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Social Security Contributions and Benefits (Northern Ireland) Act 1992

Changes to legislation:

Social Security Contributions and Benefits (Northern Ireland) Act 1992 is up to date with all changes known to be in force on or before 13 February 2025. There are changes that may be brought into force at a future date. Help about Changes to Legislation

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You searched for provisions that are applicable to Northern Ireland. The matching provisions are highlighted below. Where no highlighting is shown the matching result may be contained within a footnote.

  1. Introductory TextNext Match

  2. Part I ContributionsPrevious MatchNext Match

    1. PreliminaryPrevious MatchNext Match

      1. 1. Outline of contributory system.Previous MatchNext Match

      2. 2. Categories of earners.Previous MatchNext Match

      3. 3.“Earnings” and “earner”.Previous MatchNext Match

      4. 4. Payments treated as remuneration and earnings.Previous MatchNext Match

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

    2. Class 1 contributionsPrevious MatchNext Match

      1. 5. Earnings limits for Class 1 contributions.Previous MatchNext Match

      2. 6. Liability for Class 1 contributions.Previous MatchNext Match

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

      4. 7.“Secondary contributor”.Previous MatchNext Match

      5. 8. Calculation of primary Class 1 contributions.Previous MatchNext Match

      6. 9. Calculation of secondary Class 1 contributions.Previous MatchNext Match

    3. Class 1A contributionsPrevious MatchNext Match

      1. 10. Class 1A contributions.Previous MatchNext Match

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

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

    4. Class 1B contributionsPrevious MatchNext Match

      1. 10A. Class 1B contributions.Previous MatchNext Match

    5. Class 2 contributionsPrevious MatchNext Match

      1. 11. Liability for Class 2 contributions.Previous MatchNext Match

      2. 12. Late paid Class 2 contributions.Previous MatchNext Match

    6. Class 3 contributionsPrevious MatchNext Match

      1. 13. Class 3 contributions.Previous MatchNext Match

      2. 14. Restriction on right to pay Class 3 contributions.Previous MatchNext Match

    7. Class 4 contributionsPrevious MatchNext Match

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

      2. 16. Destination of Class 4 contributions.Previous MatchNext Match

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

      4. 18. Class 4 contributions recoverable under regulations.Previous MatchNext Match

    8. GeneralPrevious MatchNext Match

      1. 19. General power to regulate liability for contributions.Previous MatchNext Match

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

  3. Part II Contributory BenefitsPrevious MatchNext Match

    1. PreliminaryPrevious MatchNext Match

      1. 20. Descriptions of contributory benefits.Previous MatchNext Match

      2. 21. Contribution conditions.Previous MatchNext Match

      3. 22. Earnings factors.Previous MatchNext Match

      4. 23. Provisions supplemental to ss. 21 and 22.Previous MatchNext Match

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

    2. Unemployment benefitPrevious MatchNext Match

      1. 25. Unemployment benefit.Previous MatchNext Match

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

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

      4. 26. Duration of unemployment benefit.Previous MatchNext Match

      5. 27. Interruption of employment in connection with trade dispute.Previous MatchNext Match

      6. 28. Unemployment benefit - other disqualifications, etc.Previous MatchNext Match

      7. 29. Exemptions from disqualification for unemployment benefit.Previous MatchNext Match

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

    3. Incapacity benefitPrevious MatchNext Match

      1. 30A. Incapacity benefit: entitlement.Previous MatchNext Match

      2. 30B. Incapacity benefit: rate.Previous MatchNext Match

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

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

      5. 30DD. Incapacity benefit: reduction for pension payments.Previous MatchNext Match

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

    4. Sickness benefitPrevious MatchNext Match

      1. 31. Sickness benefit.Previous MatchNext Match

      2. 32. Sickness benefit - disqualifications, etc.Previous MatchNext Match

    5. Invalidity benefitsPrevious MatchNext Match

      1. 33. Invalidity pension.Previous MatchNext Match

      2. 34. Invalidity allowance.Previous MatchNext Match

    6. MaternityPrevious MatchNext Match

      1. 35. State maternity allowance.Previous MatchNext Match

      2. 35A. Appropriate weekly rate of maternity allowance.Previous MatchNext Match

    7. Benefits for widows and widowersPrevious MatchNext Match

      1. 36. Widow’s payment.Previous MatchNext Match

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

      3. 37. Widowed mother’s allowance.Previous MatchNext Match

      4. 38. Widow’s pension.Previous MatchNext Match

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

      6. 39A. Widowed parent’s allowance.Previous MatchNext Match

      7. 39B. Bereavement allowance where no dependent children.Previous MatchNext Match

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

      9. 40. Invalidity pension for widows.Previous MatchNext Match

      10. 41. Invalidity pension for widowers.Previous MatchNext Match

      11. 42. Entitlement to invalidity pension on termination of employment after period of entitlement to disability working allowance.Previous MatchNext Match

    8. Retirement pensions (Categories A and B)Previous MatchNext Match

      1. 43. Persons entitled to more than one retirement pension.Previous MatchNext Match

      2. 44. Category A retirement pension.Previous MatchNext Match

      3. 44A. Deemed earnings factorsPrevious MatchNext Match

      4. 45. The additional pension in a Category A retirement pension.Previous MatchNext Match

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

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

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

      8. 47. Increase of Category A retirement pension for invalidity.Previous MatchNext Match

      9. 48. Use of former spouse’s contributions.Previous MatchNext Match

      10. 48A. Category B retirement pension for married person.Previous MatchNext Match

      11. 48B. Category B retirement pension for widows and widowers.Previous MatchNext Match

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

      13. 48C.Category B retirement pension: general.Previous MatchNext Match

      14. 49. Category B retirement pension for women.Previous MatchNext Match

      15. 50. Rate of Category B retirement pension for women.Previous MatchNext Match

      16. 51. Category B retirement pension for widowers.Previous MatchNext Match

      17. 51A. Special provision for married people.Previous MatchNext Match

      18. 52. Special provision for surviving spouses.Previous MatchNext Match

      19. 53. Special provision for married women.Previous MatchNext Match

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

      21. 55. Increase of retirement pension where entitlement is deferred.Previous MatchNext Match

    9. Shared additional pensionPrevious MatchNext Match

      1. 55A. Shared additional pension.Previous MatchNext Match

      2. 55B. Reduction of shared additional pension: pension sharing.Previous MatchNext Match

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

    10. Child’s special allowancePrevious MatchNext Match

      1. 56. Child’s special allowance - existing beneficiaries.Previous MatchNext Match

    11. Provisions relating to unemployment benefit, sickness benefit and invalidity benefitPrevious MatchNext Match

      1. 57. Determination of days for which benefit is payable.Previous MatchNext Match

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

    12. Invalidity benefit - disqualifications, etc.Previous MatchNext Match

      1. 59. Invalidity benefit - disqualifications, etc.Previous MatchNext Match

    13. Partial satisfaction of contribution conditionsPrevious MatchNext Match

      1. 60. Partial satisfaction of contribution conditions.Previous MatchNext Match

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

      3. 61A. Contributions paid in error.Previous MatchNext Match

    14. Graduated retirement benefitPrevious MatchNext Match

      1. 62. Graduated retirement benefit.Previous MatchNext Match

  4. Part III Non-Contributory BenefitsPrevious MatchNext Match

    1. 63. Descriptions of non-contributory benefits.Previous MatchNext Match

    2. Attendance allowancePrevious MatchNext Match

      1. 64. Entitlement.Previous MatchNext Match

      2. 65. Period and rate of allowance.Previous MatchNext Match

      3. 66. Attendance allowance for the terminally ill.Previous MatchNext Match

      4. 67. Exclusions by regulation.Previous MatchNext Match

    3. Severe disablement allowancePrevious MatchNext Match

      1. 68. Entitlement and rate.Previous MatchNext Match

      2. 69. Severe disablement allowance: age related addition.Previous MatchNext Match

    4. Invalid care allowancePrevious MatchNext Match

      1. 70. Invalid care allowance.Previous MatchNext Match

    5. Disability living allowancePrevious MatchNext Match

      1. 71. Disability living allowance.Previous MatchNext Match

      2. 72. The care component.Previous MatchNext Match

      3. 73. The mobility component.Previous MatchNext Match

      4. 74. Mobility component for certain persons eligible for invalid carriages.Previous MatchNext Match

      5. 75. Persons 65 or over.Previous MatchNext Match

      6. 76. Disability living allowance - supplementary.Previous MatchNext Match

    6. Guardian’s allowancePrevious MatchNext Match

      1. 77. Guardian’s allowance.Previous MatchNext Match

    7. Benefits for the agedPrevious MatchNext Match

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

      2. 79. Age addition.Previous MatchNext Match

  5. Part IV Increases for dependantsPrevious MatchNext Match

    1. Child dependantsPrevious MatchNext Match

      1. 80. Beneficiary’s dependent children.Previous MatchNext Match

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

    2. Adult dependantsPrevious MatchNext Match

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

      2. 83. Pension increase (wife).Previous MatchNext Match

      3. 84. Pension increase (husband).Previous MatchNext Match

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

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

      6. 86A. Incapacity benefit: increase for adult dependants.Previous MatchNext Match

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

      8. 88. Pension increases to be in respect of only one adult dependant.Previous MatchNext Match

    3. MiscellaneousPrevious MatchNext Match

      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.Previous MatchNext Match

      2. 90. Beneficiaries under sections 68 and 70.Previous MatchNext Match

      3. 91. Effect of trade disputes on entitlement to increases.Previous MatchNext Match

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

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

  6. Part V Benefit for Industrial InjuriesPrevious MatchNext Match

    1. General provisionsPrevious MatchNext Match

      1. 94. Right to industrial injuries benefit.Previous MatchNext Match

      2. 95. Relevant employments.Previous MatchNext Match

      3. 96. Persons treated as employers for certain purposes.Previous MatchNext Match

      4. 97. Accidents in course of illegal employments.Previous MatchNext Match

      5. 98. Earner acting in breach of regulations, etc.Previous MatchNext Match

      6. 99. Earner travelling in employer’s transport.Previous MatchNext Match

      7. 100. Accidents happening while meeting emergency.Previous MatchNext Match

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

    2. Sickness benefitPrevious MatchNext Match

      1. 102. Sickness benefit in respect of industrial injury.Previous MatchNext Match

    3. Disablement pensionPrevious MatchNext Match

      1. 103. Disablement pension.Previous MatchNext Match

      2. 104. Increase where constant attendance needed.Previous MatchNext Match

      3. 105. Increase for exceptionally severe disablement.Previous MatchNext Match

    4. Other benefits and increasesPrevious MatchNext Match

      1. 106. Benefits and increases subject to qualifications as to time.Previous MatchNext Match

    5. Successive accidentsPrevious MatchNext Match

      1. 107. Adjustments for successive accidents.Previous MatchNext Match

    6. Prescribed industrial diseases, etc.Previous MatchNext Match

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

      2. 109. General provisions relating to benefit under s. 108.Previous MatchNext Match

      3. 110. Respiratory diseases.Previous MatchNext Match

    7. Old casesPrevious MatchNext Match

      1. 111. Workmen’s compensation, etc.Previous MatchNext Match

  7. Part VI Miscellaneous Provisions relating to Part I to VPrevious MatchNext Match

    1. EarningsPrevious MatchNext Match

      1. 112. Certain sums to be earnings.Previous MatchNext Match

    2. Disqualification and suspensionPrevious MatchNext Match

      1. 113. General provisions as to disqualification and suspension.Previous MatchNext Match

    3. Persons maintaining dependants, etc.Previous MatchNext Match

      1. 114. Persons maintaining dependants, etc.Previous MatchNext Match

    4. Special casesPrevious MatchNext Match

      1. 115. Crown employment - Parts I to VI.Previous MatchNext Match

      2. 116. Her Majesty’s forces.Previous MatchNext Match

      3. 117. Mariners, airmen, etc.Previous MatchNext Match

      4. 118. Married women and widows.Previous MatchNext Match

      5. 119. Persons outside Northern Ireland.Previous MatchNext Match

      6. 120. Treatment of certain marriages.Previous MatchNext Match

    5. InterpretationPrevious MatchNext Match

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

  8. Part VII Income-Related BenefitsPrevious MatchNext Match

    1. GeneralPrevious MatchNext Match

      1. 122. Income-related benefits.Previous MatchNext Match

    2. Income supportPrevious MatchNext Match

      1. 123. Income support.Previous MatchNext Match

      2. 124. Severe hardship cases.Previous MatchNext Match

      3. 125. Trade disputes.Previous MatchNext Match

      4. 126. Effect of return to work.Previous MatchNext Match

    3. Family creditPrevious MatchNext Match

      1. 127. Family credit.Previous MatchNext Match

    4. Disability working allowancePrevious MatchNext Match

      1. 128. Disability working allowance.Previous MatchNext Match

    5. Housing benefitPrevious MatchNext Match

      1. 129. Housing benefit.Previous MatchNext Match

    6. GeneralPrevious MatchNext Match

      1. 130. Exclusions from benefit.Previous MatchNext Match

      2. 131. The applicable amount.Previous MatchNext Match

      3. 132. Income and capital.Previous MatchNext Match

      4. 133. Interpretation of Part VII and supplementary provisions.Previous MatchNext Match

  9. Part VIII The Social FundPrevious MatchNext Match

    1. 134. Payments out of the social fund.Previous MatchNext Match

    2. 135. Awards by social fund officers.Previous MatchNext Match

    3. 136. Principles of determination.Previous MatchNext Match

  10. Part IX Child BenefitPrevious MatchNext Match

    1. 137. Child benefit.Previous MatchNext Match

    2. 138. Meaning of “child”.Previous MatchNext Match

    3. 139. Meaning of “person responsible for child”.Previous MatchNext Match

    4. 140. Exclusions and priority.Previous MatchNext Match

    5. 141. Rate of child benefit.Previous MatchNext Match

    6. 142. Persons outside Northern Ireland.Previous MatchNext Match

    7. 142A. Persons subject to immigration control.Previous MatchNext Match

    8. 143. Interpretation of Part IX and supplementary provisions.Previous MatchNext Match

  11. Part X Christmas bonus for pensionersPrevious MatchNext Match

    1. 144. Entitlement of pensioners to Christmas bonus.Previous MatchNext Match

    2. 145. Provisions supplementary to s. 144.Previous MatchNext Match

    3. 146. Interpretation of Part X.Previous MatchNext Match

  12. Part XI Statutory Sick PayPrevious MatchNext Match

    1. 147. Employer’s liability.Previous MatchNext Match

    2. The qualifying conditionsPrevious MatchNext Match

      1. 148. Period of incapacity for work.Previous MatchNext Match

      2. 149. Period of entitlement.Previous MatchNext Match

      3. 150. Qualifying days.Previous MatchNext Match

    3. Limitations on entitlement, etc.Previous MatchNext Match

      1. 151. Limitations on entitlement.Previous MatchNext Match

      2. 152. Notification of incapacity for work.Previous MatchNext Match

    4. Rate of payment, etc.Previous MatchNext Match

      1. 153. Rate of payment.Previous MatchNext Match

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

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

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

    5. MiscellaneousPrevious MatchNext Match

      1. 156. Relationship with benefits and other payments, etc.Previous MatchNext Match

      2. 157. Crown employment - Part XI.Previous MatchNext Match

      3. 158. Special classes of persons.Previous MatchNext Match

      4. 159. Interpretation of Part XI and supplementary provisions.Previous MatchNext Match

  13. Part XII Statutory Maternity PayPrevious MatchNext Match

    1. 160. Statutory maternity pay - entitlement and liability to pay.Previous MatchNext Match

    2. 161. The maternity pay period.Previous MatchNext Match

    3. 162. Rates of payment.Previous MatchNext Match

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

    5. 164. Relationship with benefits and other payments, etc.Previous MatchNext Match

    6. 165. Crown employment - Part XII.Previous MatchNext Match

    7. 166. Special classes of persons.Previous MatchNext Match

    8. 167. Interpretation of Part XII, etc.Previous MatchNext Match

  14. PART XIIZA STATUTORY PATERNITY PAYPrevious MatchNext Match

    1. 167ZA. Entitlement: birthPrevious MatchNext Match

    2. 167ZB. Entitlement: adoptionPrevious MatchNext Match

    3. 167ZC. Entitlement: generalPrevious MatchNext Match

    4. 167ZD. Liability to make paymentsPrevious MatchNext Match

    5. 167ZE. Rate and period of payPrevious MatchNext Match

    6. 167ZF. Restrictions on contracting outPrevious MatchNext Match

    7. 167ZG. Relationship with contractual remunerationPrevious MatchNext Match

    8. 167ZH. Crown employment—Part XIIZAPrevious MatchNext Match

    9. 167ZI. Special classes of personPrevious MatchNext Match

    10. 167ZJ. Part XIZA: supplementaryPrevious MatchNext Match

    11. 167ZK. Power to apply Part XlIZA to adoption cases not involving placementPrevious MatchNext Match

  15. PART XIIZB STATUTORY ADOPTION PAYPrevious MatchNext Match

    1. 167ZL. EntitlementPrevious MatchNext Match

    2. 167ZM. Liability to make paymentsPrevious MatchNext Match

    3. 167ZN. Rate and period of payPrevious MatchNext Match

    4. 167ZO. Restrictions on contracting outPrevious MatchNext Match

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

    6. 167ZQ. Crown employment—Part XIIZBPrevious MatchNext Match

    7. 167ZR. Special classes of personPrevious MatchNext Match

    8. 167ZS. Part XIIZB: supplementaryPrevious MatchNext Match

    9. 167ZT. Power to apply Part XIIZB to adoption cases not involving placementPrevious MatchNext Match

  16. PART XIIA INCAPACITY FOR WORKPrevious MatchNext Match

    1. 167A. Test of incapacity for work.Previous MatchNext Match

    2. 167B. The own occupation test.Previous MatchNext Match

    3. 167C. The all work test.Previous MatchNext Match

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

    5. 167E. Incapacity for work: disqualification, etc.Previous MatchNext Match

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

    7. 167G. Incapacity for work: supplementary provisions.Previous MatchNext Match

  17. Part XIII GeneralPrevious MatchNext Match

    1. InterpretationPrevious MatchNext Match

      1. 168. Application of Act in relation to territorial waters.Previous MatchNext Match

      2. 169. Age.Previous MatchNext Match

      3. 170. Interpretation.Previous MatchNext Match

    2. Subordinate legislationPrevious MatchNext Match

      1. 171. Regulations and orders - general.Previous MatchNext Match

      2. 172. Assembly, etc. control of regulations and orders.Previous MatchNext Match

    3. SupplementaryPrevious MatchNext Match

      1. 173. Short title, commencement and extent.Previous MatchNext Match

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

    1. SCHEDULE 1Previous MatchNext Match

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

      1. Class 1 contributions where earner employed in more than one employmentPrevious MatchNext Match

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

      2. Earnings not paid at normal intervalsPrevious MatchNext Match

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

      3. Method of paying Class 1 contributionsPrevious MatchNext Match

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

      4. Prohibition on recovery of employer’s contributionsPrevious MatchNext Match

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

      5. Transfer of liability to be borne by earnerPrevious MatchNext Match

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

      6. General provisions as to Class 1 contributionsPrevious MatchNext Match

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

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

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

      8. Class 1B contributionsPrevious MatchNext Match

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

      9. Power to combine collection of contributions with taxPrevious MatchNext Match

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

      10. Special penalties in the case of certain returnsPrevious MatchNext Match

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

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

      11. Collection of contributions by the DepartmentPrevious MatchNext Match

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

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

      12. Interest and penalties chargeable concurrently with Inland RevenuePrevious MatchNext Match

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

      13. General regulation - making powersPrevious MatchNext Match

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

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

      14. Sickness payments counting as remunerationPrevious MatchNext Match

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

    2. SCHEDULE 2Previous MatchNext Match

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

      1. InterpretationPrevious MatchNext Match

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

      2. Method of computing profits or gainsPrevious MatchNext Match

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

      3. ReliefsPrevious MatchNext Match

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

      4. PartnershipsPrevious MatchNext Match

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

      5. Trustees, etc.Previous MatchNext Match

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

      6. Other provisionsPrevious MatchNext Match

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

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

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

      7. Husband and wife - 1989-90 and previous years of assessmentPrevious MatchNext Match

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

    3. SCHEDULE 3Previous MatchNext Match

      Contribution Conditions for Entitlement to BenefitPrevious MatchNext Match

      1. Part I The ConditionsPrevious MatchNext Match

        1. Unemployment benefitPrevious MatchNext Match

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

        2. Sickness benefitPrevious MatchNext Match

          1. 2.(1) The contribution conditions for sickness benefit are the following....Previous MatchNext Match

        3. Maternity allowancePrevious MatchNext Match

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

        4. Widow’s paymentPrevious MatchNext Match

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

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

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

        6. Child’s special allowancePrevious MatchNext Match

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

      2. Part II Satisfaction of Conditions in Early Years of ContributionPrevious MatchNext Match

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

        2. 8.Where a person claims sickness benefit, he shall be taken...Previous MatchNext Match

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

    4. SCHEDULE 4Previous MatchNext Match

      Rates of Benefits, etc.Previous MatchNext Match

      1. PART I CONTRIBUTORY PERIODICAL BENEFITSPrevious MatchNext Match

      2. Part II WIDOWS PAYMENTPrevious MatchNext Match

      3. Part III NON-CONTRIBUTORY PERIODICAL BENEFITSPrevious MatchNext Match

      4. Part IV INCREASES FOR DEPENDANTSPrevious MatchNext Match

      5. Part V RATE OF INDUSTRIAL INJURIES BENEFITPrevious MatchNext Match

    5. SCHEDULE 4APrevious MatchNext Match

      ADDITIONAL PENSIONPrevious MatchNext Match

      1. PART I THE AMOUNTPrevious MatchNext Match

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

      2. PART II SURPLUS EARNINGS FACTORPrevious MatchNext Match

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

      3. PART III CONTRACTED-OUT EMPLOYMENT, ETC.Previous MatchNext Match

        1. IntroductionPrevious MatchNext Match

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

        2. The amountPrevious MatchNext Match

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

        3. Amount APrevious MatchNext Match

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

        4. Amount B (first case)Previous MatchNext Match

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

        5. Amount B (second case)Previous MatchNext Match

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

        6. InterpretationPrevious MatchNext Match

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

      4. PART IV OTHER CASESPrevious MatchNext Match

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

    6. SCHEDULE 5Previous MatchNext Match

      Increase of Pension where Entitlement is DeferredPrevious MatchNext Match

      1. Increase of pension where pensioner’s entitlement is deferredPrevious MatchNext Match

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

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

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

      2. Increase of pension where pensioner’s deceased spouse has deferred entitlementPrevious MatchNext Match

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

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

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

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

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

      3. Married womenPrevious MatchNext Match

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

      4. UpratingPrevious MatchNext Match

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

    7. SCHEDULE 6Previous MatchNext Match

      Assessment of Extent of DisablementPrevious MatchNext Match

      1. General provisions as to method of assessmentPrevious MatchNext Match

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

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

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

      2. Severe disablement allowancePrevious MatchNext Match

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

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

      3. Disablement benefitPrevious MatchNext Match

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

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

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

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

    8. SCHEDULE 7Previous MatchNext Match

      Industrial Injuries BenefitsPrevious MatchNext Match

      1. Part I Unemployability SupplementPrevious MatchNext Match

        1. AvailabilityPrevious MatchNext Match

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

        2. Rate and durationPrevious MatchNext Match

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

        3. Increase of unemployability supplementPrevious MatchNext Match

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

        4. Increase for beneficiary’s dependent childrenPrevious MatchNext Match

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

        5. Additional provisions as to increase under paragraph 4Previous MatchNext Match

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

        6. Increase for adult dependantsPrevious MatchNext Match

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

        7. Earnings to include occupational and personal pensions for purposes of disablement pensionPrevious MatchNext Match

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

        8. Dependency increases: continuation of awards in cases of fluctuating earningsPrevious MatchNext Match

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

      2. Part II Disablement GratuityPrevious MatchNext Match

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

      3. Part III Increase of Disablement Pension During Hospital TreatmentPrevious MatchNext Match

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

      4. Part IV Reduced Earnings AllowancePrevious MatchNext Match

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

        2. SupplementaryPrevious MatchNext Match

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

      5. Part V Retirement AllowancePrevious MatchNext Match

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

      6. Part VI Industrial Death BenefitPrevious MatchNext Match

        1. IntroductoryPrevious MatchNext Match

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

        2. Widow’s benefit (entitlement)Previous MatchNext Match

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

        3. Widow’s benefit (rate)Previous MatchNext Match

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

        4. Widower’s benefit (entitlement and rate)Previous MatchNext Match

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

        5. Children of deceased’s familyPrevious MatchNext Match

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

        6. Limits of entitlement to industrial death benefit in respect of childrenPrevious MatchNext Match

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

        7. Death of person with constant attendance allowancePrevious MatchNext Match

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

        8. Pulmonary diseasePrevious MatchNext Match

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

    9. SCHEDULE 8Previous MatchNext Match

      Industrial Injuries and Diseases (Old Cases)Previous MatchNext Match

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

        1. Continuation of workmen’s compensationPrevious MatchNext Match

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

        2. Regulations to provide for supplementing workmen’s compensationPrevious MatchNext Match

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

        3. Provisions supplementary to paragraph 2Previous MatchNext Match

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

      2. Part II Regulations Providing for Benefit for Pre-1948 CasesPrevious MatchNext Match

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

      3. Part III InterpretationPrevious MatchNext Match

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

    10. SCHEDULE 9Previous MatchNext Match

      Exclusions from Entitlement to Child BenefitPrevious MatchNext Match

      1. Children in detention, care, etc.Previous MatchNext Match

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

      2. Employed trainees, etc.Previous MatchNext Match

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

      3. Married childrenPrevious MatchNext Match

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

      4. Persons exempt from taxPrevious MatchNext Match

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

      5. Children entitled to severe disablement allowancePrevious MatchNext Match

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

    11. SCHEDULE 10Previous MatchNext Match

      Priority Between Persons Entitled to Child BenefitPrevious MatchNext Match

      1. Person with prior awardPrevious MatchNext Match

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

      2. Person having child living with himPrevious MatchNext Match

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

      3. Husband and wifePrevious MatchNext Match

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

      4. ParentsPrevious MatchNext Match

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

      5. Other casesPrevious MatchNext Match

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

      6. SupplementaryPrevious MatchNext Match

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

    12. SCHEDULE 11Previous MatchNext Match

      Circumstances in which Periods of Entitlement to Statutory Sick Pay Do Not ArisePrevious MatchNext Match

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

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

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

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

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

      6. 5.(1) In paragraph 2(d) above “invalidity pension day” means a...Previous MatchNext Match

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

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

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

    13. SCHEDULE 12Previous MatchNext Match

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

      1. The general principlePrevious MatchNext Match

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

      2. Contractual remunerationPrevious MatchNext Match

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

      3. Sickness benefitPrevious MatchNext Match

        1. 3.(1) This paragraph applies in any case where— Previous MatchNext Match

        2. 4.(1) This paragraph applies in any case where— Previous MatchNext Match

      4. Invalidity pension for widows and widowersPrevious MatchNext Match

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

      5. Unemployability supplementPrevious MatchNext Match

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

    14. SCHEDULE 13Previous MatchNext Match

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

      1. The general principlePrevious MatchNext Match

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

      2. InvalidityPrevious MatchNext Match

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

      3. Contractual remunerationPrevious MatchNext Match

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

    15. Previous MatchNext Match

      TABLE OF DERIVATIONSPrevious MatchNext Match

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

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

      3. 3.The Table does not show the effect of transfer of...Previous MatchNext Match

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