneficiaries.

    11. Provisions relating to unemployment benefit, sickness benefit and invalidity benefit

      1. 57. Determination of days for which benefit is payable.

      2. 58. Incapacity for work: work as councillor to be disregarded.

    12. Invalidity benefit - disqualifications, etc.

      1. 59. Invalidity benefit - disqualifications, etc.

    13. Partial satisfaction of contribution conditions

      1. 60. Partial satisfaction of contribution conditions.

      2. 61. Exclusion of increase of benefit for failure to satisfy contribution condition.

      3. 61A. Contributions paid in error.

    14. Graduated retirement benefit

      1. 62. Graduated retirement benefit.

  4. Part III Non-Contributory Benefits

    1. 63. Descriptions of non-contributory benefits.

    2. Attendance allowance

      1. 64. Entitlement.

      2. 65. Period and rate of allowance.

      3. 66. Attendance allowance for the terminally ill.

      4. 67. Exclusions by regulation.

    3. Severe disablement allowance

      1. 68. Entitlement and rate.

      2. 69. Severe disablement allowance: age related addition.

    4. Invalid care allowance

      1. 70. Invalid care allowance.

    5. Disability living allowance

      1. 71. Disability living allowance.

      2. 72. The care component.

      3. 73. The mobility component.

      4. 74. Mobility component for certain persons eligible for invalid carriages.

      5. 75. Persons 65 or over.

      6. 76. Disability living allowance - supplementary.

    6. Guardian’s allowance

      1. 77. Guardian’s allowance.

    7. Benefits for the aged

      1. 78. Category C and Category D retirement pensions and other benefits for the aged.

      2. 79. Age addition.

  5. Part IV Increases for dependants

    1. Child dependants

      1. 80. Beneficiary’s dependent children.

      2. 81. Restrictions on increase - child not living with beneficiary, etc.

    2. Adult dependants

      1. 82. Short-term benefit: increase for adult dependants.

      2. 83. Pension increase (wife).

      3. 84. Pension increase (husband).

      4. 85. Pension increase (person with care of children).

      5. 86. Increase of woman’s invalidity pension (husband).

      6. 86A. Incapacity benefit: increase for adult dependants.

      7. 87. Rate of increase where associated retirement pension is attributable to reduced contributions.

      8. 88. Increases to be in respect of only one adult dependant.

    3. Miscellaneous

      1. 89. Earnings to include occupational and personal pensions for purposes of provisions relating to increases of benefits in respect of child or adult dependants.

      2. 90. Beneficiaries under sections 68 and 70.

      3. 91. Effect of trade disputes on entitlement to increases.

      4. 92. Dependency increases: continuation of awards in cases of fluctuating earnings.

      5. 93. Dependency increases on termination of employment after period of entitlement to disability working allowance.

  6. Part V Benefit for Industrial Injuries

    1. General provisions

      1. 94. Right to industrial injuries benefit.

      2. 95. Relevant employments.

      3. 96. Persons treated as employers for certain purposes.

      4. 97. Accidents in course of illegal employments.

      5. 98. Earner acting in breach of regulations, etc.

      6. 99. Earner travelling in employer’s transport.

      7. 100. Accidents happening while meeting emergency.

      8. 101. Accident caused by another’s misconduct, etc.

    2. Sickness benefit

      1. 102. Sickness benefit in respect of industrial injury.

    3. Disablement pension

      1. 103. Disablement pension.

      2. 104. Increase where constant attendance needed.

      3. 105. Increase for exceptionally severe disablement.

    4. Other benefits and increases

      1. 106. Benefits and increases subject to qualifications as to time.

    5. Successive accidents

      1. 107. Adjustments for successive accidents.

    6. Prescribed industrial diseases, etc.

      1. 108. Benefit in respect of prescribed industrial diseases, etc.

      2. 109. General provisions relating to benefit under s. 108.

      3. 110. Respiratory diseases.

    7. Old cases

      1. 111. Workmen’s compensation, etc.

  7. Part VI Miscellaneous Provisions relating to Part I to V

    1. Earnings

      1. 112. Certain sums to be earnings.

    2. Disqualification and suspension

      1. 113. General provisions as to disqualification and suspension.

    3. Persons maintaining dependants, etc.

      1. 114. Persons maintaining dependants, etc.

    4. Special cases

      1. 115. Crown employment - Parts I to VI.

      2. 116. Her Majesty’s forces.

      3. 117. Mariners, airmen, etc.

      4. 118. Married women and widows.

      5. 119. Persons outside Northern Ireland.

      6. 120. Treatment of certain marriages.

    5. Interpretation

      1. 121. Interpretation of Parts I to VI and supplementary provisions.

  8. Part VII Income-Related Benefits

    1. General

      1. 122. Income-related benefits.

    2. Income support

      1. 123. Income support.

      2. 124. Severe hardship cases.

      3. 125. Trade disputes.

      4. 126. Effect of return to work.

    3. Family credit

      1. 127. Family credit.

    4. Disability working allowance

      1. 128. Disability working allowance.

    5. Housing benefit

      1. 129. Housing benefit.

    6. General

      1. 130. Exclusions from benefit.

      2. 131. The applicable amount.

      3. 132. Income and capital.

      4. 133. Interpretation of Part VII and supplementary provisions.

  9. Part VIII The Social Fund

    1. 134. Payments out of the social fund.

    2. 135. Awards by social fund officers.

    3. 136. Principles of determination.

  10. Part IX Child Benefit

    1. 137. Child benefit.

    2. 138. Meaning of “child”.

    3. 139. Meaning of “person responsible for child”.

    4. 140. Exclusions and priority.

    5. 141. Rate of child benefit.

    6. 142. Persons outside Northern Ireland.

    7. 142A. Persons subject to immigration control.

    8. 143. Interpretation of Part IX and supplementary provisions.

  11. Part X Christmas bonus for pensioners

    1. 144. Entitlement of pensioners to Christmas bonus.

    2. 145. Provisions supplementary to s. 144.

    3. 146. Interpretation of Part X.

  12. Part XI Statutory Sick Pay

    1. 147. Employer’s liability.

    2. The qualifying conditions

      1. 148. Period of incapacity for work.

      2. 149. Period of entitlement.

      3. 150. Qualifying days.

    3. Limitations on entitlement, etc.

      1. 151. Limitations on entitlement.

      2. 152. Notification of incapacity for work.

    4. Rate of payment, etc.

      1. 153. Rate of payment.

      2. 154. Recovery by employers of amounts paid by way of statutory sick pay.

      3. 155. Power to substitute provisions for s. 154(2).

      4. 155A. Power to provide for recovery by employers of sums paid by way of statutory sick pay.

    5. Miscellaneous

      1. 156. Relationship with benefits and other payments, etc.

      2. 157. Crown employment - Part XI.

      3. 158. Special classes of persons.

      4. 159. Interpretation of Part XI and supplementary provisions.

  13. Part XII Statutory Maternity Pay

    1. 160. Statutory maternity pay - entitlement and liability to pay.

    2. 161. The maternity pay period.

    3. 162. Rates of payment.

    4. 163. Recovery of amounts paid by way of statutory maternity pay.

    5. 164. Relationship with benefits and other payments, etc.

    6. 165. Crown employment - Part XII.

    7. 166. Special classes of persons.

    8. 167. Interpretation of Part XII, etc.

  14. PART XIIZA STATUTORY PATERNITY PAY

    1. 167ZA. Entitlement: birth

    2. 167ZB. Entitlement: adoption

    3. 167ZC. Entitlement: general

    4. 167ZD. Liability to make payments

    5. 167ZE. Rate and period of pay

    6. 167ZF. Restrictions on contracting out

    7. 167ZG. Relationship with contractual remuneration

    8. 167ZH. Crown employment—Part XIIZA

    9. 167ZI. Special classes of person

    10. 167ZJ. Part XIZA: supplementary

    11. 167ZK. Power to apply Part XlIZA to adoption cases not involving placement

  15. PART XIIZB STATUTORY ADOPTION PAY

    1. 167ZL. Entitlement

    2. 167ZM. Liability to make payments

    3. 167ZN. Rate and period of pay

    4. 167ZO. Restrictions on contracting out

    5. 167ZP. Relationship with benefits and other payments, etc.

    6. 167ZQ. Crown employment—Part XIIZB

    7. 167ZR. Special classes of person

    8. 167ZS. Part XIIZB: supplementary

    9. 167ZT. Power to apply Part XIIZB to adoption cases not involving placement

  16. PART XIIA INCAPACITY FOR WORK

    1. 167A. Test of incapacity for work.

    2. 167B. The own occupation test.

    3. 167C. The all work test.

    4. 167D. Incapacity for work: persons to be treated as incapable or capable of work.

    5. 167E. Incapacity for work: disqualification, etc.

    6. 167F. Incapacity for work: work as councillor to be disregarded.

    7. 167G. Incapacity for work: supplementary provisions.

  17. Part XIII General

    1. Interpretation

      1. 168. Application of Act in relation to territorial waters.

      2. 169. Age.

      3. 170. Interpretation.

    2. Subordinate legislation

      1. 171. Regulations and orders - general.

      2. 172. Assembly, etc. control of regulations and orders.

    3. Supplementary

      1. 173. Short title, commencement and extent.

  18. Social Security Contributions and Benefits (Northern Ireland) Act 1992

    1. SCHEDULE 1

      Supplementary Provisions Relating to Contributions of Classes 1, 1A, 2 and 3

      1. Class 1 contributions where earner employed in more than one employment

        1. 1.(1) For the purposes of determining whether Class 1 contributions...

      2. Earnings not paid at normal intervals

        1. 2.Regulations may, for the purposes of Class 1 contributions, make...

      3. Method of paying Class 1 contributions

        1. 3.(1) Where earnings are paid to an employed earner and...

      4. Prohibition on recovery of employer’s contributions

        1. 3A.(1) Subject to sub-paragraph (2) below, a person who is...

      5. Transfer of liability to be borne by earner

        1. 3B.(1) This paragraph applies where— (a) an election is jointly...

      6. General provisions as to Class 1 contributions

        1. 4.Regulations may, in relation to Class 1 contributions, make provision—...

      7. Class 1A contributions where car made available by reason of more than one employment

        1. 5.Regulations may modify section 10 above in relation to cases...

      8. Class 1B contributions

        1. 5A.Regulations may make provision for calculating the amount of Class...

      9. Power to combine collection of contributions with tax

        1. 6.(1) Regulations made with the concurrence of the Inland Revenue...

      10. Special penalties in the case of certain returns

        1. 7.(1) This paragraph applies where regulations under paragraph 6 above...

        2. 7A.(1) This paragraph applies where paragraph 7 above applies; and...

      11. Collection of contributions by the Department

        1. 7B.(1) Regulations may provide that, in such cases or circumstances...

        2. 7BA.The Inland Revenue may by regulations provide for amounts in...

      12. Interest and penalties chargeable concurrently with Inland Revenue

        1. 7C.(1) Any interest or penalty chargeable by the Inland Revenue...

      13. General regulation - making powers

        1. 8.(1) Regulations may provide— (a) for requiring persons to maintain,...

        2. 9.Regulations may provide that— (a) for the purpose of determining...

      14. Sickness payments counting as remuneration

        1. 10.(1) Regulations may make provision as to the manner in...

    2. SCHEDULE 2

      Schedule 2 to the Social Security Contributions and Benefits Act 1992: Levy of Class 4 Contributions with Income Tax

      1. Interpretation

        1. 1.In this Schedule— (a) “the Act of 1988” means the...

      2. Method of computing profits or gains

        1. 2.Subject to the following paragraphs, Class 4 contributions shall be...

      3. Reliefs

        1. 3.(1) For the purposes of computing the amount of profits...

      4. Partnerships

        1. 4.(1) Where a trade or profession is carried on by...

      5. Trustees, etc.

        1. 5.In any circumstances in which apart from this paragraph a...

      6. Other provisions

        1. 6.(1) Sections 86 and 88(1), (4) and (5)(a) and (b)...

        2. 7.Where an assessment has become final and conclusive for the...

        3. 8.The provisions of Part V of the Taxes Management Act...

      7. Husband and wife - 1989-90 and previous years of assessment

        1. 9.(1) For the year 1989-90 and previous years of assessment...

    3. SCHEDULE 3

      Contribution Conditions for Entitlement to Benefit

      1. Part I The Conditions

        1. Unemployment benefit

          1. 1.(1) The contribution conditions for unemployment benefit are the following....

        2. Short-term incapacity benefit

          1. 2.(1) The contribution conditions for short-term incapacity benefit are the...

        3. Maternity allowance

          1. 3.(1) Subject to sub-paragraph (2) below, the contribution condition for...

        4. Widow’s payment

          1. 4.(1) The contribution condition for a widow’s payment is that—...

        5. Widowed mother’s allowance and widow’s pension; retirement pensions (Categories A and B)

          1. 5.(1) The contribution conditions for a widowed mother’s allowance, a...

        6. Child’s special allowance

          1. 6.(1) The contribution condition for a child’s special allowance is...

      2. Part II Satisfaction of Conditions in Early Years of Contribution

        1. 7.(1) Sub-paragraph (3) below shall apply where a claim is...

        2. 8.Where a person claims short-term incapacity benefit, he shall be...

        3. 9.Where a woman claims a widow’s payment, the contributor concerned...

    4. SCHEDULE 4

      Rates of Benefits, etc.

      1. PART I CONTRIBUTORY PERIODICAL BENEFITS

      2. Part II WIDOWS PAYMENT

      3. Part III NON-CONTRIBUTORY PERIODICAL BENEFITS

      4. Part IV INCREASES FOR DEPENDANTS

      5. Part V RATE OF INDUSTRIAL INJURIES BENEFIT

    5. SCHEDULE 4A

      ADDITIONAL PENSION

      1. PART I THE AMOUNT

        1. 1.(1) The amount referred to in section 45(2)(c) above is...

      2. PART II SURPLUS EARNINGS FACTOR

        1. 2.(1) This Part of this Schedule applies if for the...

      3. PART III CONTRACTED-OUT EMPLOYMENT, ETC.

        1. Introduction

          1. 3.(1) This Part of this Schedule applies if the following...

        2. The amount

          1. 4.The amount for the year is amount C where—

        3. Amount A

          1. 5.(1) Amount A is to be calculated as follows.

        4. Amount B (first case)

          1. 6.(1) Amount B is to be calculated in accordance with...

        5. Amount B (second case)

          1. 7.(1) Amount B is to be calculated in accordance with...

        6. Interpretation

          1. 8.(1) In this Part of this Schedule “ salary related...

      4. PART IV OTHER CASES

        1. 9.The Department may make regulations containing provisions for finding the...

    6. SCHEDULE 5

      Increase of Pension where Entitlement is Deferred

      1. Increase of pension where pensioner’s entitlement is deferred

        1. 1.Where a person’s entitlement to a Category A or Category...

        2. 2.(1) Subject to paragraph 3 below, a person is entitled...

        3. 3.(1) Regulations may provide that sub-paragraphs (1) to (3) of...

      2. Increase of pension where pensioner’s deceased spouse has deferred entitlement

        1. 4.(1) Subject to sub-paragraph (3) below, where a woman is...

        2. 5.(1) Where a woman is entitled to a Category A...

        3. 5A.(1) This paragraph applies where W (referred to in paragraph...

        4. 6.(1) Where a man is entitled to a Category A...

        5. 7.(1) For the purposes of paragraphs 5 and 6 above,...

      3. Married women

        1. 8.(1) For the purposes of paragraphs 1 to 3 above...

      4. Uprating

        1. 9.The sums which are the increases in the rates of...

    7. SCHEDULE 6

      Assessment of Extent of Disablement

      1. General provisions as to method of assessment

        1. 1.For the purposes of section 68 or 103 above and...

        2. 2.Provision may be made by regulations for further defining the...

        3. 3.Regulations under paragraph 1(d) or 2 above may include provision—...

      2. Severe disablement allowance

        1. 4.(1) In the case of an assessment of any person’s...

        2. 5.(1) An assessment of any person’s disablement for the purposes...

      3. Disablement benefit

        1. 6.(1) Subject to sub-paragraphs (2) and (3) below, the period...

        2. 7.An assessment for the purposes of section 103 above and...

      4. Special provision as to entitlement to constant attendance allowance, etc.

        1. 8.(1) For the purpose of determining whether a person is...

    8. SCHEDULE 7

      Industrial Injuries Benefits

      1. Part I Unemployability Supplement

        1. Availability

          1. 1.This Part of this Schedule applies only in relation to...

        2. Rate and duration

          1. 2.(1) The weekly rate of a disablement pension shall, if...

        3. Increase of unemployability supplement

          1. 3.(1) Subject to the following provisions of this paragraph, if...

        4. Increase for beneficiary’s dependent children

          1. 4.(1) Subject to the provisions of this paragraph and paragraph...

        5. Additional provisions as to increase under paragraph 4

          1. 5.(1) An increase under paragraph 4 above of any amount...

        6. Increase for adult dependants

          1. 6.(1) The weekly rate of a disablement pension where the...

        7. Earnings to include occupational and personal pensions for purposes of disablement pension

          1. 7.(1) Except as may be prescribed, any reference to earnings...

        8. Dependency increases: continuation of awards in cases of fluctuating earnings

          1. 8.(1) Where a beneficiary— (a) has been awarded an increase...

      2. Part II Disablement Gratuity

        1. 9.(1) An employed earner shall be entitled to a disablement...

      3. Part III Increase of Disablement Pension During Hospital Treatment

        1. 10.(1) This Part of this Schedule has effect in relation...

      4. Part IV Reduced Earnings Allowance

        1. 11.(1) Subject to the provisions of this paragraph, an employed...

        2. Supplementary

          1. 12.(1) A person who on 10th April 1988 or 9th...

      5. Part V Retirement Allowance

        1. 13.(1) Subject to the provisions of this Part of this...

      6. Part VI Industrial Death Benefit

        1. Introductory

          1. 14.(1) This Part of this Schedule only has effect in...

        2. Widow’s benefit (entitlement)

          1. 15.(1) The widow of the deceased shall be entitled to...

        3. Widow’s benefit (rate)

          1. 16.(1) The weekly rate of a pension payable under paragraph...

        4. Widower’s benefit (entitlement and rate)

          1. 17.(1) The widower of the deceased shall be entitled to...

        5. Children of deceased’s family

          1. 18.(1) Subject to paragraph 19 below, where at his death...

        6. Limits of entitlement to industrial death benefit in respect of children

          1. 19.Where two or more persons satisfy the conditions, in respect...

        7. Death of person with constant attendance allowance

          1. 20.(1) If a person dies at a time when—

        8. Pulmonary disease

          1. 21.(1) If a person dies as a result of any...

    9. SCHEDULE 8

      Industrial Injuries and Diseases (Old Cases)

      1. Part I Workmen’s Compensation and Industrial Diseases Benefit in Respect of Employment before 5th July 1948

        1. Continuation of workmen’s compensation

          1. 1.The Workmen’s Compensation Acts and any other enactment repealed by...

        2. Regulations to provide for supplementing workmen’s compensation

          1. 2.(1) The Department may, with the consent of the Department...

        3. Provisions supplementary to paragraph 2

          1. 3.(1) For the purposes of paragraph 2 above—

      2. Part II Regulations Providing for Benefit for Pre-1948 Cases

        1. 4.(1) This paragraph applies to any person who is or...

      3. Part III Interpretation

        1. 5.(1) In this Schedule, except where the context otherwise requires—...

    10. SCHEDULE 9

      Exclusions from Entitlement to Child Benefit

      1. Children in detention, care, etc.

        1. 1.(1) Except where regulations otherwise provide, no person shall be...

      2. Employed trainees, etc.

        1. 2.(1) No person shall be entitled to child benefit by...

      3. Married children

        1. 3.Except where regulations otherwise provide, no person shall be entitled...

      4. Persons exempt from tax

        1. 4.Except where regulations otherwise provide, no person shall be entitled...

      5. Children entitled to severe disablement allowance

        1. 5.Except where regulations otherwise provide, no person shall be entitled...

    11. SCHEDULE 10

      Priority Between Persons Entitled to Child Benefit

      1. Person with prior award

        1. 1.(1) Subject to sub-paragraph (2) below, as between a person...

      2. Person having child living with him

        1. 2.Subject to paragraph 1 above, as between a person entitled...

      3. Husband and wife

        1. 3.Subject to paragraphs 1 and 2 above, as between a...

      4. Parents

        1. 4.(1) Subject to paragraphs 1 to 3 above, as between...

      5. Other cases

        1. 5.As between persons not falling within paragraphs 1 to 4...

      6. Supplementary

        1. 6.(1) Any election under this Schedule shall be made in...

    12. SCHEDULE 11

      Circumstances in which Periods of Entitlement to Statutory Sick Pay Do Not Arise

      1. 1.A period of entitlement does not arise in relation to...

      2. 1A.Regulations under paragraph 1 above must be made with the...

      3. 2.The circumstances are that— (a) at the relevant date the...

      4. 3.In this Schedule “relevant date” means the date on which...

      5. 4.(1) Paragraph 2(b) above does not apply in any case...

      6. 5.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      7. 6.For the purposes of paragraph 2(f) above, if an employee...

      8. 7.Paragraph 2(g) above does not apply in the case of...

      9. 8.Paragraph 2(h) above does not apply in relation to an...

    13. SCHEDULE 12

      Relationship of Statutory Sick Pay with Benefits and Other Payments, etc.

      1. The general principle

        1. 1.Any day which— (a) is a day of incapacity for...

      2. Contractual remuneration

        1. 2.(1) Subject to sub-paragraphs (2) and (3) below, any entitlement...

      3. Incapacity benefit

        1. 3.(1) This paragraph and paragraph 4 below have effect to...

        2. 4.(1) Where a period of entitlement as between an employee...

      4. Incapacity benefit for widows and widowers

        1. 5.Paragraph 1 above does not apply for the purpose of...

      5. Unemployability supplement

        1. 6.Paragraph 1 above does not apply in relation to paragraph...

    14. SCHEDULE 13

      Relationship of Statutory Maternity Pay with Benefits and Other Payments, etc.

      1. The general principle

        1. 1.Except as may be prescribed, a day which falls within...

      2. Incapacity benefit

        1. 2.(1) Regulations may provide that in prescribed circumstances a day...

      3. Contractual remuneration

        1. 3.(1) Subject to sub-paragraphs (2) and (3) below, any entitlement...

    15. TABLE OF DERIVATIONS

      1. Note: 1. The following abbreviations are used in this Table:—...

      2. 2.The Table does not contain any entries in respect of...

      3. 3.The Table does not show the effect of transfer of...