Social Security Contributions and Benefits (Northern Ireland) Act 1992
The funds required— shall be provided by means of contributions payable to the Inland Revenue by earners, employers and others, together with the additions under subsection (5) below and amounts payable under Article 4 of the Social Security (Northern Ireland) Order 1993.
for paying such benefits under this Act or 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,
Contributions under this Part of this Act shall be of the following ... classes—
Class 1, earnings-related, payable under section 6 below, being—
primary Class 1 contributions from employed earners; and
secondary Class 1 contributions from employers and other persons paying earnings;
Class 1A, payable under section 10 below ... by persons liable to pay secondary Class 1 contributions and certain other persons;
Class 2, flat-rate, payable ... under section 11 below by self-employed earners;
Class 1B, payable under section 10A below by persons who are accountable to the Inland Revenue in respect of income tax on general earnings in accordance with a PAYE settlement agreement;
Class 3, payable under section 13 or 13A below by earners and others voluntarily with a view to providing entitlement to benefit, or making up entitlement;
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.
Class 3A, payable by eligible people voluntarily under section 14A with a view to obtaining units of additional pension; and
The amounts and rates of contributions in this Part of this Act and the other figures in it which affect the liability of contributors shall— ...
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,
Schedule 1 to this Act—
shall have effect with respect to the computation, collection and recovery of contributions of Classes 1, 1A, 1B, 2 , 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, ...
For each financial year there shall, by way of addition to contributions, be paid out of money hereafter appropriated for that purpose, in such manner and at such times as the Department of Finance and Personnel may determine, amounts the total of which for any such year is equal to the aggregate of all statutory sick pay , statutory maternity pay, statutory paternity pay, statutory adoption pay , statutory shared parental pay and statutory parental bereavement pay recovered by employers and others in that year, as estimated by the Department.
No person shall—
be liable to pay Class 1, Class 1A , 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 treated under section 11(5B) as having actually paid Class 2 contributions unless he fulfils such conditions;
be entitled to pay Class 1, Class 1A , 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.
Regulations under subsection (6) above shall be made by the Treasury.
In this Part of this Act and Parts II to V—
“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 ... earnings; 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).
Regulations may provide—
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.
Where a person is to be treated by reference to any employment of his as an employed earner, then he is to be so treated for all purposes of this Act; and references throughout this Act to employed earner’s employment shall be construed accordingly.
Regulations under subsection (2)(b) may make provision treating a person (“P”) as falling within one or other of the categories of earner in relation to an employment where arrangements have been entered into the main purpose, or one of the main purposes, of which is to secure—
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.
Subsections (1) to (3) above are subject to the provision made by section 95 below as to the employments which are to be treated, for the purposes of industrial injuries benefit, as employed earner’s employments.
In subsection (2ZA) “arrangements” include any scheme, transaction or series of transactions, agreement or understanding, whether or not legally enforceable, and any associated operations.
For the purposes of this Act, a person shall be treated as a self-employed earner as respects any week during any part of which he is such an earner (without prejudice to his being also treated as an employed earner as respects that week by reference to any other employment of his).
Regulations under subsection (2) above shall be made by the Treasury and, in the case of regulations under paragraph (b) of that subsection, with the concurrence of the Department.
In this Part of this Act and Parts II to V—
“earnings” includes any remuneration or profit derived from an employment; and
“earner” shall be construed accordingly.
For the purposes of this Part of this Act and of Parts II to V ... — shall be calculated or estimated in such manner and on such basis as may be prescribed by regulations made by the Treasury with the concurrence of the Department.
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,
Regulations made for the purposes of subsection (2) above may prescribe that payments of a particular class or description made or falling to be made to or by a person shall, to such extent as may be prescribed, be disregarded or, as the case may be, be deducted from the amount of that person’s earnings.
Regulations made for the purposes of subsection (2) above may provide that, where a payment is made or a benefit provided to or for the benefit of two or more earners, a proportion (determined in such manner as may be prescribed) of the amount or value of the payment or benefit shall be attributed to each earner.
Subsection (5) below applies to regulations made for the purposes of subsection (2) above which make special provision with respect to the earnings periods of directors and former directors of companies.
Regulations to which this subsection applies may make provision—
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.
For the purposes of section 3 above there shall be treated as remuneration derived from employed earner’s employment—
any sum paid to or for the benefit of a person in satisfaction (whether in whole or in part) of any entitlement of that person to—
statutory sick pay; or
statutory maternity pay; or
statutory paternity pay; or
statutory adoption pay; or
statutory shared parental pay; ... or
statutory parental bereavement pay; and
any sickness payment made—
to or for the benefit of the employed earner; and
in accordance with arrangements under which the person who is the secondary contributor in relation to the employment concerned has made, or remains liable to make, payments towards the provision of that sickness payment.
Where the funds for making sickness payments under arrangements of the kind mentioned in paragraph (b) of subsection (1) above are attributable in part to contributions to those funds made by the employed earner, regulations may make provision for disregarding, for the purposes of that subsection, the prescribed part of any sum paid as a result of the arrangements.
For the purposes of subsections (1) and (2) above “sickness payment” means any payment made in respect of absence from work due to incapacity for work . . ..
For the purposes of section 3 above there shall be treated as remuneration derived from an employed earner’s employment—
the amount of any gain calculated under section 479 of 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 section 225 or 226 of ITEPA 2003 (taxation of consideration for certain restrictive undertakings).
For the purposes of section 3 above regulations may make provision for treating as remuneration derived from an employed earner’s employment any payment made by a body corporate to or for the benefit of any of its directors where that payment would, when made, not be earnings for the purposes of this Act.
Regulations may make provision for the purposes of this Part—
for treating any amount on which an employed earner is chargeable to income tax under the 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.
In any case where— regulations may make provision for the purposes of this Part for treating the amount foregone in relation to the benefit as remuneration derived from the earner’s employment.
a benefit of a kind mentioned in section 308 or 308A of ITEPA 2003 (contributions to pensions schemes) is provided to or for the benefit of an employed earner pursuant to optional remuneration arrangements, and
the employed earner would be chargeable to income tax in respect of benefit if section 228A(5) of that Act had effect with the omission of paragraphs (f) and (g) (which refer to sections 308 and 308A),
Regulations made under subsection (6A) must make provision for amounts not exceeding the contributions limit for a tax year not to be so treated.
The contributions limit is the amount specified by regulations made under subsection (6A) as the contributions limit for the whole of a tax year; but—
the regulations may make other provision about that limit, including provision prescribing an equivalent of that limit for earners paid weekly or at other intervals; and
if an equivalent is prescribed, the regulations may prescribe an amount which exceeds by not more than £1 the amount which is the arithmetical equivalent of that limit.
Regulations made under subsection (6A)—
may make provision for any amount treated as remuneration to be treated 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 the earner’s employment;
may provide, in prescribed cases, for the amount treated as remuneration to be an amount other than the amount foregone in relation to the benefit; and
may provide for that other amount to be calculated in such manner and on such basis as may be prescribed.
Expressions which are used in subsection (6A) and the benefits code have the same meaning in that subsection as they have in that code.
Regulations under this section shall be made by the Treasury with the concurrence of the Department.
Regulations may make provision for securing that where— relevant payments or benefits are, to the specified extent, to be treated for those purposes as earnings paid to the worker in respect of an employed earner’s employment of his.
an individual (“the worker”) personally performs, or is under an obligation personally to perform, services for 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 purposes of this section—
“the intermediary” means—
where the third person mentioned in subsection (1)(b) above has such a contractual or other relationship with the worker as may be specified, that third person, or
where that third person does not have such a relationship with the worker, any other person who has both such a relationship with the worker and such a direct or indirect contractual or other relationship with the third person as may be specified; and
a person may be the intermediary despite being— and subsection (1) above applies whether or not the client is a person with whom the worker holds any office or employment.
a person with whom the worker holds any office or employment, or
a body corporate, unincorporated body or partnership of which the worker is a member;
Regulations may also make provision for securing that where the services of an individual (“the worker”) are provided (directly or indirectly) by a managed service company (“the MSC”) relevant payments or benefits are, to the specified extent, to be treated for the purposes of the applicable provisions of this Act as earnings paid to the worker in respect of an employed earner’s employment of his.
In subsection (2A) “managed service company” has the same meaning as it has for the purpose of Chapter 9 of Part 2 of ITEPA 2003.
Regulations may also make provision—
for a person (“a jointly liable person”) to be jointly and severally liable for contributions payable by an umbrella company, including contributions payable as a result of provision made by virtue of paragraph (c), in respect of earnings paid to or for the benefit of an earner (“the worker”) in circumstances where the jointly liable person is jointly and severally liable for amounts in respect of the employment of the worker as a result of Chapter 11 of Part 2 of ITEPA 2003,
in connection with the recovery of those contributions from a jointly liable person, and
for securing that, where an individual is treated for income tax purposes, as a result of section 61Z1 of ITEPA 2003, as holding an employment with a purported umbrella company, within the meaning of that section—
payments or benefits of any specified description made or provided in connection with the performance by the individual of the services to which the deemed employment relates are treated for the purposes of the applicable provisions of this Act as earnings paid to the worker in respect of an employed earner’s employment,
the individual is treated for those purposes, in relation to such payments or benefits, as employed in the employed earner’s employment by the purported umbrella company, and
the purported umbrella company, whether or not fulfilling the conditions prescribed under section 1(6)(a) for secondary contributors, is treated for those purposes as the secondary contributor in respect of those payments or benefits.
Regulations under this section may, in particular, make provision—
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 or the MSC (as the case requires);
for the intermediary 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 determining— in connection with relevant payments or benefits;
any deductions to be made, and
in other respects the manner and basis in and on which the amount of the worker’s attributable earnings for any specified period is to be calculated or estimated,
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 , the MSC or an umbrella company 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;
for securing that, to the specified extent, two or more persons, whether— are treated as a single person for any purposes of the regulations;
connected persons (within the meaning of section 993 of the Income Tax Act 2007), or
persons of any other specified description,
(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.
Regulations made in pursuance of subsection (3)(c) above may, in particular, make provision—
for the making of a deduction of a specified amount in respect of general expenses of the intermediary , an umbrella company or a jointly liable person as well as deductions in respect of particular expenses incurred by him;
for securing reductions in the amount of the worker’s attributable earnings on account of—
any secondary Class 1 contributions already paid by the intermediary , the MSC, an umbrella company or a jointly liable person in respect of actual earnings of the worker, and
any such contributions that will be payable by that person in respect of the worker’s attributable earnings.
Regulations under this section may make provision for securing that, in applying any provisions of the regulations, any term of a contract or other arrangement which appears to be of a description specified in the regulations is to be disregarded.
In this section—
Any reference in this section to the performance by the worker of any services includes a reference to any such obligation of his to perform them as is mentioned in subsection (1)(a) above.
Regulations under this section shall be made by the Treasury with the concurrence of the Department.
If, on any modification of the statutory provisions relating to income tax, it appears to the Treasury to be expedient to modify any of the preceding provisions of this section for the purpose of assimilating the law relating to income tax and the law relating to contributions under this Part of this Act, the Treasury may with the concurrence of the Department by order make such modifications of the preceding provisions of this section as the Treasury think appropriate for that purpose.
The Treasury may, for the purposes of this Act, by regulations—
provide that, in prescribed circumstances—
a person (“E”) is to be treated as employed in employed earner's employment by a limited liability partnership (including where E is a member of the partnership), and
the limited liability partnership is to be treated as the secondary contributor in relation to any payment of earnings to or for the benefit of E as the employed earner;
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.
Regulations under subsection (1) may modify the definition of “employee” or “employer” in section 159, 167, 167ZJ , 167ZS or 167ZZ17 below as the Treasury consider appropriate to take account of any provision falling within subsection (1)(a) to (c).
If— the Treasury may by regulations make that provision.
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,
The provision that may be made under subsection (3) includes provision modifying any provision made by or under this Act.
Regulations under this section are to be made with the concurrence of the Department.
Section 4(4) of the Limited Liability Partnerships Act 2000 does not limit the provision that may be made by regulations under this section.
This section applies where—
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.
Those regulations may be made so as to have retrospective effect if it appears to the Treasury to be expedient, in consequence of the retrospective tax provision, for the regulations to have that effect.
A “relevant power” means a power to make regulations under any of the following provisions—
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).
It does not matter whether the retrospective tax provision in question was passed or made before the day on which the National Insurance Contributions Act 2006 was passed.
But nothing in subsection (2) authorises regulations to be made which have effect in relation to any time before 2nd December 2004.
Regulations under a relevant power made by virtue of subsection (2) may affect, for the purposes of any contributions legislation for the purposes of which the regulations are made, the earnings in respect of an employment paid to or for the benefit of an earner at a time before the regulations are made.
In such a case, subsections (8) and (9) apply and in those subsections and this subsection—
References in any relevant contributions legislation, or any provision made under any such legislation, which relate to— are to be read, in so far as they so relate, as references which relate to the revised earnings or, as the case may be, the amount of those earnings.
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,
Any matter which, at the time when the regulations are made, has been determined for the purposes of any relevant contributions legislation, or any provision made under any such legislation, wholly or partly by reference to— is to be redetermined as it would have been determined at the time of the original determination if it had been determined wholly or partly, as the case may be, by reference to the revised earnings or the amount of those earnings.
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 matters referred to in subsection (9) may include—
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.
Subsections (7) to (10) are subject to any express provision to the contrary (including any such provision made by regulations under section 4C(1)).
The power conferred by subsection (2) is without prejudice to any powers conferred by or by virtue of any other provision of this Act or of any other enactment.
For the purposes of this section—
The Treasury may by regulations made with the concurrence of the relevant Northern Ireland department (if any) make such provision as appears to the Treasury to be expedient for any of the purposes mentioned in subsection (2) in consequence of any provision made by or by virtue of section 4B(2).
Those purposes are—
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;
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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).
Regulations under subsection (1) may, in particular, make provision—
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.
Regulations under subsection (1) may be made so as to have retrospective effect but must not have effect in relation to any time before 2nd December 2004.
In particular, regulations under subsection (1) made by virtue of subsection (4) may affect any of the following matters—
liability to pay contributions ...
the amount of any contribution ...
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;
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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.
In such a case, where the matter has been determined before the time when the regulations are made, the regulations may provide for the matter to be redetermined accordingly.
If (ignoring this subsection) the operative provisions would directly or indirectly have effect in any case so as— those provisions are to be read with such modifications as are necessary to ensure that they do not have that effect.
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,
For the purposes of subsection (7)—
“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.
The powers conferred by this section are without prejudice to any powers conferred by or by virtue of any other provision of this Act or any other enactment.
In particular, any modification of any provision of an instrument by regulations made under subsection (1) is without prejudice to any other power to amend or revoke the provisions of the instrument (including the modified provision).
For the purposes of this section—
For the purposes of this Act there shall for every tax year be— Those limits and thresholds shall be the amounts specified for that year by regulations ...
the following for primary Class 1 contributions—
a lower earnings limit,
a primary threshold, and
an upper earnings limit; and
a secondary threshold for secondary Class 1 contributions.
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the sum which at the beginning of that year is specified in section 44(4) below as the weekly rate of the basic pension in a Category A retirement pension; or
that sum as increased by any Act, Measure or order passed, enacted or made before the beginning of that year and taking effect before 6th May in that year.
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is equal to 7 times the sum by reference to which the lower earnings limit for that year is specified in accordance with subsection (2) above; or
exceeds or falls short of 7 times that sum by an amount not exceeding half that sum.
Regulations may, in the case of each of the limits or thresholds mentioned in subsection (1) above, prescribe an equivalent of that limit or threshold in relation to earners paid otherwise than weekly (and references in this Act or any other statutory provision to “the prescribed equivalent”, in the context of any of those limits or thresholds, are accordingly references to the equivalent prescribed under this subsection in relation to such earners).
The power conferred by subsection (4) above to prescribe an equivalent of any of those limits or thresholds includes power to prescribe an amount which exceeds, by not more than £1.00, the amount which is the arithmetical equivalent of that limit or threshold.
Regulations under this section shall be made by the Treasury.
Where in any tax week earnings are paid to or for the benefit of an earner over the age of 16 in respect of any one employment of his which is employed earner’s employment—
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).
No primary or secondary Class 1 contribution shall be payable in respect of earnings if a Class 1B contribution is payable in respect of them.
Except as may be prescribed, no primary Class 1 contribution shall be payable in respect of earnings paid to or for the benefit of an employed earner after he attains pensionable age, but without prejudice to any liability to pay secondary Class 1 contributions in respect of any such earnings.
the primary contribution shall be the liability of the earner; and
the secondary contribution shall be the liability of the secondary contributor;
The primary and secondary Class 1 contributions referred to in subsection (1) above are payable as follows— but nothing in this subsection shall prejudice the provisions of paragraphs 3 to 3B of Schedule 1 to this Act.
the primary contribution shall be the liability of the earner; and
the secondary contribution shall be the liability of the secondary contributor;
Except as provided by this Act, the primary and secondary Class 1 contributions in respect of earnings paid to or for the benefit of an earner in respect of any one employment of his shall be payable without regard to any other such payment of earnings in respect of any other employment of his.
Regulations may provide for reducing primary or secondary Class 1 contributions which are payable in respect of persons to whom Part XII of the Employment Rights (Northern Ireland) Order 1996 (redundancy payments) does not apply by virtue of Article 242(2) or 250 of that Order.
Regulations under this section shall be made by the Treasury.
For the purposes of this Act, the “secondary contributor” in relation to any payment of earnings to or for the benefit of an employed earner, is— but this subsection is subject to subsection (2) below.
in the case of an earner employed under a contract of service, his employer;
in the case of an earner employed in an office with ... earnings, either—
such person as may be prescribed in relation to that office; or
if no person is prescribed, the government department, public authority or body of persons responsible for paying the ... earnings of the office;
In relation to employed earners who— and in relation to any other case for which it appears to the Treasury that such provision is needed, regulations may provide that the prescribed person is to be treated as the secondary contributor in respect of earnings paid to or for the benefit of an earner.
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,
Regulations under subsection (2) may make provision treating a person as the secondary contributor in respect of earnings paid to or for the benefit of an earner if arrangements have been entered into the main purpose, or one of the main purposes, of which is to secure that the person is not so treated by other provision in regulations under subsection (2).
In subsection (2A) “arrangements” include any scheme, transaction or series of transactions, agreement or understanding, whether or not legally enforceable, and any associated operations.
Regulations under any provision of this section shall be made by the Treasury.
This section applies where in any tax week earnings are paid to or for the benefit of an earner over the age of 16 in respect of any one employment of his which is employed earner’s employment and the amount paid—
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).
Subject to any prescribed exceptions or modifications— for any of the purposes mentioned in subsection (3) below.
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 are—
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; ...
any purposes relating to jobseeker’s allowance; and
any purposes relating to employment and support allowance.
Regulations may provide for any provision of this Act which, in whatever terms, refers— to have effect for the purposes of this section with any prescribed modifications.
to primary Class 1 contributions being payable by a person, or
otherwise to a person’s liability to pay such contributions,
Except as may be prescribed, nothing in this section applies in relation to earnings paid to or for the benefit of an employed earner after he attains pensionable age.
Except as provided by this Act, this section applies in relation to earnings paid to or for the benefit of an earner in respect of any one employment of his irrespective of any other such payment of earnings in respect of any other employment of his.
Regulations under this section shall be made by the Treasury.
Where a primary Class 1 contribution is payable as mentioned in section 6(1)(a) above, the amount of that contribution is the aggregate of—
the main primary percentage of so much of the earner’s earnings paid in the tax week, in respect of the employment in question, as—
exceeds the current primary threshold (or the prescribed equivalent); but
does not exceed the current upper earnings limit (or the prescribed equivalent); and
the additional primary percentage of so much of those earnings as exceeds the current upper earnings limit (or the prescribed equivalent).
For the purposes of this Act— but the main primary percentage is subject to alteration under section 129 of the Administration Act.
the main primary percentage is 8%; and
the additional primary percentage is 2 per cent;
Subsection (1) above is subject to—
regulations under section 6(6) above;
regulations under sections 116 to 119 below; ...
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The power conferred by subsection (3) above to prescribe an equivalent of a limit includes power to prescribe an amount which exceeds, by not more than £1.00, the amount which is the arithmetical equivalent of that limit.
Where a secondary Class 1 contribution is payable as mentioned in section 6(1)(b) above, the amount of that contribution shall be the relevant percentage of so much of the earnings paid in the tax week, in respect of the employment in question, as exceeds the current secondary threshold (or the prescribed equivalent).
For the purposes of this Act the secondary percentage is 15% per cent; but that percentage is subject to alteration under section 129 of the Administration Act.
For the purposes of subsection (1) “the relevant percentage” is—
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.
Subsection (1) above is subject to—
regulations under section 6(6) above;
regulations under sections 116 to 119 below; ...
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Subsections (1) and (3) above are subject as mentioned below, that is to say—
subsection (1) is subject to Article 29 of the Pensions Order and to regulations under section 6(5) above and sections 116 to 119 below;
subsection (3) is subject to any order under section 129 of the Administration Act.
The power conferred by subsection (2) above to prescribe an equivalent of a bracket includes power to prescribe an amount which exceeds, by not more than £1.00, the amount which is the arithmetical equivalent of that bracket.
Where a secondary Class 1 contribution is payable as mentioned in section 6(1)(b) above, this section applies to the earnings paid in the tax week, in respect of the employment in question, if the earner falls within an age group specified in column 1 of the table in subsection (3).
But this section does not apply to those earnings so far as section 9B below (zero-rate secondary Class 1 contributions for certain apprentices) applies to them.
For the purposes of section 9(1A)(a) above, the age-related secondary percentage is the percentage for the earner's age group specified in column 2 of the table.
Here is the table— Age group Age-related secondary percentage Under 21 0%
The Treasury may by regulations amend the table—
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 percentage specified under subsection (4)(a) must be lower than the secondary percentage.
For the purposes of this Act a person is still to be regarded as being liable to pay a secondary Class 1 contribution even though the amount of the contribution is £0 because the age-related secondary percentage is 0%.
The Treasury may by regulations provide that, in relation to an age group specified in the table, there is to be for every tax year an upper secondary threshold for secondary Class 1 contributions. That threshold is to be the amount specified for that year by regulations made by the Treasury.
Subsections (4) and (5) of section 5 above (which confer power to prescribe an equivalent of a secondary threshold in relation to earners paid otherwise than weekly), and subsection (6) of that section as it applies for the purposes of those subsections, apply for the purposes of an upper secondary threshold in relation to an age group as they apply for the purposes of a secondary threshold.
Where— this section is not to apply to the earnings so far as they exceed that threshold (or the prescribed equivalent); and for the purposes of section 9(1) above the relevant percentage in respect of the earnings so far as they exceed that threshold (or the prescribed equivalent) is, accordingly, to be the secondary percentage.
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,
In subsections (7) to (9) references to an age group include a part of an age group.
Where a secondary Class 1 contribution is payable as mentioned in section 6(1)(b) above, this section applies to the earnings paid in the tax week, in respect of the employment in question, if the earner is a relevant apprentice in relation to that employment.
An earner is a “relevant apprentice”, in relation to an employment, if the earner—
is aged under 25, and
is employed, in the employment, as an apprentice.
For the purposes of this Act a person is still to be regarded as being liable to pay a secondary Class 1 contribution even if the amount of the contribution is £0 because this section applies to the earnings in question.
The Treasury may by regulations provide that, in relation to relevant apprentices, there is to be for every tax year an upper secondary threshold for secondary Class 1 contributions. That threshold is to be the amount specified for that year by regulations made by the Treasury.
Subsections (4) and (5) of section 5 above (which confer power to prescribe an equivalent of a secondary threshold in relation to earners paid otherwise than weekly), and subsection (6) of that section as it applies for the purposes of those subsections, apply for the purposes of an upper secondary threshold in relation to relevant apprentices as they apply for the purposes of a secondary threshold.
Subsection (7) applies if—
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.
This section does not apply to those earnings so far as they exceed that threshold (or the prescribed equivalent) (“the excess earnings”) and, accordingly, for the purposes of section 9(1) above the relevant percentage in respect of the excess earnings is the secondary percentage.
But the Treasury may by regulations modify the effect of subsection (7) in a case in which the earner falls within an age group specified in column 1 of the table in section 9A(3) above.
In subsection (2)(b) “apprentice” has such meaning as the Treasury may prescribe.
The Treasury may by regulations amend subsection (2)(a) so as to alter the age that an earner must be in order to be a relevant apprentice (and regulations under this subsection may have the effect of allowing anyone who is of an age at which secondary Class 1 contributions are payable to be a relevant apprentice).
Where— a Class 1A contribution shall be payable for that tax year, in accordance with this section, in respect of that earner and so much of the general earnings as falls to be so left out of account.
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 relevant employment is both—
employed earner’s employment, and
an employment, other than lower-paid employment as a minister of religion, for the purposes of the benefits code (see Chapter 2 of Part 3 of ITEPA 2003),
the whole or a part of the general 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,
Subject to sections 10ZA and 10ZBA, a Class 1A contribution payable under subsection (1) for any tax year shall be payable by—
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 general 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 Class 1A contribution is payable for a tax year, in accordance with this section, in respect of an earner and the amount of a termination award if and so far as—
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.
In subsection (2) above “relevant payment of earnings” means a payment which for the purposes of Class 1 contributions is a payment of earnings made to or for the benefit of the earner in respect of the relevant employment.
No Class 1A contribution is payable under subsection (1A) in respect of an amount so far as it is an amount of earnings in respect of which Class 1 contributions are payable.
The amount of the Class 1A contribution payable under subsection (1) in respect of any general earnings shall be the Class 1A percentage of so much of them as falls to be left out of account as mentioned in subsection (1)(c) above.
the Class 1A percentage of the cash equivalent of the benefit of the car to the earner in the tax year; or
where for the tax year an amount in respect of fuel for the car is by virtue of section 158 of the Income and Corporation Taxes Act 1988 also chargeable on the earner to income tax under Schedule E, the aggregate of—
the Class 1A percentage of the cash equivalent of the benefit of the fuel to the earner in the tax year; and
the amount mentioned in paragraph (a) above,
No Class 1A contribution is payable under subsection (1A) unless the employment which is terminated is employed earner's employment.
In subsections (4) and (4A) above “the Class 1A percentage” means a secondary percentage for the tax year in question.
No Class 1A contribution shall be payable for any tax year in respect of so much of any general earnings as is taken for the purposes of the making of Class 1B contributions for that year to be included in a PAYE settlement agreement.
the car shall not be treated as being unavailable on a day by virtue of paragraph 2(2)(b) of Schedule 6 to the Income and Corporation Taxes Act 1988 for the purposes of section 158(5) of that Act or paragraph 2(2), 3(2) or 5(2) of that Schedule, unless the person liable to pay the contribution has information to show that the condition specified in paragraph 2(2)(b) is satisfied as regards that day;
the use of the car for the earner’s business travel shall be taken— unless in either case the person liable to pay the contribution has information to show the contrary; and
for the purposes of section 158(5) of that Act and sub-paragraph (1) of paragraph 3 of that Schedule to have amounted to less than 18,000 miles (or such lower figure as is applicable by virtue of sub-paragraph (2) of that paragraph); and
for the purposes of sub-paragraph (1) of paragraph 5 of that Schedule to have amounted to not more than 2,500 miles (or such lower figure as is applicable by virtue of sub-paragraph (2) of that paragraph),
for the purposes of paragraph 5(3) of that Schedule, the car shall be treated as not having been the car used to the greatest extent for the employee’s business travel, unless the person liable to pay the contribution has information to show the contrary.
In calculating for the purposes of this section the amount of general earnings received by an earner from an employment, a deduction under any of the excluded provisions is to be disregarded. This subsection does not apply in relation to a deduction if subsection (7A) applies in relation to it.
A Class 1A contribution payable under subsection (1A) is payable by the person who, if the amount 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.
The Treasury may by regulations—
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 subsections (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 on employment income .
The Treasury may by regulations provide—
for Class 1A contributions not to be payable, in prescribed circumstances, by prescribed persons or in respect of prescribed persons , general earnings or termination awards;
for reducing Class 1A contributions in prescribed circumstances.
The amount of the Class 1A contribution payable under subsection (1A) in respect of an amount is the Class 1A percentage of that amount.
Where— the whole of the corresponding amount shall be treated as not included.
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),
For the purposes of subsections (7) and (7A) “excluded provision” means—
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), ...
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).
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The Treasury may by regulations modify the law relating to Class 1A contributions in the case of an employed earner's employment which is treated as existing by virtue of regulations under section 4AA.
In this section “termination award” means a payment or benefit received by an earner (or an earner's spouse, civil partner, blood relative or dependant) in connection with the termination of the earner's employment.
This section applies, where—
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 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.
This section does not apply if the benefit is a sporting testimonial payment (see section 10ZBA).
For the purposes of this Act if— the amount of the payment shall be treated as if it were general earnings consisting in the provision of a benefit to the earner in that tax year and falling, 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.
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,
Subject to subsection (4) below, the liability to pay any Class 1A contribution in respect of— shall fall on the person providing the benefit, instead of on the relevant employer.
the benefit provided to the earner, and
any further benefit treated as so provided in accordance with subsection (2) above,
Subsection (3) above applies in the case of a Class 1A contribution for the tax year beginning with 6th April 2000 only if the person providing the benefit in question gives notice in writing to the Inland Revenue on or before 6th July 2001 that he is a person who provides benefits in respect of which a liability to Class 1A contributions is capable of falling by virtue of this section on a person other than the relevant employer.
The Treasury may by regulations make provision specifying the circumstances in which a person is or is not to be treated for the purposes of this Act as having arranged or facilitated the provision of any benefit.
In this section references to a member of a person’s family or household shall be construed in accordance with section 721(5) of ITEPA 2003 .
In section 10ZA above references to the provision of a benefit include references to the provision of a non-cash voucher.
Where— sections 10 and 10ZA above shall have effect in relation to the provision of that voucher, and to any such payment in respect of the provision of that voucher as is mentioned in section 10ZA(2) above, as if that employment were not lower-paid employment as a minister of religion.
a non-cash voucher is received by any person from employment which is lower-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 if that employment were not lower-paid employment as a minister of religion,
In this section “non-cash voucher” has the same meaning as in section 84 of ITEPA 2003 .
This section applies where—
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, instead of the relevant employer, is liable to pay any Class 1A contribution in respect of the sporting testimonial payment.
Subsection (4) applies if—
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.
For the purposes of this Act the amount to cover tax is to be treated as if it were general earnings consisting in the making of a sporting testimonial payment to the earner in the relevant year and falling, 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.
The controller of the sporting testimonial, instead of the relevant employer, is liable to pay any Class 1A contribution in respect of any further sporting testimonial payment treated as made to the earner in accordance with subsection (4).
Expressions used in this section and section 226E of ITEPA 2003 (sporting testimonial payments) have the same meaning as in that section.
The Treasury may by regulations make such provision as appears to the Treasury to be expedient for any purpose of the law relating to Class 1A contributions in consequence of any relevant retrospective tax provision—
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.
“Relevant retrospective tax provision” means a provision of the Income Tax Acts which—
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.
It does not matter whether the relevant retrospective tax provision was passed or made before the commencement day.
Regulations under this section may, in particular, make provision—
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.
Regulations under this section may be made so as to have retrospective effect but must not have effect in relation to any time before 2nd December 2004.
In particular, regulations under this section made by virtue of subsection (5)—
may affect matters determined before the time when the regulations are made, and
may provide for those matters to be redetermined accordingly.
Regulations under this section—
may not impose any liability to pay a Class 1A contribution, and
may not increase the amount of any Class 1A contribution.
The powers conferred by this section are without prejudice to—
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.
In particular, any modification of any provision of an instrument by regulations under this section is without prejudice to any other power to amend or revoke the provisions of the instrument (including the modified provision).
For the purposes of this section—
This section applies if an earner is in employment as a self-employed earner in a tax year (the “relevant tax year”).
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“Relevant profits” means profits, from the employment, in respect of which Class 4 contributions are payable under section 15 for the relevant tax year (or would be payable if the amount of the profits were to exceed the amount specified in subsection (3)(a) of that section in excess of which the main Class 4 percentage is payable).
in respect of any employment of his, he is treated by regulations under section 2(2)(b) above as being a self-employed earner; and
in any period or periods he has earnings from that employment and—
those earnings are such that (disregarding their amount) he would be liable for Class 1 contributions in respect of them if he were not so treated in respect of the employment, and
no Class 4 contribution is payable in respect of the earnings by virtue of regulations under section 18(1) below.
For the purposes of this Act—
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the “small profits threshold” is £7,105.
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Subsection (5B) applies to an earner who has, for the relevant tax year, relevant profits of, or exceeding, the small profits threshold. ...
An earner to whom this subsection applies is treated, for relevant purposes, as having actually paid a Class 2 contribution ... in respect of each week in the relevant tax year that the earner is in the employment.
“For relevant purposes” means for the purposes of provision made by or under an enactment that—
is provision relating to benefits, or any other entitlement, provided for by or under an enactment, and
applies by reference (however framed) to Class 2 contributions (whether or not the provision refers to contributions treated as paid).
If the earner does not have relevant profits of, or exceeding, the small profits threshold, the earner may pay a Class 2 contribution of £3.65 in respect of any week in the relevant tax year that the earner is in the employment.
No Class 2 contributions are to be paid or treated as paid under this section in respect of any week in the relevant tax year—
before that in which the earner attains the age of 16, or
after that in which the earner attains pensionable age.
The Treasury may by regulations make provision so that, in relation to an earner, the Class 2 contribution in respect of a week is higher than that specified in subsection (6) where—
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
in any period or periods the earner has earnings from that employment and—
those earnings are such that (disregarding their amount) the earner would be liable for Class 1 contributions in respect of them if the earner were not so treated in respect of the employment, and
no Class 4 contribution is payable in respect of the earnings by virtue of regulations under section 18(1).
The Treasury may by regulations—
modify the meaning of “relevant profits”;
provide that Class 2 contributions under subsection (6) may not be paid—
if the employment or the earner is of a prescribed description, or
in prescribed circumstances.
Regulations under subsection (9)(a) may amend this section.
Regulations under subsection (9)(b) are to be made with the concurrence of the Department.
This section applies to any Class 2 contribution under section 11(6) paid in respect of a week falling within a tax year (“the contribution year”) earlier than the tax year in which it is paid (“the payment year”).
Subject to subsections (3) and (4) below, the amount of a contribution to which this section applies shall be the amount which the earner would have had to pay if he had paid the contribution in the contribution year.
Subject to subsections (4) and (6) below, in any case where— the amount of the contribution shall be computed by reference to the highest weekly rate of ordinary contributions in the period beginning with the week in respect of which the contribution is paid and ending with the day on which it is paid.
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,
The Treasury may by regulations direct that subsection (3) above shall have effect in relation to a higher-rate contribution to which this section applies subject to such modifications as may be prescribed.
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The Treasury may by regulations provide that the amount of any contribution which, apart from the regulations, would fall to be computed in accordance with subsection (3) ... above shall instead be computed by reference to a tax year not earlier than the contribution year but earlier—
... than the payment year; ...
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proceedings in the High Court or a county court commence when an action commences; and
proceedings under section 108 of the Administration Act (offences relating to contributions) commence when a complaint is made.
In this section—
“pensionable age” has the meaning given by the rules in paragraph 1 of Schedule 2 to the Pensions (Northern Ireland) Order 1995;
“prescribed” means specified in or determined in accordance with regulations;
Where the own occupation test is not applicable, or has ceased to apply, in the case of a person, the question whether the person is capable or incapable of work shall be determined in accordance with a personal capability assessment.
a state pension under Part 1 of the Pensions Act (Northern Ireland) 2015,
Provision shall be made by regulations—
defining a personal capability assessment by reference to the extent to which a person who has some specific disease or bodily or mental disablement is capable or incapable of performing such activities as may be prescribed;
as to the manner of assessing whether a person is, in accordance with a personal capability assessment, incapable of work.
Regulations may provide that, in any prescribed circumstances, a person to whom subsection (1) above applies shall, if the prescribed conditions are met, be treated as incapable of work in accordance with a personal capability assessment until such time as—
such an assessment has been carried out in his case, or
he falls to be treated as capable of work in accordance with regulations under section 167A(2) or (3) above or section 167E below.
“child” means a person under the age of 16;
In the case of a person who has been entitled to short-term incapacity benefit for 196 days or more in any period of incapacity for work and— the weekly rate of short-term incapacity benefit payable, if greater than the rate otherwise payable to him under subsection (2) or (3) above, shall be equal to the rate at which long-term incapacity benefit under section 30A above would be payable to him if he were entitled to it.
is terminally ill; or
is entitled to the highest rate of the care component of disability living allowance,
In this Part of this Act, “employee” means a person who is—
gainfully employed in Northern Ireland either under a contract of service, or in an office (including elective office) with earnings (within the meaning of Parts 1 to 5 above); ...
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For the purposes of this Act, save as otherwise expressly provided, whether a person is capable or incapable of work shall be determined in accordance with this Part of this Act.
Regulations may provide—
for cases where a person who falls within the definition in subsection (2) above is not to be treated as an employee for the purposes of this Part of this Act; and
for cases where a person who would not otherwise be an employee for the purposes of this Part of this Act is to be treated as an employee for those purposes.
Regulations may make provision as to—
the information or evidence required for the purpose of determining whether a person is capable or incapable of work; and
the manner in which that information or evidence is to be provided;
Without prejudice to any other power to make regulations under this Part of this Act, regulations may specify cases in which, for the purposes of this Part of this Act or of such provisions of this Part of this Act as may be prescribed—
two or more employers are to be treated as one;
two or more contracts of service in respect of which the same person is an employee are to be treated as one.
In this Part of this Act, except sections 167ZN and 167ZP, “week” means a period of 7 days beginning with Sunday or such other period as may be prescribed in relation to any particular case or class of cases.
For the purposes of this Part of this Act, a person’s nominal weekly earnings shall, subject to subsection (8) below, be taken to be the average weekly earnings which in the relevant period have been paid to him or paid for his benefit under the contract of service with the employer in question.
For the purposes of subsection (6) above, “earnings” and “relevant period” shall have the meanings given to them by regulations.
In such cases as may be prescribed, a person’s normal weekly earnings shall be calculated in accordance with regulations.
Where in consequence of the establishment of one or more Health and Social Services trusts under the Health and Personal Social Services (Northern Ireland) Order 1991, a person’s contract of employment is treated by a scheme under that Order as divided so as to constitute two or more contracts, regulations may make provision enabling the person to elect for all of those contracts to be treated as one contract for the purposes of this Part of this Act or such provisions of this Part of this Act as may be prescribed.
Regulations under subsection (9) above may prescribe—
the conditions that must be satisfied if a person is to be entitled to make such an election;
the manner in which, and the time within which, such an election is to be made;
the persons to whom, and the manner in which, notice of such an election is to be given;
the information which a person who makes such an election is to provide, and the persons to whom, and the time within which, he is to provide it;
the time for which such an election is to have effect;
which one of the person’s employers under two or more contracts is to be regarded for the purposes of statutory adoption pay as his employer under the contract.
The powers under subsections (9) and (10) above are without prejudice to any other power to make regulations under this Part of this Act.
In this Part of this Act, except section 167ZP(1) to (3), “regulations” means regulations made by the Department; and in relation to any such regulations sections 171 and 172 below have effect as if references to the Department were references to the Department for Employment and Learning.
Regulations under any of subsections (4) to (10) above must be made with the concurrence of the Board.
“regulations” means regulations made by the Department.
would have been payable only by virtue of section 60 above, and
would, in consequence of a failure to satisfy a contribution condition, have contained no basic pension,
to an invalidity pension at a rate determined under section 33(4) above,
Part 2 (returns) of the Taxes Management Act 1970 applies, with the necessary modifications, for the purpose of establishing whether an earner has relevant profits of, or exceeding, the small profits threshold for a tax year, as it applies for the purpose of establishing the amounts in which a person is chargeable to income tax and capital gains tax for a year of assessment.
In this section “relevant profits” has the meaning it has in section 11 (Class 2 contributions).
Where for any tax year a person is accountable to the Inland Revenue in respect of income tax on general earnings of his employees in accordance with a PAYE settlement agreement, a Class 1B contribution shall be payable by him for that tax year in accordance with this section.
The Class 1B contribution referred to in subsection (1) above is payable in respect of—
the amount of any of the 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 amount of the Class 1B contribution referred to in subsection (1) above shall be the Class 1B percentage of the aggregate of the amounts mentioned in paragraphs (a) and (b) of subsection (2) above.
General earnings are chargeable emoluments for the purposes of subsection (2) above if, apart from section 6(2) or 10(6) above, the person accountable in accordance with the PAYE settlement agreement would be liable or entitled to pay secondary Class 1 contributions or Class 1A contributions in respect of them.
Where— those general earnings shall not be taken to be included in 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 general earnings before it was entered into,
In subsection (3) above “the Class 1B percentage” means a percentage rate equal to the secondary percentage for the tax year in question.
The Treasury may by regulations provide for persons to be excepted in prescribed circumstances from liability to pay Class 1B contributions.
The Treasury shall by regulations provide for earners and others, if over the age of 16, to be entitled if they so wish, but subject to any prescribed conditions, to pay Class 3 contributions; and, subject to the following provisions of this section, the amount of a Class 3 contribution shall be £18.40.
Payment of Class 3 contributions shall be allowed only with a view to enabling the contributor to satisfy ... conditions of entitlement to benefit by acquiring the requisite earnings factor for the purposes described in section 22 below.
The Department may by regulations provide for Class 3 contributions, although paid in one tax year, to be appropriated in prescribed circumstances to the earnings factor of another tax year.
The amount of a Class 3 contribution in respect of a tax year earlier than the tax year in which it is paid shall be the same as if it had been paid in the earlier year and in respect of that year, unless it falls to be calculated in accordance with subsection (6) below or regulations under subsection (7) below.
In this section—
“prescribe” means prescribe by regulations;
Except in prescribed circumstances, a personal capability assessment carried out in the case of a person before the time when subsection (1) above applies to him shall be as effective for the purposes of that subsection as one carried out thereafter.
The Department may, in the case of a person who for any purpose of this Act has been determined to be incapable of work in accordance with a personal capability assessment (including one carried out by virtue of this subsection), require the question whether the person is capable or incapable of work to be determined afresh in accordance with a further personal capability assessment.
her husband died after 5th April 1979; or
she ceased to be entitled to a widowed mother’s allowance after that date (whenever her husband died).
“self-employed earner” has the meaning assigned to it by section 2 above;
“the pensioner's assumed earnings factor”, in relation to a year, means the earnings factor that the pensioner would have for the year if section 44A(1) of the Pensions Act did not apply in relation to any tax week falling in the year;
any other payment prescribed by regulations made by the Treasury with the concurrence of the relevant Northern Ireland department (if any);
as respects any period before 6th April 1975, benefit under— the National Insurance Act (Northern Ireland) 1946 or 1966; or the National Insurance (Industrial Injuries) Act (Northern Ireland) 1946 or 1966;
“relevant contributions legislation” means any contributions legislation for the purposes of which the regulations have the effect mentioned in subsection (6);
Subject to subsection (7) below, in any case where— the amount of the contribution shall be computed by reference to the highest of those two amounts and of any other amount of a Class 3 contribution in the intervening period.
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,
The Treasury may by regulations provide that the amount of a contribution which apart from the regulations would fall to be computed in accordance with subsection (6) above shall instead be computed by reference to the amount of a Class 3 contribution for a tax year earlier than the payment year but not earlier than the contribution year.
No person shall be entitled to pay a Class 3 contribution in respect of any tax year if his earnings factor, or the aggregate of his earnings factors, for that year derived— is equal to or exceeds the qualifying earnings factor for that year; and regulations may provide for precluding the payment of Class 3 contributions in other cases.
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,
Regulations may provide for the repayment of Class 3 contributions that have been paid in cases where their payment was precluded by, or by regulations made under, subsection (1) above.
Contributions repayable by virtue of regulations under subsection (2) above shall, for the purpose of determining the contributor’s entitlement to any benefit, be treated as not having been paid (but nothing in this subsection shall be taken to imply that any other repayable contributions are to be treated for the purposes of benefit as having been paid).
Where primary Class 1 contributions have been paid or treated as paid on any part of a person’s earnings, subsection (1)(a) above shall have effect as if such contributions had been paid or treated as paid on so much of those earnings as did not exceed the upper earnings limit.
Regulations under subsection (1) or (2) above shall be made by the Treasury.
An eligible person is entitled, if he so wishes, but subject to any conditions prescribed by regulations made by the Treasury and to the following provisions of this section, to pay Class 3 contributions in respect of a missing year.
A missing year is a tax year not earlier than 1975-76 in respect of which the person would under regulations under section 13 be entitled to pay Class 3 contributions but for a limit on the time within which contributions may be paid in respect of that year.
A person is not entitled to pay contributions in respect of more than 6 tax years under this section.
A person is not entitled to pay any contribution under this section after the end of 6 years beginning with the day on which he attains pensionable age.
A person is an eligible person if the following conditions are satisfied.
The first condition is that the person attained or will attain pensionable age in the period—
beginning with 6th April 2008, and
ending with 5th April 2015.
The second condition is that there are at least 20 tax years each of which is a year to which subsection (8) or (10) applies.
This subsection applies if—
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.
For the purposes of subsection (8)(b) the earnings factor—
in the case of 1987-88 or any subsequent year, is that which is derived from—
so much of the person's earnings as did not exceed the upper earnings limit and upon which such of the contributions mentioned in subsection (8)(a) as are primary Class 1 contributions were paid or treated as paid or earnings credited, and
any Class 2 or Class 3 contributions for the year, or
in the case of any earlier year, is that which is derived from the contributions mentioned in subsection (8)(a).
This subsection applies (in the case of a person who attained or will attain pensionable age before 6th April 2010) if the year is one in which the person was precluded from regular employment by responsibilities at home within the meaning of regulations under paragraph 5(7) of Schedule 3.
The third condition applies only if the person attained or will attain pensionable age before 6th April 2010.
That condition is that—
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.
For the purposes of subsection (12)(b) the earnings factor—
in the case of 1987-88 or any subsequent year, is that which is derived from—
so much of the person's earnings as did not exceed the upper earnings limit and upon which such of the contributions mentioned in subsection (12)(a) as are primary Class 1 contributions were paid or treated as paid, and
any Class 2 or Class 3 contributions for the year, or
in the case of any earlier year, is that which is derived from the contributions mentioned in subsection (12)(a).
Class 4 contributions shall be payable for any tax year in respect of all profits which—
are immediately derived from the carrying on or exercise of one or more trades, professions or vocations, ...
are 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 and
are not profits of a trade, profession or vocation carried on wholly outside the United Kingdom.
Class 4 contributions in respect of profits ... shall be payable— in accordance with assessments made from time to time under the Income Tax Acts as applied and modified by section 16(1) to (3) of the Great Britain Contributions and Benefits Act.
in the same manner as any income tax which is, or would be, chargeable in respect of those profits ... (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 amount of a Class 4 contribution under this section for any tax year is equal to the aggregate of— but the figures specified in this subsection are subject to alteration under section 129 of the Administration Act.
the main Class 4 percentage of so much of the profits ... 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 £12,570 but does not exceed £50,270; and
the additional Class 4 percentage of so much of those profits ... as exceeds £50,270;
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For the purposes of this Act— but the main Class 4 percentage is subject to alteration under section 129 of the Administration Act.
the main Class 4 percentage is 6% and
the additional Class 4 percentage is 2 per cent;
For the purposes of this section the year of assessment which corresponds to a tax year is the year of assessment (within the meaning of the Tax Acts) which consists of the same period as that tax year.
Where income tax is (or would be) charged on a member of a limited liability partnership in respect of profits ... arising from the carrying on of a trade or profession by the limited liability partnership, Class 4 contributions shall be payable by him if they would be payable were the trade or profession carried on in partnership by the members.
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The Inland Revenue may by regulations provide— . . .
for excepting persons from liability to pay Class 4 contributions , 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,
Exception from liability, or deferment, under subsection (1) above may, in particular, be by reference—
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.
The Inland Revenue may by regulations provide for any incidental matters arising out of the payment of any Class 4 contributions recovered by the Inland Revenue, including in particular the return, in whole or in part, of such contributions in cases where—
payment has been made in error; or
repayment ought for any other reason to be made.
The Inland Revenue may by regulations provide for any matters arising out of the deferment of liability to pay Class 4 contributions, or any part of such contributions, under subsection (1) above, including in particular provision for the amount of a person’s profits or gains (as computed in accordance with the Great Britain Contributions and Benefits Act) to be certified by the Inland Revenue to . . . the person liable.
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The Inland Revenue may by regulations make provision so that where— he is to be liable, in respect of those earnings, to pay a Class 4 contribution ... .
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 subsection (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 £12,570,
In relation to Class 4 contributions payable by virtue of regulations under this section, regulations made by the Inland Revenue may—
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 or 7BZA.
The amount of a Class 4 contribution payable by virtue of regulations under this section is equal to the aggregate of— but the figures specified in this subsection are subject to alteration under section 129 of the Administration Act.
the main Class 4 percentage of so much of the total of the earnings referred to in subsection (1)(b) above as exceeds £12,570 but does not exceed £50,270; and
the additional Class 4 percentage of so much of that total as exceeds £50,270;
The Treasury may by regulations— as they consider appropriate to take account of the passing or making of a provision of the Income Tax Acts relating to firms or partners in firms.
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,
“Firm” has the same meaning as in the Income Tax (Trading and Other Income) Act 2005 (and includes a limited liability partnership in relation to which section 863(1) of that Act applies); and “partner” is to be read accordingly and includes a former partner.
Regulations under this section may have retrospective effect; but they may not have effect before the beginning of the tax year in which they are made.
Regulations may provide either generally or in relation to— that their liability in a particular tax year in respect of contributions of prescribed classes , or any prescribed part of such contributions, is not to exceed such maximum amount or amounts as may be prescribed.
any prescribed category of earners; or
earners in any prescribed category of employments,
Regulations made for the purposes of subsection (1) above may provide—
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.
Regulations may provide, in relation to earners otherwise liable for contributions of any class or any part of such contributions , for excepting them from the liability for such periods, and in such circumstances, as may be prescribed.
As respects any woman who was married or a widow on 6th April 1977 (the date of the coming into force of the repeal of the old provisions that primary Class 1 contributions might be paid at a reduced rate and Class 2 contributions need not be paid by a married woman or a widow) regulations shall provide—
for enabling her to elect that so 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.
Regulations under subsection (4) above may—
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.
The Department may by regulations provide for earnings factors to be derived, for such purposes as may be prescribed, as follows, that is to say— and if provision is made for a person to have earnings factors so derived for the purpose of establishing entitlement to any benefit, the regulations may, in relation to that person, vary or add to the requirements for entitlement to that benefit.
in the case of earnings factors for 1987-88 or any subsequent tax year—
from earnings upon which primary Class 1 contributions are paid at a reduced rate by virtue of regulations under subsection (4) above; or
from Class 2 contributions paid at a reduced rate by virtue of such regulations; and
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;
Regulations under any of subsections (1) to (5) above shall be made by the Treasury.
This section applies where—
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 Inland Revenue before the end of the tax year following year 1 (“year 2”).
After the end of year 2 the earner shall, except in such circumstances as may be prescribed, be treated for all purposes relating to— as if the earnings were derived from (or the benefit were made available by reason of) employed earner’s employment.
contributions and contributory benefits; and
statutory sick pay and statutory maternity pay,
Regulations under subsection (2) above shall be made by the Treasury.
In this Part references to “benefit” or “contributory benefit” include benefit under Part 1 of the Pensions Act (Northern Ireland) 2015.
An eligible person is entitled to pay a Class 3A contribution before the cut-off date, in return for a unit of additional pension.
The cut-off date is—
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.
A person is eligible to pay a Class 3A contribution if the person—
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.
The amount of a Class 3A contribution needed to obtain a unit of additional pension is to be determined in accordance with regulations made by the Treasury.
Before making those regulations the Treasury must consult the Government Actuary or the Deputy Government Actuary.
A person—
may pay Class 3A contributions on more than one occasion, but
may not obtain more than the maximum number of units of additional pension.
The maximum number of units of additional pension that a person may obtain is to be specified by the Treasury in regulations.
In this section “deferred”, in relation to graduated retirement benefit, has the meaning given by section 35(4A) of the National Insurance Act (Northern Ireland) 1966.
For the meaning of “deferred” in relation to a Category A or Category B retirement pension, see section 55(3) of this Act.
The Treasury may by regulations provide for a Class 3A contribution to be repaid in specified circumstances.
Regulations under subsection (1) may, in particular, make provision about applications for repayments and other procedural matters.
A person is to be treated as never having had a unit of additional pension if the Class 3A contribution paid in respect of it is repaid.
Regulations under subsection (1) may provide for benefits paid to a person because of the unit of additional pension to be recovered by deducting them from the repayment.
The Treasury may by regulations change who is eligible to pay Class 3A contributions.
The Treasury may by regulations remove the option for people to pay Class 3A contributions.
Regulations under this section may, in particular, amend an Act.
Contributory benefits under this Part of this Act are of the following descriptions, namely—
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incapacity benefit, comprising—
short-term incapacity benefit; and
long-term incapacity benefit;
invalidity benefit, comprising—
invalidity pension under section 33, 40 or 41 below (with increase for adult and child dependants);
invalidity allowance;
maternity allowance ... ;
widow’s benefit, comprising—
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widowed mother’s allowance...;
widow’s pension;
widowed parent's allowance;
retirement pensions of the following categories—
Category A, payable to a person by virtue of his own contributions (with increase for adult ... dependants); and
Category B, payable to a person by virtue of the contributions of a spouse or civil partner ... ;
for existing beneficiaries only, child’s special allowance.
shared additional pensions;
In this Act—
The provisions of this Part of this Act are subject to the provisions of Chapter II of Part III of the Pensions Act (reduction in benefits for members of schemes that were contracted-out).
Entitlement to any benefit specified in section 20(1) above, other than short-term incapacity benefit under subsection (1)(b) of section 30A below, long-term incapacity benefit under section subsection (5) of that section, maternity allowance under section 35 or 35B below or short-term or long-term incapacity benefit under section 40 or 41 belowor a shared additional pension under section 55A or 55AA below, depends on contribution conditions being satisfied (either by the claimant or by some other person, according to the particular benefit).
The class or classes of contribution which, for the purposes of subsection (1) above, are relevant in relation to each of those benefits are as follows— Short-term benefit . . . . . . Short-term incapacity benefit under section 30A(1)(a) below Class 1 or 2 Maternity allowance Class 1 or 2 Other benefits . . . . . . Widowed mother’s allowance Class 1, 2 or 3 Widowed parent’s allowance Class 1, 2 or 3 . . . . . . Widow’s pension Class 1, 2 or 3 Category A retirement pension Class 1, 2 or 3 Category B retirement pension Class 1, 2 or 3 Child’s special allowance Class 1, 2 or 3
The relevant contribution conditions in relation to the benefits specified in subsection (2) above are those specified in Part I of Schedule 3 to this Act.
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In subsection (4) above and Schedule 3 to this Act—
“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;
“the earnings factor”—
where the year in question is 1987-88 or any subsequent tax year, means, in relation to a person, the aggregate of his earnings factors derived from so 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 his Class 2 and Class 3 contributions; and
where the year in question is any earlier tax year, means, in relation to a person’s contributions of any class or classes, the aggregate of his earnings factors derived from all those contributions;
except in the expression “benefit year”, “year” means a tax year.
In this Part of this Act “benefit year” means a period— but for any prescribed purposes of this Part of this Act “benefit year” may by regulations be made to mean such other period (whether or not a period of 12 months) as may be specified in the regulations.
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;
Where primary Class 1 contributions have been paid or treated as paid on any part of a person’s earnings, the following provisions, namely— shall have effect as if such contributions had been paid or treated as paid on so much of the earnings as did not exceed the upper earnings limit.
subsection (5)(c) above;
sections 22(1)(a) , (2A) and (3)(a), 23(3)(a), 24(2)(a), 44(6)(za) and (a) ... below; and
paragraphs 2(4)(a) and (5)(a), 4(2)(a), 5(2)(b) and (4)(a) , 5A(3)(a) and 7(4)(a) of Schedule 3 to this Act,
A person shall, for the purposes specified in subsection (2) below, be treated as having annual earnings factors derived— but subject to the following provisions of this section and those of section 23 below.
in the case of 1987-88 or any subsequent tax year, from so 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;
The purposes referred to in subsection (1) above are those of—
establishing, by reference to the satisfaction of contribution conditions, entitlement to a contribution-based jobseeker’s allowance , to a contributory employment and support allowance or to any benefit specified in section 20(1) above, other than maternity allowance; ...
calculating the additional pension in the rate of a long-term benefit ; 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; and
establishing entitlement to bereavement support payment under section 29 of the Pensions Act (Northern Ireland) 2015.
Separate earnings factors may be derived for 1987-88 and subsequent tax years— and may be derived for any earlier tax year from contributions of different classes paid or credited in the same tax year, and from contributions which have actually been paid, as opposed to those not paid but credited.
from earnings not 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 the purpose specified in subsection (2)(b) above, in the case of the first appointed year or any subsequent tax year a person’s earnings factor shall be treated as derived only from so much of his earnings as did not exceed the applicable limit and on which primary Class 1 contributions have been paid or treated as paid. This subsection does not affect the operation of sections 44A and 44B below (deemed earnings factors).
Subject to regulations under section 19(4) to (6) above, no earnings factor shall be derived—
for 1987-88 or any subsequent tax year, from earnings in 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.
“The applicable limit” means—
in relation to a tax year before 2009–10, the upper earnings limit;
in relation to 2009–10 or any subsequent tax year, the upper accrual point.
Regulations may provide for crediting— for the purpose of bringing a person’s earnings factor for that tax year to a figure which will enable him to satisfy contribution conditions of entitlement to a contribution-based jobseeker’s allowance , to a contributory employment and support allowance or to any prescribed description of benefit (whether his own entitlement or another person’s).
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,
Regulations may impose limits with respect to the earnings factors which a person may have or be treated as having in respect of any one tax year.
The power to amend regulations made before 30th March 1977 (the making of the Social Security (Miscellaneous Provisions) (Northern Ireland) Order 1977) under subsection (5) above may be so exercised as to restrict the circumstances in which and the purposes for which a person is entitled to credits in respect of weeks before the coming into force of the amending regulations; but not so as to affect any benefit for a period before the coming into force of the amending regulations if it was claimed before 18th March 1977.
Regulations may provide for crediting— for the purposes of bringing an earnings factor for that tax year to a figure which will make that year a “qualifying year”, “pre-commencement qualifying year” or “post-commencement qualifying year” of a person for the purposes of Part 1 of the Pensions Act (Northern Ireland) 2015 (see sections 2(4) and 4(4) of that Act).
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,
Regulations under subsection (5ZA) must provide for crediting a person with such contributions as may be specified in respect of periods on or after 6 April 1975 during which the person was—
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.
Section 23A below makes provision for the crediting of Class 3 contributions for the purpose of determining entitlement to the benefits to which that section applies.
In this section, “contributory employment and support allowance” means a contributory allowance under Part 1 of the Welfare Reform Act (Northern Ireland) 2007 (employment and support allowance).
References in this Act or any other statutory provision to earnings factors derived from so much of a person's earnings as do not exceed the upper accrual point or the upper earnings limit are to be read, in relation to earners paid otherwise than weekly, as references to earnings factors derived from so much of those earnings as do not exceed the prescribed equivalent.
Earnings factors derived as mentioned in section 22(1) above, including earnings factors as increased by any order under section 130 of the Administration Act—
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.
Subsection (1) above does not require earnings factors in respect of the tax year 1978-79 or any subsequent tax year which have been revalued for the purpose of calculating guaranteed minimum pensions under the Pensions Order or the Pensions Act to be expressed as whole numbers of pounds.
The tables and rules referred to in subsection (1) above shall be drawn up so that, in general—
in respect of the tax year 1987-88 and any subsequent tax year, the amount of earnings not exceeding the upper earnings limit upon which primary Class 1 contributions have been paid or treated as paid gives rise, subject to subsections (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.
The Department may by regulations make such modifications of subsection (3)(a) above as appear to the Department to be appropriate in consequence of section 8(2) above.
For the purposes specified in section 22(2)(b) (additional pension), subsection (3)(a) has effect in relation to 2009–10 and subsequent tax years as if the reference to the upper earnings limit were to the upper accrual point.
Regulations may provide for requiring persons to maintain, in such form and manner as may be prescribed, records of such earnings paid by them as are relevant for the purpose of calculating earnings factors, and to retain such records for so long as may be prescribed.
Where the Department is satisfied that records of earnings relevant for the purpose of calculating a person’s earnings factors for the tax year 1987-88 or any subsequent tax year have not been maintained or retained or are otherwise unobtainable, then, for the purpose of determining those earnings factors, the Department may—
compute, in such manner as it thinks fit, an amount which shall be regarded as the amount of so 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.
This section applies to the following benefits—
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 or 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,
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The contributor concerned in the case of a benefit to which this section applies shall be credited with a Class 3 contribution for each week falling after 6th April 2010 in respect of which the contributor was a relevant carer.
A person is a relevant carer in respect of a week if the person—
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.
Regulations may make provision for a person's entitlement to be credited with Class 3 contributions by virtue of falling within subsection (3)(b) or (c) above to be conditional on the person—
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 or to the Commissioners for Her Majesty’s Revenue and Customs.
The contributor concerned in the case of a benefit to which this section applies shall be credited with 52 Class 3 contributions for each tax year ending before 6th April 2010 in which the contributor was precluded from regular employment by responsibilities at home within the meaning of regulations under paragraph 5(7) of Schedule 3 to this Act.
But the maximum number of tax years for which a person can be credited with contributions under subsection (5) above is—
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) ... above, half the requisite number of years of the person's working life.
The table in paragraph 5(5) of Schedule 3 to this Act (requisite number of years of a working life of given duration) applies for the purposes of subsection (6)(b) above as it applies for the purposes of the second condition set out in paragraph 5(3) of that Schedule.
For the purpose of determining entitlement to a benefit to which this section applies, a week that falls partly in one tax year and partly in another is to be treated as falling in the year in which it begins and not in the following year.
Where this section, or regulations made under it, have the effect that the contributor concerned is credited, on or after 6th April 2016, with contributions for a tax year starting before that date, the contributions are to be treated for the purposes of calculating the rate under paragraph 3 of Schedule 1 to the Pensions Act (Northern Ireland) 2015 as having been credited before 6th April 2016.
In this section—
Subject to the provisions of this section, a person who satisfies any of the three conditions of subsection (2) below shall be entitled to unemployment benefit in respect of any day of unemployment which forms part of a period of interruption of employment.
The conditions of this subsection are that—
the person is under pensionable age on the day in question and satisfies the contribution conditions specified for unemployment benefit in Schedule 3, Part I, paragraph 1;
on that day the person—
is over pensionable age, but not more than 5 years over that age; and
would be entitled to a Category A retirement pension if his entitlement had not been deferred or if he had not made an election under section 54(1) below; or
on that day the person—
is over pensionable age, but not more than 5 years over that age; and
would be entitled to a Category B retirement pension by virtue of the contributions of his deceased spouse, but for any such deferment or election.
A person shall not be entitled to unemployment benefit for the first three days of any period of interruption of employment.
In the case of a person entitled under paragraph (a) of subsection (2) above unemployment benefit shall be payable at the weekly rate specified in Schedule 4, Part I, paragraph 1.
In the case of any person over pensionable age who is entitled under paragraph (b) or (c) of subsection (2) above, unemployment benefit shall be payable at the weekly rate at which the retirement pension referred to in the applicable paragraph of that subsection would have been payable; but in determining that rate for the purposes of this subsection any increase specified in subsection (6) below shall be disregarded.
The increases to be disregarded for the purposes of subsection (5) above are the following—
any increase (for invalidity) under section 47(1) below;
any increase (for married women) under section 53(2) below or (for deferred entitlement) under Schedule 5 to this Act;
any increase (for dependants) under section 80, 83 or 85 below;
any increase (for Category A or Category B pensioners) under section 132 of the Administration Act which corresponds to an increase under section 150 of the Great Britain Administration Act.
The amount payable by way of benefit under this section for any day of unemployment or of incapacity for work shall be one sixth of the appropriate weekly rate.
A person who, in respect of any period of interruption of employment, has been entitled to unemployment benefit for 312 days shall not thereafter be entitled to that benefit for any day of unemployment (whether in the same or a subsequent period of interruption of employment) unless before that day he has requalified for benefit.
A person who has exhausted his right to unemployment benefit requalifies for it on the next occasion when, having again been in employment as an employed earner, he makes a claim for that benefit in circumstances such that the requalification conditions are satisfied with respect to each of at least 13 weeks in the period of 26 weeks immediately preceding—
the day on which the claim is made, or
if he would not requalify by reference to that day, his first day of unemployment since he was last in employment as an employed earner.
For the purposes of subsection (2) above the requalification conditions are satisfied with respect to any week if—
the person in question has been in employment as an employed earner in that week;
he has worked in such employment for at least 16 hours in that week; and
the week begins after the last day for which he was entitled to unemployment benefit.
Subsection (2) above shall have effect in prescribed cases with the substitution for the reference to 26 weeks of a reference to such longer period as may be prescribed.
Where a person requalifies for unemployment benefit, subsection (1) above shall again apply to him but, in a case where the period of interruption of employment in which he exhausted his right to that benefit continues after his requalification, as if the part before and the part after his requalification were distinct periods of interruption of employment.
Regulations may provide for a person who would be entitled to unemployment benefit but for the operation of any provision of this Act or of regulations disentitling him to it or disqualifying him for it to be treated as if entitled to it for the purposes of this section.
Subject to the following provisions of this section—
an employed earner who has lost employment as an employed earner by reason of a stoppage of work due to a trade dispute at his place of employment is disqualified for receiving unemployment benefit for any day during the stoppage unless he proves that he is not directly interested in the dispute; and
an employed earner who has withdrawn his labour in furtherance of a trade dispute, but does not fall within paragraph (a) above, is disqualified for receiving unemployment benefit for any day on which his labour remains withdrawn.
A person disqualified under subsection (1)(a) above for receiving unemployment benefit shall cease to be so disqualified if he proves that during the stoppage—
he has become bona fide employed elsewhere;
his employment has been terminated by reason of redundancy within the meaning of section 11(2) of the Contracts of Employment and Redundancy Payments Act (Northern Ireland) 1965; or
he has bona fide resumed employment with his employer but has subsequently left for a reason other than the trade dispute.
In this Act—
“place of employment” in relation to any person, means the factory, workshop, farm or other premises or place at which he was employed, so however that, where separate branches of work which are commonly carried on as separate businesses in separate premises or at separate places are in any case carried on in separate departments on the same premises or at the same place, each of those departments shall for the purposes of this paragraph be deemed to be a separate factory or workshop or farm or separate premises or a separate place, as the case may be;
“trade dispute” means any dispute between employers and employees, or between employees and employees, which is connected with the employment or non-employment or the terms of employment or the conditions of employment of any persons, whether employees in the employment of the employer with whom the dispute arises, or not.
Subject to section 29 below a person shall be disqualified for receiving unemployment benefit for such period not exceeding 26 weeks as may be determined in accordance with Part II of the Administration Act if—
he has lost his employment as an employed earner through his misconduct, or has voluntarily left such employment without just cause;
after a situation in any employment has been properly notified to him as vacant or about to become vacant, he has without good cause refused or failed to apply for that situation or refused to accept that situation when offered to him;
he has without good cause neglected to avail himself of a reasonable opportunity of employment;
he has without good cause refused or failed to carry out any official recommendations given to him with a view to assisting him to find employment, being recommendations which were reasonable having regard to his circumstances and to the means of obtaining that employment usually adopted in the district in which he resides;
he has lost his place on an approved training scheme through his misconduct, or has voluntarily left such a place without good cause;
after a place on an approved training scheme has been properly notified to him as vacant or about to become vacant, he has without good cause refused or failed to apply for that place or refused to accept that place when offered to him; or
he has without good cause neglected to avail himself of a reasonable opportunity of a place on an approved training scheme.
The Department may by order substitute a shorter period for the period for the time being mentioned in subsection (1) above.
Regulations may also provide for imposing, in the case of any prescribed category of persons— if, having regard to special circumstances, it appears to the Department necessary to do so for the purpose of preventing inequalities, or injustice to the general body of employed earners, or of earners generally, as the case may be.
additional conditions with respect to the receipt of unemployment benefit; and
restrictions on the rate and duration of unemployment benefit,
For the purposes of this section a person who has been dismissed by his employer by reason of redundancy within the meaning of section 11(2) of the Contracts of Employment and Redundancy Payments Act (Northern Ireland) 1965 after volunteering or agreeing so to be dismissed shall not be deemed to have left his employment voluntarily.
For the purposes of subsection (1) above regulations may— but, subject to any such regulations, in determining for the purposes of that subsection whether a person does or does not have good cause for any act or omission, there shall be disregarded any matter relating to the level of remuneration in the employment in question.
prescribe matters which are or are not to be taken into account in determining whether a person does or does not have good cause for any act or omission; or
prescribe circumstances in which a person is or is not to be regarded as having or not having good cause for any act or omission;
For the purposes of this section—
“properly notified”, in subsection (1)(b) and (f) above, means notified by the Department of Economic Development or some other recognised agency, or by or on behalf of an employer;
“official recommendations”, in subsection (1)(d) above, means recommendations in writing made by an officer of the Department of Economic Development;
“approved training scheme”, in subsection (1)(e), (f) and (g) above, means a scheme under which persons— and which is approved by the Department of Economic Development for the purposes of this section;
are trained for employment; or
acquire work-experience for the purpose of becoming or keeping fit for entry to or return to regular employment,
“week” means any period of 7 days.
Nothing in section 28 above or in regulations under that section shall be taken to disqualify a person for receiving unemployment benefit by reason only of his refusal—
to seek or accept employment in a situation which is vacant in consequence of a stoppage of work due to a trade dispute; or
to seek or accept during the permitted period any employment other than employment in his usual occupation at a level of remuneration not lower than he is accustomed to receive.
Regulations shall make provision for the purpose of enabling any person of a prescribed description to accept any employed earner’s employment without being disqualified under— should he leave that employment voluntarily and without just cause at any time after the end of the 6th week, but not later than the end of the 12th week, of a trial period.
subsection (1)(a) of section 28 above, so far as it relates to a person who voluntarily leaves such employment without just cause, or
subsection (1)(c) of that section,
In this section—
“employee” means a person who is— but subject to regulations, which may provide for cases where any such person is not to be treated as an employee for the purposes of this Part of this Act and for cases where any person who would not otherwise be an employee for those purposes is to be treated as an employee for those purposes;
“current”, in relation to the lower and upper earnings limits and primary and secondary thresholds under section 5(1) above, means for the time being in force;
In this Part of this Act, “employee” means a person who is—
gainfully employed in Northern Ireland either under a contract of service or in an office (including elective office) with earnings (within the meaning of Parts 1 to 5 above); ...
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
In subsection (1)(b) above “the relevant conditions or condition” means—
in a case where the person attains pensionable age before 6th April 2010, the conditions specified in Schedule 3, Part 1, paragraph 5;
in a case where the person attains pensionable age on or after that date, the condition specified in Schedule 3, Part 1, paragraph 5A.
Regulations may provide—
for cases where a person who falls within the definition in subsection (2) above is not to be treated as an employee for the purposes of this Part of this Act; and
for cases where a person who would not otherwise be an employee for the purposes of this Part of this Act is to be treated as an employee for those purposes.
For the purposes of this subsection a man is terminally ill if he suffers from a progressive disease and his death in consequence of that disease can reasonably be expected within 6 months.
The following abbreviations are used in this Table:— 1975 = The Social Security (Northern Ireland) Act 1975 (c. 15) 1975OC = The Industrial Injuries and Diseases (Northern Ireland Old Cases) Act 1975 (c. 17) 1975P = The Social Security Pensions (Northern Ireland) Order 1975 (NI 15) 1975CB = The Child Benefit (Northern Ireland) Order 1975 (NI 16) 1976 = The Social Security and Family Allowances (Northern Ireland) Order 1976 (NI 9) 1976IR = The Industrial Relations (Northern Ireland) Order 1976 (NI 16) 1977 = The Social Security (Miscellaneous Provisions) (Northern Ireland) Order 1977 (NI 11) 1977A = The Social Security (Miscellaneous Provisions) Act 1977 (c. 5) 1977SB = The Supplementary Benefits (Northern Ireland) Order 1977 (NI 27) 1979 = The Social Security (Northern Ireland) Order 1979 (NI 5) 1980 = The Social Security (Northern Ireland) Order 1980 (NI 8) 1980(2) = The Social Security (No. 2) (Northern Ireland) Order 1980 (NI 13) 1980A = The Social Security Act 1980 (c. 30) 1981C = The Social Security (Contributions) (Northern Ireland) Order 1981 (NI 9) 1981 = The Social Security (Northern Ireland) Order 1981 (NI 25) 1981MC = The Magistrates' Courts (Northern Ireland) Order 1981 (NI 26) 1982 = The Social Security (Northern Ireland) Order 1982 (NI 16) 1982A = The Social Security and Housing Benefits Act 1982 (c. 24) 1982SR = The Social Security (Contributions, Re-rating) Order (Northern Ireland) 1982 (SR 1982 No. 413) 1983 = The Social Security Adjudications (Northern Ireland) Order 1983 (NI 17) 1984 = The Health and Social Security (Northern Ireland) Order 1984 (NI 8) 1984F = The Fines and Penalties (Northern Ireland) Order 1984 (NI 3) 1985 = The Social Security (Northern Ireland) Order 1985 (NI 16) 1985SR = The Social Security (Contributions and Credits) (Transitional and Consequential Provisions) Regulations (Northern Ireland) 1985 (SR 1985 No. 260) 1986 = The Social Security (Northern Ireland) Order 1986 (NI 18) 1986A = The Social Security Act 1986 (c. 50) 1987 = The Social Fund (Maternity and Funeral Expenses) (Northern Ireland) Order 1987 (NI 8) 1988 = The Social Security (Northern Ireland) Order 1988 (NI 2) 1988E = The Employment and Training (Amendment) (Northern Ireland) Order 1988 (NI 10) ICTA 1988 = The Income and Corporation Taxes Act 1988 (c. 1) 1989 = The Social Security (Northern Ireland) Order 1989 (NI 13) 1990 = The Social Security (Northern Ireland) Order 1990 (NI 15) 1991C = The Social Security (Contributions) (Northern Ireland) Order 1991 (NI 22) 1991D = The Disability Living Allowance and Disability Working Allowance (Northern Ireland) Order 1991 (NI 17) 1991R = The Social Security (Contributions) (Re-rating) (No. 2) Order (Northern Ireland) 1991 (SR 1991 No. 542) 1991RF = The Redundancy Fund (Abolition) (Northern Ireland) Order 1991 (NI 2) 1991SP = The Statutory Sick Pay (Northern Ireland) Order 1991 (NI 9) 1992CP = The Social Security (Consequential Provisions) Act 1992 (c. 6) 1992U = The Social Security Benefits Up-rating Order (Northern Ireland) 1992 (SR 1992 No. 18) M (followed by a number) = The paragraph in the Memorandum under the Consolidation of Enactments (Procedure) Act 1949
For the purposes of any provisions of this Act relating to incapacity benefit, subject to the following provisions and save as otherwise expressly provided—
a day of incapacity for work means a day on which a person is incapable of work;
a period of incapacity for work means a period of 4 or more consecutive days, each of which is a day of incapacity for work; and
any two such periods not separated by a period of more than 8 weeks shall be treated as one period of incapacity for work.
Any day which falls within the maternity allowance period (as defined in section 35(2) below) shall be treated for the purposes of any provision of this Act relating to incapacity benefit as a day of incapacity for work unless the woman is disqualified for receiving a maternity allowance for that day by virtue of regulations under section 35(3)(a) below.
Regulations may make provision (subject to the preceding provisions of this section) as to the days which are or are not to be treated as days of incapacity for work for the purposes of any provision of this Act relating to incapacity benefit.
Regulations may provide—
that paragraph (b) of subsection (1) above shall have effect as if the reference there to 4 consecutive days were to such lesser number of days, whether consecutive or not, within such period of consecutive days as may be specified in the regulations; and
that paragraph (c) of that subsection shall have effect as if for the reference to 8 weeks there were substituted a reference to such larger number of weeks as may be specified in the regulations.
Where a person claims the higher rate of short-term incapacity benefit, or long-term incapacity benefit, under section 30A above for a period commencing after he has ceased to be in qualifying remunerative work (within the meaning of Part 1 of the Tax Credits Act 2002) and— every day during that period on which he satisfied those conditions is to be treated for the purposes of the claim as a day of incapacity for work for him.
the day following that on which he so ceased was a day of incapacity for work for him,
he has been entitled to the higher rate of short-term incapacity benefit, or to long-term incapacity benefit, under section 30A above within the period of two years ending with that day of incapacity for work, and
he satisfied the relevant tax credit conditions on the day before he so ceased,
A person satisfies the relevant tax credit conditions on a day if—
he is entitled for the day to the disability element of working tax credit (on a claim made by him or by him jointly with another) or would be so entitled but for the fact that the relevant income (within the meaning of Part 1 of the Tax Credits Act 2002) in his or their case is such that he is not so entitled, and
either working tax credit or any element of child tax credit other than the family element is paid in respect of the day on such a claim.
Where—
a person becomes engaged in training for work; and
he was entitled to the higher rate of short-term incapacity benefit, or to long-term incapacity benefit under section 30A above, for one or more of the 56 days immediately before he became so engaged; and
the first day after he ceases to be so engaged is for him a day of incapacity for work and falls not later than the end of the period of two years beginning with the last day for which he was entitled to such benefit,
Without prejudice to any other power to make regulations under this Part of this Act, regulations may specify cases in which, for the purposes of this Part of this Act or of such provisions of this Part of this Act as may be prescribed—
two or more employers are to be treated as one;
two or more contracts of service in respect of which the same person is an employee are to be treated as one.
In this Part of this Act, except section 167ZE, “week” means a period of 7 days beginning with Sunday or such other period as may be prescribed in relation to any particular case or class of cases.
For the purposes of this Part of this Act, a person’s normal weekly earnings shall, subject to subsection (8) below, be taken to be the average weekly earnings which in the relevant period have been paid to him or paid for his benefit under the contract of service with the employer in question.
For the purposes of subsection (6) above, “earnings” and “relevant period” shall have the meanings given to them by regulations.
In such cases as may be prescribed, a person’s normal weekly earnings shall be calculated in accordance with regulations.
Where in consequence of the establishment of one or more Health and Social Services trusts under the Health and Personal Social Services (Northern Ireland) Order 1991, a person’s contract of employment is treated by a scheme under that Order as divided so as to constitute two or more contracts, regulations may make provision enabling the person to elect for all of those contracts to be treated as one contract for the purposes of this Part of this Act or such provisions of this Part of this Act as may be prescribed.
Regulations under subsection (9) above may prescribe—
the conditions that must be satisfied if a person is to be entitled to make such an election;
the manner in which, and the time within which, such an election is to be made;
the persons to whom, and the manner in which, notice of such an election is to be given;
the information which a person who makes such an election is to provide, and the persons to whom, and the time within which, he is to provide it;
the time for which such an election is to have effect;
which one of the person’s employers under two or more contracts is to be regarded for the purposes of statutory paternity pay as his employer under the contract.
The powers under subsections (9) and (10) above are without prejudice to any other power to make regulations under this Part of this Act.
In this Part of this Act “regulations” means regulations made by the Department and in relation to any such regulations sections 171 and 172 below have effect as if references to the Department were references to the Department for Employment and Learning.
Regulations under any of subsections (4) to (10) above must be made with the concurrence of the Board.
If payments by way of occupational or personal pension which in the aggregate exceed the maximum sum are made for any week to a person who has attained the age of 55, the rate of any unemployment benefit to which apart from this section he is entitled for that week shall be reduced by 10 pence for each 10 pence of the excess; and in this subsection “the maximum sum” means such sum not less than £35 as is prescribed.
Where a reduction in the rate of unemployment benefit payable to a person falls to be made under this section the reduction shall be made, so far as is necessary—
initially against so much of the benefit as falls to be paid by virtue of section 25(4) or (5) above or of regulations under section 60 below;
then against any increase in the benefit payable under section 82 below; and
finally against any increase in the benefit payable under section 80 below.
Regulations may provide—
for such sums as are specified in or determined under the regulations to be disregarded for the purposes of this section;
for securing that no reduction in pursuance of subsection (1) above is made in the unemployment benefit for any day before the day which in pursuance of the regulations is treated as that on which relevant payments by way of occupational or personal pension begin;
for this section to apply, in cases where— as if there were made to the person such weekly payments by way of occupational or personal pension as are specified in or determined under the regulations;
a lump sum is paid to a person in connection with a former employment of his or arrangements are made for a lump sum to be so paid;
benefits of any description are made available to a person in connection with a former employment of his or arrangements are made for them to be made so available; or
payments by way of occupational or personal pension to a person are assigned, reduced or postponed or are made otherwise than weekly,
for the method of determining whether payments by way of occupational or personal pension are made to a person for any week and the amount of any such payments which are so made;
for section 26(1) above and section 57(1) below to have effect, in relation to a person whose rate of unemployment benefit is reduced by virtue of this section, with such modifications as are prescribed.
In this section— and the reference in subsection (1) above to unemployment benefit includes any increase of the benefit on account of dependants.
“couple” means—
“prescribed” means prescribed by regulations.
In this part of this Act—
A person satisfies the relevant tax credit conditions on a day if—
he is entitled for the day to the disability element of working tax credit (on a claim made by him or by him jointly with another) or would be so entitled but for the fact that the relevant income (within the meaning of Part 1 of the Tax Credits Act 2002) in his or their case is such that he is not so entitled, and
either working tax credit or any element of child tax credit other than the family element is paid in respect of the day on such a claim.
an increase of allowance under Article 8 of the Pneumoconiosis, Byssinosis and Miscellaneous Diseases Benefit Scheme 1983 (constant attendance allowance for certain persons to whom that Scheme applies) or under the corresponding provision of any Scheme which may replace that Scheme;
Subject to the following provisions of this section, a person who satisfies
either of the conditions mentioned in subsection (2) below; or
if he satisfies neither of those conditions, each of the conditions mentioned in subsection (2A) below,
In the case of a person over pensionable age the weekly rate of short-term incapacity benefit is, subject to subsection (4) below, that at which the relevant retirement pension referred to in section 30A(2)(b) above would have been payable.
For the purposes of this section “week” means any period of 7 days.
For the purposes of section 35(1) above the appropriate weekly rate is (subject to subsection (5A) below) whichever is the lower rate of—
a weekly rate equivalent to 90 per cent. of the woman's average weekly earnings; and
the weekly rate for the time being prescribed under section 162(1)(b) below.
For the purposes of this section a woman’s
Subject to the provisions of this section, a person who satisfies any of the three conditions of subsection (2) below shall be entitled to sickness benefit in respect of any day of incapacity for work which forms part of a period of interruption of employment.
The conditions of this subsection are that—
the person is under pensionable age on the day in question and satisfies the contribution conditions specified for sickness benefit in Schedule 3, Part I, paragraph 2;
on that day the person—
is over pensionable age, but not more than 5 years over that age; and
would be entitled to a Category A retirement pension if his entitlement had not been deferred or if he had not made an election under section 54(1) below; or
on that day the person—
is over pensionable age, but not more than 5 years over that age; and
would be entitled to a Category B retirement pension by virtue of the contributions of his deceased spouse, but for any such deferment or election.
Subsection (1) above is subject to the provision made by section 102 below in relation to entitlement to sickness benefit in cases of industrial injury.
A person shall not be entitled to sickness benefit for the first 3 days of any period of interruption of employment.
In the case of a person entitled under paragraph (a) of subsection (2) above (including a person entitled by virtue of that paragraph and section 102 below) sickness benefit shall be payable at the weekly rate specified in Schedule 4, Part I, paragraph 2.
In the case of any person over pensionable age who is entitled under paragraph (b) or (c) of subsection (2) above, sickness benefit shall be payable at the weekly rate at which the retirement pension referred to in the applicable paragraph of that subsection would have been payable; but in determining that rate for the purposes of this subsection any increase specified in subsection (7) below shall be disregarded.
The increases to be disregarded for the purposes of subsection (6) above are the following—
any increase (for married women) under section 53(2) below or (for deferred entitlement) under Schedule 5 to this Act;
any increase (for dependants) under section 80, 83 or 85 below; and
any increase (for Category A or Category B pensioners) under section 132 of the Administration Act which corresponds to an increase under section 150 of the Great Britain Administration Act.
The amount payable by way of benefit under this section for any day of incapacity for work shall be one-sixth of the appropriate weekly rate.
Regulations may provide for disqualifying a person for receiving sickness benefit for such period not exceeding 6 weeks as may be determined in accordance with Part II of the Administration Act if—
he has become incapable of work through his own misconduct; or
he fails without good cause to attend for, or to submit himself to, such medical or other examination or treatment as may be required in accordance with the regulations, or to observe any prescribed rules of behaviour.
Regulations may also provide for imposing, in the case of any prescribed category of persons— if, having regard to special circumstances, it appears to the Department necessary to do so for the purpose of preventing inequalities, or injustice to the general body of employed earners, or of earners generally, as the case may be.
additional conditions with respect to the receipt of sickness benefit; and
restrictions on the rate and duration of sickness benefit,
For the purposes of this section “week” means any period of 7 days.
The following provisions have effect in calculating for the purposes of— the number of days for which a person has been entitled to short-term incapacity benefit.
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),
There shall be included—
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.
There shall also be included such days as may be prescribed in respect of which a person was entitled to statutory sick pay, and on the first of which he satisfied the contribution conditions for short-term incapacity benefit.
There shall be excluded any days in respect of which a person was disqualified for receiving incapacity benefit.
“occupational pension scheme”, “personal pension scheme” and “public service pension scheme” each has the meaning given by section 1 of the Pension Schemes (Northern Ireland) Act 1993, except that “personal pension scheme” includes an annuity contract or trust scheme approved under section 620 or 621 of the Income and Corporation Taxes Act 1988, or a substituted contract within the meaning of section 622(3) of that Act, which is treated as having become a registered pension scheme by virtue of paragraph 1(1)(f) of Schedule 36 to the Finance Act 2004.
Where— the amount of that benefit shall be reduced by an amount equal to 50 per cent. of that excess.
a person is entitled to incapacity benefit in respect of any period of a week or part of a week;
there is— payable to him in respect of that period (or a period which forms part of that period or includes that period or part of it); and
a pension payment;
a PPF periodic payment; or
any combination of the payments specified in sub-paragraphs (i) and (ii) above,
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,
In subsection (1) above “the threshold” means—
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.
Regulations may secure that a person of any prescribed description does not suffer any reduction under subsection (1) above in any amount of incapacity benefit to which he is entitled.
Regulations may provide—
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 or 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 or 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.
In this section “pension payment” means— and “specified” means prescribed by or determined in accordance with regulations under this section.
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;
For the purposes of subsection (5) above
Where the net amount of councillor’s allowance to which a person is entitled in respect of any week exceeds such amount as may be prescribed, an amount equal to the excess shall be deducted from the amount of any incapacity benefit to which he is entitled in respect of that week, and only the balance remaining (if any) shall be payable.
In this section “councillor’s allowance” means such payments for or in connection with the work which a person undertakes as a member of a district council as may be prescribed for the purposes of this section; and where any such payments are made otherwise than weekly, an amount calculated or estimated in accordance with regulations shall be regarded as the weekly amount of the payments.
In subsection (1) above “net amount”, in relation to any councillor’s allowance to which a person is entitled, means the aggregate amount of the councillor’s allowance or allowances to which he is entitled for the week in question, reduced by the amount of any expenses incurred by him in that week in connection with his membership of the council or councils in question.
Where in respect of any period of interruption of employment a person has been entitled to sickness benefit for 168 days (including, in the case of a woman, any day for which she was entitled to a maternity allowance) then— and any day in the first 3 days of a period of interruption of employment which was a day of incapacity for work shall be treated for the purposes of this subsection as a day on which he was so entitled.
he shall cease to be entitled to that benefit for any subsequent day of incapacity for work falling within that period; and
he shall be entitled to an invalidity pension under this section for any day of incapacity for work in that period for which, by virtue only of paragraph (a) above, he is not entitled to sickness benefit if on that day either—
he is under pensionable age, or
being over that age but not more than 5 years over it he satisfies either of the conditions of subsection (2) below;
The conditions of this subsection are that on that day—
the person would be entitled to a Category A retirement pension if his entitlement had not been deferred or if he had not made an election under section 54(1) below; or
the person would be entitled to a Category B retirement pension by virtue of the contributions of his deceased spouse, but for any such deferment or election.
Except as provided by subsection (4) below, the weekly rate of an invalidity pension under this section shall for any period of interruption of employment be determined in accordance with the provisions of sections 44 and 45 below as they apply in the case of a Category A retirement pension, but—
with the modification provided by section 46(1) below, and
with the substitution for section 44(7) below of the following—.
In the case of a person over pensionable age who is entitled to an invalidity pension under paragraph (a) or (b) of subsection (2) above, the pension shall be payable at the weekly rate at which the retirement pension referred to in the applicable paragraph of that subsection would have been payable, apart from any increase to be disregarded by virtue of subsection (5) below.
The increases to be disregarded for the purposes of subsection (4) above are the following—
if he is also entitled to an invalidity allowance, any increase under section 47(1) or 50(2) below;
any increase (for married women) under section 53(2) below or (for deferred entitlement) under Schedule 5 to this Act;
any increase (for dependants) under section 80, 83 or 85 below; and
any increase (for Category A or Category B pensioners) under section 132 of the Administration Act which corresponds to an increase under section 150 of the Great Britain Administration Act.
The amount payable by way of an invalidity pension under this section shall for any day of incapacity for work be one sixth of the appropriate weekly rate.
Where— any day since that day which fell within a week for which he was entitled to a disability working allowance shall be treated for the purposes of any claim for such a pension for a period commencing after he ceases to be engaged as mentioned in paragraph (a) above as having been a day of incapacity for work.
a person who is engaged and normally engaged in remunerative work ceases to be so engaged; and
he is entitled to a disability working allowance for the week in which there falls the last day on which he is so engaged; and
he qualified for a disability working allowance for that week by virtue of an invalidity pension under this section having been payable to him; and
the first relevant day after he ceases to be engaged as mentioned in paragraph (a) above is for him a day of incapacity for work and falls not later than the end of the period of 2 years beginning with the last day for which he was entitled to such a pension,
Any day other than a Sunday or a day prescribed under section 57(1)(e) below is a relevant day for the purposes of subsection (7) above.
Regulations may make provision in relation to entitlement to invalidity pension under this section—
corresponding to that made by or under section 102 below in relation to sickness benefit for persons who have attained pensionable age;
restricting entitlement to invalidity pension under this section in cases where in respect of one or more of the 168 days mentioned in subsection (1) above the person claiming invalidity pension (whether or not he has attained pensionable age) would not have been entitled to sickness benefit but for the provision so made.
The Department may by regulations provide that, for the purpose of entitlement to invalidity pension under this section, such days as may be prescribed, in respect of which a person is or has been entitled to statutory sick pay, shall be days in respect of which he is deemed to be or to have been entitled to sickness benefit.
A person under pensionable age who is deemed in accordance with regulations under subsection (10) above to have been entitled to sickness benefit for the whole or any part of a period of 168 days such as is mentioned in subsection (1) above shall not be entitled to invalidity pension under this section unless he would have satisfied the contribution conditions for sickness benefit had he claimed that benefit on the first of those days.
If a person is more than 5 years below pensionable age on the qualifying date in any period of interruption of employment then, subject to the following provisions of this section, in respect of every day of that period in respect of which he is entitled to an invalidity pension, he shall also be entitled to an invalidity allowance at the appropriate weekly rate specified in Schedule 4, Part I, paragraph 3.
In this section “the qualifying date” means the first day in the period of interruption of employment in question (whether that day falls before the coming into force of this section or later) which is a day of incapacity for work or such earlier day as may be prescribed.
An invalidity allowance shall be payable—
at the higher rate specified in Schedule 4, Part I, paragraph 3, if—
the qualifying date fell before 5th July 1948; or
on the qualifying date the beneficiary was under the age of 35; or
on the qualifying date the beneficiary was under the age of 40 and had not attained pensionable age before 6th April 1979;
at the middle rate so specified if paragraph (a) above does not apply and either—
on the qualifying date the beneficiary was under the age of 45; or
on the qualifying date the beneficiary was under the age of 50 and had not attained pensionable age before 6th April 1979;
at the lower rate so specified if paragraphs (a) and (b) above do not apply, and on the qualifying date the beneficiary was a man under the age of 60 or a woman under the age of 55.
Where for any period the weekly rate of the invalidity pension to which the beneficiary is entitled includes an additional pension such as is mentioned in section 44(3)(b) below, for that period the relevant amount shall be deducted from the appropriate weekly rate of invalidity allowance and he shall be entitled to invalidity allowance only if there is a balance after the deduction and, if there is such a balance, at a weekly rate equal to it.
In this section “the relevant amount” means an amount equal to the additional pension reduced by the amount of any reduction in the weekly rate of the invalidity pension made by virtue of Article 31 of the Pensions Order.
In this section references to an additional pension are references to that pension after any increase under section 52(3) below but without any increase under paragraphs 1 and 2 of Schedule 5 to this Act.
The amount payable by way of invalidity allowance shall for any day of incapacity for work be one sixth of the appropriate weekly rate or, where subsection (4) above applies, of the weekly rate payable under that subsection.
A woman shall be entitled to a maternity allowance under this section, at the appropriate weekly rate determined under section 35A below, if—
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.
Subject to the following provisions of this section, a maternity allowance under this section shall be payable for the period (“the maternity allowance period”) which, if she were entitled to statutory maternity pay, would be the maternity pay period under section 161 below.
Regulations may provide—
for disqualifying a woman for receiving a maternity allowance under this section if—
during the maternity allowance period, except in prescribed cases, she does any work in employment as an employed or self-employed earner;
at any time before she is confined she fails without good cause to attend for, or submit herself to, any medical examination required in accordance with the regulations;
during the maternity allowance period she fails without good cause to observe any prescribed rules of behaviour; or
that this section and section 35A below shall have effect subject to prescribed modifications in relation to cases in which a woman has been confined and—
has not made a claim for a maternity allowance under this section in expectation of that confinement (other than a claim which has been disallowed); or
has made a claim for a maternity allowance under this section in expectation of that confinement (other than a claim which has been disallowed), but she was confined more than 11 weeks before the expected week of confinement.
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) or (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.
A woman who has become entitled to a maternity allowance under this section shall cease to be entitled to it if she dies before the beginning of the maternity allowance period; and if she dies after the beginning, but before the end, of that period, the allowance shall not be payable for any week subsequent to that in which she dies.
Regulations may provide for the duration of the maternity allowance period as it applies to a woman to be reduced, subject to prescribed restrictions and conditions.
Where for any purpose of this Part of this Act or of regulations it is necessary to calculate the daily rate of a maternity allowance under this section the amount payable by way of that allowance for any day shall be taken as one seventh of the weekly rate of the allowance.
Sunday or such other day in each week as may be prescribed shall be disregarded; and
the amount payable by way of that allowance for any other day shall be taken as one sixth of the weekly rate of the allowance.
Regulations under subsection (3A) are to secure that the reduced period ends at a time—
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.
In this section “confinement” means— and “confined” shall be construed accordingly; and where a woman’s labour begun on one day results in the issue of a child on another day she shall be taken to be confined on the day of the issue of the child or, if labour results in the issue of twins or a greater number of children, she shall be taken to be confined on the day of the issue of the last of them.
labour resulting in the issue of a living child, or
labour after 24 weeks of pregnancy resulting in the issue of a child whether alive or dead,
Regulations under subsection (3A) may, in particular, prescribe restrictions and conditions relating to—
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.
The fact that the mother of a child is being paid maternity allowance under this section shall not be taken into consideration by any court in deciding whether to order payment of expenses incidental to the birth of the child.
Regulations may provide for a reduction in the duration of the maternity allowance period as it applies to a woman to be revoked, subject to prescribed restrictions and conditions.
A woman who would, but for the reduction in duration of a maternity pay period by virtue of section 161(3A), be entitled to statutory maternity pay for a week is not entitled to a maternity allowance for that week.
In this section “the maternity allowance threshold”, in relation to a tax year, means (subject to subsection (6B) below) £30.
Whenever the Secretary of State makes an order under section 35(6B) of the Great Britain Contributions and Benefits Act (increase of maternity allowance threshold), the Department may make a corresponding order for Northern Ireland.
“average weekly earnings” shall be taken to be the average weekly amount (as determined in accordance with regulations) of specified payments which— were made to her or for her benefit as an employed earner, or are (in accordance with regulations) to be treated as made to her or for her benefit as a self-employed earner, during the specified period.
Regulations may, for the purposes of subsection (4) above, provide—
for the amount of any payments falling within paragraph (a) or (b) of that subsection to be calculated or estimated in such manner and on such basis as may be prescribed;
for a payment made outside the specified period to be treated as made during that period where it was referable to that period or any part of it;
for a woman engaged in employment as a self-employed earner to be treated as having received a payment in respect of a week—
equal to an amount 90 per cent. of which is equal to the weekly rate prescribed under section 162(1)(b) below that is in force on the last day of the week, if she has paid a Class 2 contribution in respect of the week, or
equal to the maternity allowance threshold in force on that day, if she could have paid, but has not paid, such a contribution in respect of the week;
for aggregating payments made or treated as made to or for the benefit of a woman where, either in the same week or in different weeks, she was engaged in two or more employments (whether, in each case, as an employed earner or a self-employed earner).
Where subsection (5B) below applies the appropriate weekly rate is the weekly rate for the time being prescribed under section 162(1)(b) below.
This subsection applies where a woman is treated by virtue of regulations under sub-paragraph (i) of paragraph (c) of subsection (5) above as having received a payment in respect of each week in the specified period equal to the amount mentioned in that sub-paragraph.
In this section—
A woman (W) shall be entitled to a maternity allowance under this section, at the weekly rate given by subsection (3), if—
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
for any part of the week in the case of at least 26 of the 66 weeks immediately preceding the expected week of confinement, W has worked with a person (S) who at the time of her doing so—
was her spouse or civil partner, and
was engaged in employment as a self-employed earner; and
S has 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.
In this section—
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.
The rate of allowance under this section for any particular week is 90 per cent. of the amount of the maternity allowance threshold for the tax year in which the week ends.
Subject to subsections (10) and (11), a maternity allowance under this section shall be payable for the period of 14 weeks (“the 14-week period”) beginning as set out in subsection (5), (6), (7) or (8) (whichever applies).
If W ceases to work with S before the commencement of the 11th week before the expected week of confinement, the 14-week period begins with the commencement of the 11th week before the expected week of confinement.
If W ceases to work with S on a day that falls within the period beginning with the commencement of the 11th week before the expected week of confinement and ending with the end of the 5th week before the expected week of confinement, the 14-week period begins immediately after that day.
If on a day that falls within the period beginning with the commencement of the 4th week before the expected week of confinement and ending with the date of confinement— the 14-week period begins immediately after the day on which she ceases or refrains.
W ceases to work with S, or
she refrains from working with S wholly or partly because of her pregnancy or confinement,
If none of subsections (5) to (7) applies, the 14-week period begins immediately after the date of confinement.
In relation to maternity allowance under this section, a reference in a provision contained in or made under any enactment to the maternity allowance period shall be read as a reference to the 14-week period.
Subsections (4) to (7) of section 35 have effect for the purposes of this section as they have effect for the purposes of that section (reading references to the maternity allowance period as references to the 14-week period).
Regulations under section 35 may make provision for the purposes of this section corresponding or similar to the provision that may be made by virtue of subsection (3)(a), (b) or (c) of that section.
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A woman who has been widowed shall be entitled to a widow’s payment of the amount specified in Schedule 4, Part II if—
she was under pensionable age at the time when her late husband died, or he was then not entitled to a Category A retirement pension under section 44 below; and
her late husband satisfied the contribution condition for a widow’s payment specified in Schedule 3, Part I, paragraph 4.
The payment shall not be payable to a widow if she and a man to whom she is not married are living together as husband and wife at the time of her husband’s death.
A widow’s payment is payable only in cases where the husband dies on or after 11th April 1988 (the coming into operation of Article 37 of the 1986 Order, which introduced the widow’s payment by making provision corresponding to this section).
A woman who has been widowed shall be entitled to a widowed mother’s allowance at the rate determined in accordance with section 39 below if her late husband satisfied the contribution conditions for a widowed mother’s allowance specified in Schedule 3, Part I, paragraph 5 and either—
the woman is entitled to child benefit in respect of a child or 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.
This section applies only in cases where a woman's husband has died before 9 April 2001.
A child or qualifying young person falls within this subsection if ... the child or qualifying young person is either—
a son or daughter of the woman and her late husband;
a child or 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 or qualifying young person in respect of whom she was then entitled to child benefit.
The widow shall not be entitled to the allowance for any period after she remarries or forms a civil partnership, but, subject to that, she shall continue to be entitled to it for any period throughout which she satisfies the requirements of subsection (1)(a), (b) or (c) above.
A widowed mother’s allowance shall not be payable—
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; or
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.
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A woman who has been widowed shall be entitled to a widow’s pension at the rate determined in accordance with section 39 below if her late husband satisfied the contribution conditions for a widow’s pension specified in Schedule 3, Part I, paragraph 5 and either—
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.
This section applies only in cases where a woman's husband has died before 9 April 2001.
The widow shall not be entitled to the pension for any period after she remarries or forms a civil partnership, but, subject to that, she shall continue to be entitled to it until she attains pensionable age.
A widow’s pension shall not be payable—
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; or
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.
In the case of a widow whose late husband died before 11th April 1988 and who either— subsection (1) above shall have effect as if for “45” there were substituted “ 40 ”.
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,
The weekly rate of— shall be determined in accordance with the provisions of sections 44 to 45B below ... as they apply in the case of a Category A retirement pension, but subject, in particular, to the following provisions of this section and section 46 below.
a widowed mother’s allowance,
a widow’s pension,
In the application of sections 44 to 45B below ... by virtue of subsection (1) above—
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.
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In its application by virtue of subsection (1) above, section 44(4) below is to be read as if for the first amount specified in that provision there were substituted a reference to the amount prescribed for the purposes of this subsection.
Where a widow’s pension is payable to a woman who was under the age of 55 at the time when the applicable qualifying condition was fulfilled, the weekly rate of the pension shall be reduced by 7 per cent. of what it would be apart from this subsection multiplied by the number of years by which her age at that time was less than 55 (any fraction of a year being counted as a year).
For the purposes of subsection (4) above, the time when the applicable qualifying condition was fulfilled is the time when the woman’s late husband died or, as the case may be, the time when she ceased to be entitled to a widowed mother’s allowance.
In the case of a widow whose late husband died before 11th April 1988 and who either— subsection (4) above shall have effect as if for “55” there were substituted “ 50 ”.
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,
Subject to subsection (2) below, this section applies to a woman who—
on her late husband’s death is not entitled to a widowed mother’s allowance or subsequently ceases to be entitled to such an allowance;
is incapable of work at the time when he dies or when she subsequently ceases to be so entitled;
either—
would have been entitled to a widow’s pension if she had been over the age of 45 when her husband died or when she ceased to be entitled to a widowed mother’s allowance; or
is entitled to such a pension with a reduction under section 39(4) above; and
is not entitled to incapacity benefit apart from this section.
This section does not apply to a woman unless—
her husband died after 5th April 1979; or
she ceased to be entitled to a widowed mother’s allowance after that date (whenever her husband died).
A woman to whom this section applies is entitled to long-term incapacity benefit under this section for any day of incapacity for work which—
falls in a period of incapacity for work that began before the time when her late husband died or she subsequently ceased to be entitled to a widowed mother’s allowance; and
is after that time and after the first 364 days of incapacity for work in that period.
A woman to whom this section applies who is not entitled to long-term incapacity benefit under subsection (3) above, but who is terminally ill, is entitled to short-term incapacity benefit under this section for any day of incapacity for work which—
falls in a period of incapacity for work that began before the time when her late husband died or she subsequently ceased to be entitled to a widowed mother’s allowance; and
is after that time and after the first 196 days of incapacity for work in that period.
The weekly rate of incapacity benefit payable under this section is—
if the woman is not entitled to a widow’s pension, that which would apply if she were entitled to long-term incapacity benefit under section 30A above; and
if she is entitled to a widow’s pension with a reduction under section 39(4) above, the difference between the weekly rate of that pension and the weekly rate referred to in paragraph (a) above.
A woman is not entitled to incapacity benefit under this section if she is over pensionable age; but if she has attained pensionable age and the period of incapacity for work mentioned in subsection (3)(a) or (4)(a) above did not terminate before she attained that age—
she shall, if not otherwise entitled to a Category A retirement pension, be entitled to such a pension; and
the weekly rate of the Category A retirement pension to which she is entitled (whether by virtue of paragraph (a) above or otherwise) shall be determined in the prescribed manner.
Where a woman entitled to short-term incapacity benefit under subsection (4) above attains pensionable age and defers her entitlement to a Category A retirement pension or makes an election under section 54(1) below, the days of incapacity for work falling within the period of incapacity for work mentioned in that subsection shall, for the purpose of determining any subsequent entitlement to incapacity benefit under section 30A above or the rate of that benefit, be treated as if they had been days of entitlement to short-term incapacity benefit.
she shall, if not otherwise entitled to a Category A retirement pension, be entitled to such a pension; and
the weekly rate of the Category A retirement pension to which she is entitled (whether by virtue of paragraph (a) above or otherwise) shall be determined in the prescribed manner.
References to short-term incapacity benefit at the higher rate shall be construed as including short-term incapacity benefit payable under subsection (4) above.
In subsection (6) above “modifications” includes additions, omissions and amendments.
This section applies to a man whose wife has died on or after 6th April 1979 and who either— and is not entitled to incapacity benefit apart from this section.
was incapable of work at the time when she died; or
becomes incapable of work within the prescribed period after that time;
A man to whom this section applies is entitled to long-term incapacity benefit under this section for any day of incapacity for work which—
falls in a period of incapacity for work that began before the time when his wife died or within the prescribed period after that time; and
is after that time and after the first 364 days of incapacity for work in that period.
A man to whom this section applies who is not entitled to long-term incapacity benefit under subsection (2) above, but who is terminally ill, is entitled to short-term incapacity benefit under this section for any day of incapacity for work which—
falls in a period of incapacity for work that began before the time when his late wife died or within the prescribed period after that time; and
is after that time and after the first 196 days of incapacity for work in that period.
The weekly rate of incapacity benefit payable under this section is that which would apply if he were entitled to long-term incapacity benefit under section 30A above.
A man is not entitled to incapacity benefit under this section if he is over pensionable age; but if he has attained pensionable age, and the period of incapacity for work mentioned in subsection (2)(a) or (3)(a) above did not terminate before he attained that age—
he shall, if not otherwise entitled to a Category A retirement pension and also not entitled to a Category B retirement pension by virtue of the contributions of his wife, be entitled to a Category A retirement pension; and
the weekly rate of the Category A retirement pension to which he is entitled (whether by virtue of paragraph (a) above or otherwise) shall be determined in the prescribed manner.
any additional pension shall be determined without reference to any surpluses in her earnings factors for tax years after 1990-91.
Where a man entitled to short-term incapacity benefit under subsection (3) above attains pensionable age and defers his entitlement to a Category A retirement pension or makes an election under section 54(1) below, the days of incapacity for work falling within the period of incapacity for work mentioned in that subsection shall, for the purpose of determining any subsequent entitlement to incapacity benefit under section 30A above or the rate of that benefit, be treated as if they had been days of entitlement to short-term incapacity benefit.
References to short-term incapacity benefit at the higher rate shall be construed as including short-term incapacity benefit payable under subsection (3) above.
he shall, if not otherwise entitled to a Category A retirement pension and also not entitled to a Category B retirement pension by virtue of section 51 below, be entitled to a Category A retirement pension; and
the weekly rate of the Category A retirement pension to which he is entitled (whether by virtue of paragraph (a) above or otherwise) shall be determined in the prescribed manner.
No invalidity pension shall be payable under section 33 above for any day of incapacity for which an invalidity pension is payable under this section.
This section applies where—
a person's spouse, 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 or a cohabiting partnership after the death but before that day, and
the person is under pensionable age on that day.
This section does not apply in cases where a woman's husband has died before 9 April 2001.
The surviving spouse, civil partner or cohabiting partner shall be entitled to a widowed parent’s allowance at the rate determined in accordance with section 39C below if the deceased spouse, civil partner or cohabiting partner satisfied the contribution conditions for a widowed parent’s allowance specified in Schedule 3, Part I, paragraph 5 and—
the surviving spouse, civil partner or cohabiting partner is entitled to child benefit in respect of a child or qualifying young person falling within subsection (3) below; ...
the surviving spouse or cohabiting partner is a woman who either—
is pregnant by her late husband or the deceased cohabiting partner, or
if she and he were residing together immediately before the time of his death, is pregnant in circumstances falling within section 37(1)(c) above (which is to be read as if the references to her late husband included a reference to the deceased cohabiting partner); or
the surviving civil partner or cohabiting partner is a woman who—
was residing together with the deceased civil partner or cohabiting partner immediately before the time of the death, and
is pregnant as the result of being artificially inseminated before that time with the semen of some person, or as a 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 child or qualifying young person falls within this subsection if ... the child or qualifying young person is either—
a son or daughter of the surviving spouse, civil partner or cohabiting partner and the deceased spouse, civil partner or cohabiting partner; or
a child or qualifying young person in respect of whom the deceased spouse, civil partner or cohabiting partner was immediately before his or her death entitled to child benefit; or
if the surviving spouse, civil partner or cohabiting partner and the deceased spouse or civil partner were residing together immediately before his or her death, a child or qualifying young person in respect of whom the surviving spouse, civil partner or cohabiting partner was then entitled to child benefit.
Only one person is entitled to a widowed parent’s allowance in respect of one death.
Where, apart from subsection (3A), more than one person would be so entitled, entitlement is to be determined in accordance with subsections (3C) and (3D).
Where only one of those persons is a member of the same household as the deceased, that person is entitled.
Where there is more than one person who is a member of the same household as the deceased and would (apart from subsection (3A)) be entitled—
if one of those persons is the deceased’s spouse or civil partner and is pregnant or entitled to child benefit in accordance with subsection (2), that person is entitled;
if there is no spouse or civil partner entitled under paragraph (a), the deceased’s cohabiting partner who is pregnant or entitled to child benefit in accordance with subsection (2) is entitled (but this is subject to paragraphs (c) and (d));
if there is more than one cohabiting partner within paragraph (b), the cohabiting partner who has been a member of the same household as the deceased for longest is entitled;
if there is more than one cohabiting partner within paragraph (b) and each partner has been a member of the same household as the deceased for the same length of time, the Department must determine who is entitled.
The surviving spouse shall not be entitled to the allowance for any period after she or he remarries or forms a civil partnership or a cohabiting partnership, but, subject to that, the surviving spouse shall continue to be entitled to it for any period throughout which she or he—
satisfies the requirements of subsection (2)(a) or (b) above; and
is under pensionable age.
The surviving civil partner shall not be entitled to the allowance for any period after she or he forms a subsequent civil partnership or a cohabiting partnership or marries, but, subject to that, the surviving civil partner shall continue to be entitled to it for any period throughout which she or he—
satisfies the requirements of subsection (2)(a) or (b) above; and
is under pensionable age.
The surviving cohabiting partner shall not be entitled to the allowance for any period after she or he forms a subsequent cohabiting partnership or a civil partnership or marries, but, subject to that, the surviving cohabiting partner shall continue to be entitled to it for any period throughout which she or he—
satisfies the requirements of subsection (2)(a), (b) or (c) above; and
is under pensionable age.
A widowed parent’s allowance shall not be payable—
for any period falling before the day on which the surviving spouse’s, civil partner’s or cohabiting partner’s entitlement is to be regarded as commencing by virtue of section 5(1)(l) of the Administration Act; or
for any period during which— are living together as if spouses of each other.
the surviving spouse or civil partner, and
a person who is neither the spouse, nor the civil partner, of the surviving spouse or civil partner,,
For the purposes of this section, the Department may by regulations prescribe—
circumstances in which the fact that two persons are married to each other, or are civil partners or cohabiting partners of each other, is to be disregarded;
circumstances in which two persons are to be treated as if they were married to each other or were civil partners or cohabiting partners of each other (or as marrying or forming a civil partnership or a cohabiting partnership);
circumstances in which people are to be treated as being, or as not being, members of the same household.
For the purposes of this section and section 39C, two persons are cohabiting partners if they are not married to, or civil partners of, each other but are living together as if they were married or in a civil partnership (and “cohabiting partnership” is to be read accordingly).
The Department must issue a statement of its policy with respect to making determinations under subsection (3D)(d).
Where a person claims incapacity benefit under section 40 or 41 above for a period commencing after he has ceased to be in qualifying remunerative work (within the meaning of Part 1 of the Tax Credits Act 2002) and— every day during that period on which he satisfied those conditions is to be treated for the purposes of the claim as a day of incapacity for work for him.
the day following that on which he so ceased was a day of incapacity for work for him,
he has been entitled to incapacity benefit under that section within the period of two years ending with that day of incapacity for work, and
he satisfied the relevant tax credit conditions on the day before he so ceased,
the first relevant day after he ceases to be engaged as mentioned in paragraph (a) above is a day on which he is incapable of work and falls not later than the end of the period of 2 years beginning with the last day for which he was entitled to such a pension,
Where— any day since that day in which he was engaged in training for work shall be treated for the purposes of any claim for incapacity benefit under that section for a period commencing after he ceases to be so engaged as having been a day of incapacity for work.
a person becomes engaged in training for work; and
he was entitled to incapacity benefit under section 40 or 41 above for one or more of the 56 days immediately before he became so engaged; and
the first day after he ceases to be so engaged is for him a day of incapacity for work and falls not later than the end of the period of two years beginning with the last day for which he was entitled to incapacity benefit under that section,
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The weekly rate of a widowed parent’s allowance shall be determined in accordance with the provisions of sections 44 to 45AA and Schedules 4A and 4B below as they apply in the case of a Category A retirement pension, but subject, in particular, to the following provisions of this section and section 46 below.
In its application by virtue of subsection (1) above, section 44(4) below is to be read as if for the first amount specified in that provision there were substituted a reference to the amount prescribed for the purposes of this subsection.
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In the application of sections 44 to 45AA and Schedules 4A and 4B below by virtue of subsection (1) above—
where the deceased spouse, civil partner or cohabiting partner was over pensionable age at his or her death, references in those provisions to the pensioner shall be taken as references to the deceased spouse, civil partner or cohabiting partner, and
where the deceased spouse, civil partner or cohabiting partner was under pensionable age at his or her death, references in those provisions to the pensioner and the tax year in which he attained pensionable age shall be taken as references to the deceased spouse, civil partner or cohabiting partner and the tax year in which he or she died.
Where a widowed parent’s allowance is payable to a person whose spouse, civil partner or cohabiting partner dies after 5th October 2002, the additional pension falling to be calculated under sections 44 to 45AA and Schedules 4A and 4B below by virtue of subsection (1) above shall be one half of the amount which it would be apart from this subsection.
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A person shall not be entitled for the same period to more than one retirement pension under this Part of this Act except as provided by subsection (2) below and section 61ZC below (which deals with unusual cases involving units of additional pension).
A person who, apart from subsection (1) above, would be entitled for the same period to both— shall be entitled to both of those pensions for that period, subject to any adjustment of them in pursuance of regulations under section 71 of the Administration Act.
a Category A or a Category B retirement pension under this Part; and
a Category C or a Category D retirement pension under Part III of this Act,
A person who, apart from subsection (1) above, would be entitled— may from time to time give notice in writing to the Department specifying which of the pensions referred to in paragraph (a), (aa) or (b) (as the case may be) he wishes to receive.
to both a Category A retirement pension and one or more Category B retirement pensions under this Part for the same period,
to both a Category C and a Category D retirement pension under Part III of this Act for the same period,
to more than one Category B retirement pension (but not a Category A retirement pension) under this Part for the same period, or
If a person gives such a notice, the pension so specified shall be the one to which he is entitled in respect of any week commencing after the date of the notice.
If no such notice is given, the person shall be entitled to whichever of the pensions is from time to time the most favourable to him (whether it is the pension which he claimed or not).
For the purposes of this section, a pension under section 55A or 55AA below is not a retirement pension.
A person shall be entitled to a Category A retirement pension if— and, subject to the provisions of this Act, he shall become so entitled on the day on which he attains pensionable age and his entitlement shall continue throughout his life.
the person attained pensionable age before 6 April 2016, and
he satisfies the relevant conditions or condition;
A Category A retirement pension shall not be payable in respect of any period falling before the day on which the pensioner’s entitlement is to be regarded as commencing for that purpose by virtue of section 5(1)(l) of the Administration Act.
“the contracted-out condition”, in relation to a tax week, means the condition that any earnings paid to or for the benefit of the pensioner in that week in respect of employment were in respect of employment qualifying him for a pension provided by a salary related contracted-out scheme (within the meaning of the Pensions Act);
For the purpose of this section and section 45 below and Schedules 4A and 4B to this Act—
there is a surplus in the pensioner’s earnings factor for a relevant year if that factor exceeds the qualifying earnings factor for that year,
the amount of the surplus is the amount of that excess, and
for the purposes of section 45(1) and (2)(a) and (b) below, the adjusted amount of the surplus is the amount of that excess, as increased by the last order under section 130 of the Administration Act to come into operation before the end of the final relevant year.
The Secretary of State may by order provide for the recovery by employers, in accordance with the order, of the amount (if any) by which their payments of, or liability incurred for, statutory sick pay in any period exceeds the specified percentage of the amount of their liability for contributions payments in respect of the corresponding period.
Provision may be made by regulations as to the application of this section in cases where a person engages in more than one occupation or in different kinds of work.
An order under subsection (1) above may include provision— and may repeal sections 154 and 155 above and make any amendments of other statutory provisions which are consequential on the repeal of those sections.
as to the periods by reference to which the calculation referred to above is to be made,
for amounts which would otherwise be recoverable but which do not exceed the specified minimum for recovery not to be recoverable,
for the rounding up or down of any fraction of a pound which would otherwise result from a calculation made in accordance with the order, and
for any deduction from contributions payments made in accordance with the order to be disregarded for such purposes as may be specified,
Regulations may provide that subsection (3) above shall have effect as if—
the reference there to 4 consecutive days were to such lesser number of days, whether consecutive or not, within such period of consecutive days as may be prescribed; and
for the reference to 8 weeks there were substituted a reference to such larger number of weeks as may be prescribed.
In this section—
The Department may prescribe circumstances in which pensioners’ earnings factors for any relevant year may be calculated in such manner as may be prescribed.
A Category A retirement pension shall consist of— For units of additional pension, see section 14A.
a basic pension payable at a weekly rate; and
an additional pension payable where there are one or more surpluses in the pensioner’s earnings factors for the relevant years or where the pensioner has one or more units of additional pension.
The weekly rate of the basic pension shall be £184.90 except that, so far as the sum is relevant for the purpose of calculating the lower rate of short-term incapacity benefit under section 30B(3) above, it shall be £140.65.
For the purposes of this section and section 45 below— and for the purposes of paragraph (a) above the pensioner’s earnings factor for any relevant year shall be taken to be that factor as increased by the last order under section 130 of the Administration Act to come into force before the end of the final relevant year.
there is a surplus in the pensioner’s earnings factor for a relevant year if that factor exceeds the qualifying earnings factor for the final relevant year; and
the amount of the surplus is the amount of that excess;
Subject to subsection (7A) below any reference in this section or section 45 below or Schedule 4A or 4B to this Act to the pensioner’s earnings factor for any relevant year is a reference—
where the relevant year is 1987-88 or any subsequent tax year before the first appointed year, to the aggregate of—
his earnings factors derived from earnings upon which primary Class 1 contributions were paid or treated as paid in respect of that year, and
his earnings factors derived from Class 2 and Class 3 contributions actually paid in respect of that year, or, if less, the qualifying earnings factor for that year; and
where the relevant year is the first appointed year or any subsequent year, to the aggregate of his earnings factors derived from so much of his earnings as did not exceed the applicable limit and upon which primary Class 1 contributions have been paid or treated as paid in respect of that year;
where the relevant year is an earlier tax year, to the aggregate of—
his earnings factors derived from Class 1 contributions actually paid by him in respect of that year; and
his earnings factors derived from Class 2 and Class 3 contributions actually paid by him in respect of that year, or, if less, the qualifying earnings factor for that year.
In this section—
“relevant year” means 1978-79 or any subsequent tax year in the period between—
(inclusive) the tax year in which the pensioner attained the age of 16, and
(exclusive) the tax year in which he attained pensionable age;
“final relevant year” means the last tax year which is a relevant year in relation to the pensioner;
“the applicable limit” means—
in relation to a tax year before 2009–10, the upper earnings limit;
in relation to 2009–10 or any subsequent tax year, the upper accrual point.
For the purposes of this section any order under Article 23 of the Pensions Order (which made provision corresponding to section 130 of the Administration Act) shall be treated as an order under section 130 (but without prejudice to sections 16 and 17 of the Interpretation Act 1978).
The weekly rate of the additional pension in a Category A retirement pension in any case where the pensioner attained pensionable age in a tax year before 6th April 1999 shall be the sum of the following—
in relation to any surpluses in the pensioner's earnings factors, the weekly equivalent of 1 1/4 per cent. of the adjusted amount of the surpluses mentioned in section 44(3)(b) above ; and
if the pensioner has one or more units of additional pension, a specified amount for each of those units.
The weekly rate of the additional pension in a Category A retirement pension in any case where the pensioner attained pensionable age in a tax year after 5th April 1999 shall be the sum of the following—
in relation to any surpluses in the pensioner’s earnings factors for the tax years in the period beginning with 1978-79 and ending with 1987-88, the weekly equivalent of 25/N per cent. of the adjusted amount of those surpluses; and
in relation to any surpluses in the pensioner’s earnings factors in a tax year after 1987-88 but before the first appointed year, the weekly equivalent of the relevant percentage of the adjusted amount of those surpluses ; and
in relation to any tax years falling within subsection (3A) below, the weekly equivalent of the amount calculated in accordance with Schedule 4A to this Act; and
in relation to the flat rate introduction year and subsequent tax years, the weekly equivalent of the amount calculated in accordance with Schedule 4B to this Act; and
if the pensioner has one or more units of additional pension, a specified amount for each of those units.
In subsection (2)(b) above, “relevant percentage” means—
20/N per cent., where the pensioner attained pensionable age in 2009-10 or any subsequent tax year;
(20+X)/N per cent., where the pensioner attained pensionable age in a tax year falling within the period commencing with 1999-2000 and ending with 2008-9.
For the purposes of subsections (1)(b) and (2)(e) the “specified amount” is an amount to be specified by the Department in regulations.
In this section— but paragraph (b) above is subject, in particular, to subsection (5) and, where applicable, section 46 below.
X = 0.5 for each tax year by which the tax year in which the pensioner attained pensionable age precedes 2009-10; and
N = the number of tax years in the pensioner’s working life which fall after 5th April 1978;
Regulations may direct that in prescribed cases or classes of cases any tax year shall be disregarded for the purpose of calculating N under subsection (4)(b) above, if it is a tax year after 5th April 1978 in which the pensioner— but not so as to reduce the number of years below 20.
was credited with contributions or earnings under this Act by virtue of regulations under section 22(5) above, or
was precluded from regular employment by responsibilities at home, or
in prescribed circumstances, would have been treated as falling within paragraph (a) or (b) above,
The following tax years fall within this subsection—
the first appointed year;
subsequent tax years before the flat rate introduction year.
For the purposes of subsections (1) and (2) above, the weekly equivalent of any amount shall be calculated by dividing that amount by 52 and rounding the result to the nearest whole penny, taking any 1/2p as nearest to the next whole penny.
Where the amount falling to be rounded under subsection (6) above is a sum less than 1/2p, the amount calculated under that subsection shall be taken to be zero, notwithstanding any other provision of this Act or the Administration Act.
The sums which are the weekly rate of the additional pension in a Category A retirement pension are subject to alteration by orders made by the Department under section 132 of the Administration Act.
Subsections (1) to (4) below apply to the first appointed year or any subsequent tax year before 2010–11.
For the purposes of section 44(6)(za) above, if any of the conditions in subsection (2) below is satisfied for a relevant year to which this subsection applies, a pensioner is deemed to have an earnings factor for that year which—
is derived from so much of his earnings as did not exceed the applicable limit and on which primary Class 1 contributions were paid; and
is equal to the amount which, when added to any other earnings factors taken into account under that provision, produces an aggregate of earnings factors equal to the low earnings threshold.
The conditions referred to in subsection (1) above are that—
the pensioner would, apart from this section, have an earnings factor for the year—
equal to or greater than the qualifying earnings factor for the year; but
less than the low earnings threshold for the year;
carer’s allowance—
was payable to the pensioner throughout the year; or
would have been so payable but for the fact that under regulations the amount payable to him was reduced to nil because of his receipt of other benefits;
for the purposes of paragraph 5(7)(b) of Schedule 3, the pensioner is taken to be precluded from regular employment by responsibilities at home throughout the year by virtue of—
the fact that child benefit was payable to him in respect of a child under the age of six; or
his satisfying such other condition as may be prescribed; or
the pensioner is a person satisfying the requirement in subsection (3) below to whom long-term incapacity benefit or qualifying employment and support allowance was payable throughout the year, or would have been so payable but for the fact that—
he did not satisfy the contribution conditions specified in paragraph 2 of Schedule 3 or, as the case may be, in paragraphs 1 and 2 of Schedule 1 to the Welfare Reform Act (Northern Ireland) 2007; or
under regulations the amount payable to him was reduced to nil because of his receipt of other benefits or of payments from an occupational pension scheme or personal pension scheme.
The requirement referred to in subsection (2)(d) above is that—
for one or more relevant years the pensioner has paid, or (apart from this section) is treated as having paid, primary Class 1 contributions on earnings equal to or greater than the qualifying earnings factor; and
the years for which he has such a factor constitute at least one tenth of his working life.
For the purposes of subsection (3)(b) above—
a pensioner’s working life shall not include—
any tax year before 1978-79; or
any year in which he is deemed under subsection (1) above to have an earnings factor by virtue of fulfilling the condition in subsection (2)(b) or (c) above; and
the figure calculated by dividing his working life by ten shall be rounded to the nearest whole year (and any half year shall be rounded down).
The following do not apply to a pensioner attaining pensionable age on or after 6th April 2010—
the requirement referred to in subsection (2)(d) above, and
subsections (3) and (4) above.
The low earnings threshold for the first appointed year and subsequent tax years shall be £9,500 (but subject to section 130A of the Administration Act).
In subsection (1)(a) “the applicable limit” has the same meaning as in section 44.
In subsection (2)(d)(ii) above, “occupational pension scheme” and “personal pension scheme” have the same meanings as in subsection (6) of section 30DD above for the purposes of subsection (5) of that section.
In subsection (2)(d) “qualifying employment and support allowance” means contributory employment and support allowance where—
that allowance was payable for a continuous period of 52 weeks;
that allowance included the support component under section 2(2) of the Welfare Reform Act (Northern Ireland) 2007; or
in the case of— that allowance was payable for a continuous period of 13 weeks immediately following a period throughout which statutory sick pay was payable.
a man born between 6th April 1944 and 5th April 1947, or
a woman born between 6th April 1949 and 5th April 1951,
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For the purpose of determining the additional pension falling to be calculated under section 45 above by virtue of section 39(1) or 39C(1) ... above or section ... 48B(2) below in a case where the deceased spouse died under pensionable age or by virtue of section 39C(1) above or section ... 48B(2) below in a case where the deceased civil partner died under pensionable age or by virtue of section 39C(1) above in a case where the deceased cohabiting partner died under pensionable age, the following definition shall be substituted for the definition of “N” in section 45(4)(b) above— N= the number of tax years which begin after 5th April 1978 and end before the date when the entitlement to the additional pension commences, or the number of tax years in the period— beginning with the tax year in which the deceased spouse, civil partner or cohabiting partner (“S”) attained the age of 16 or if later 1978 79, and ending immediately before the tax year in which S would have attained pensionable age if S had not died earlier. whichever is the smaller number.
under section 6 above is liable to pay secondary Class 1 contributions in relation to any of her earnings; or
For the purpose of determining the additional pension falling to be calculated under section 45 above by virtue of section 48BB below in a case where the deceased spouse or civil partner died under pensionable age, the following definition shall be substituted for the definition of “N” in section 45(4)(b) above— “N” = the number of tax years which begin after 5th April 1978 and end before the date when the deceased spouse or civil partner dies, or the number of tax years in the period— beginning with the tax year in which the deceased spouse or civil partner (“S”) attained the age of 16 or, if later, 1978-79, and ending immediately before the tax year in which S would have attained pensionable age if S had not died earlier, whichever is the smaller number. ”
For the purposes of subsection (3) above a day of incapacity for work means a day—
with respect to which it has been determined for any purpose of this Act that the person in question was incapable of work; or
in respect of which he was entitled to statutory sick pay; or
in the case of a woman, which falls within the maternity allowance period; or
which in accordance with regulations is to be treated for those purposes as a day of incapacity for work.
For the purpose of determining the additional pension falling to be calculated under section 45 above by virtue of section 39C(1) above in a case where the deceased spouse, civil partner or cohabiting partner died under pensionable age, section 45 above has effect subject to the following additional modifications—
the omission of subsection (2)(d), and
the omission in subsection (3A)(b) of the words “before the flat rate introduction year”.
Any provision of this Act apart from subsection (4) above under or by virtue of which a day is or is not to be treated for any purpose as a day of incapacity for work shall be disregarded for the purposes of this section.
Provision may be made by regulations defining for the purposes of this section what is meant by “remunerative work”.
This section applies to 2010–11 and subsequent tax years.
For the purposes of section 44(6)(za) above, if any of Conditions A to C in subsections (3) to (5) below is satisfied for a relevant year to which this section applies, a pensioner is deemed to have an earnings factor for that year which—
is derived from so much of his earnings as did not exceed the upper accrual point and on which primary Class 1 contributions were paid; and
is equal to the amount which, when added to any other earnings factors taken into account under that provision, produces an aggregate of earnings factors equal to the low earnings threshold.
Condition A is that the pensioner would, apart from this section, have an earnings factor for the year—
equal to or greater than the qualifying earnings factor (“the QEF”) for the year, but
less than the low earnings threshold for the year.
Condition B is that the pensioner—
would, apart from this section and section 44C below, have an earnings factor for the year less than the QEF for the year, but
is entitled to an aggregate amount of earnings factor credits for that year under section 44C below equal to the difference between the QEF for the year and the earnings factor mentioned in paragraph (a) above.
Condition C is that the pensioner is entitled to 52 earnings factor credits for that year under section 44C below.
This section has effect in relation to the flat rate introduction year and any subsequent tax year as if—
subsection (2)(b) above referred to an aggregate of earnings factors greater than the QEF, but less than the low earnings threshold, for the year (rather than to one equal to that threshold); and
Condition A in subsection (3) above (and the reference to it in subsection (2) above) were omitted.
In this section—
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“the low earnings threshold” means the low earnings threshold for the year concerned as specified in section 44A above; and
in subsections (3) and (4) above, any reference to the pensioner's earnings factor for a relevant year is to be construed in accordance with section 44(6)(za) above.
Subject to section 61 below, the weekly rate of a Category A retirement pension shall be increased if the pensioner was entitled to an age addition to long-term incapacity benefit by virtue of regulations under section 30B(7) above in respect of— and the increase shall, subject to subsection (2) below, be of an amount equal to the appropriate weekly rate of the age addition to long-term incapacity benefit by virtue of regulations under section 30B(7) above on that day.
any day falling within the period of 8 weeks ending immediately before the day on which he attains pensionable age; or
the last day before the beginning of that period;
Where for any period the weekly rate of a Category A retirement pension includes an additional pension, for that period the relevant amount shall be deducted from the amount that would otherwise be the increase under subsection (1) above and the pensioner shall be entitled to an increase under that subsection only if there is a balance remaining after that deduction and, if there is such a balance, of an amount equal to it.
In subsection (2) above the “relevant amount” means an amount equal to the additional pension, reduced by the amount of any reduction in the weekly rate of the Category A retirement pension made by virtue of section 42 of the Pensions Act.
In this section any reference to an additional pension is a reference to that pension after any increase under section 52(3) below but without any increase under paragraphs 1 and 2 of Schedule 5 to this Act.
In subsections (2) and (3) above references to additional pension do not include any amount of additional pension attributable to units of additional pension.
In ascertaining for the purposes of subsection (1) above the rate of a pensioner’s age addition to long-term incapacity benefit by virtue of regulations under section 30B(7) above, regard shall be had to the rates in force from time to time.
For units of additional pension, see section 14A.
Regulations may provide that subsection (1) above shall have effect as if for the reference to 8 weeks there were substituted a reference to a larger number of weeks specified in the regulations.
This section applies, for the purposes of Conditions B and C in section 44B(4) and (5) above, to 2010–11 and subsequent tax years.
In respect of each week— the pensioner is entitled to an earnings factor credit equal to 1/52 of the QEF for that year. This is subject to subsection (5) below.
which falls in a relevant year to which this section applies, and
in respect of which a pensioner is eligible for earnings factor enhancement,
A pensioner is eligible for earnings factor enhancement in respect of a week if one or more of the following apply—
he was a relevant carer in respect of that week for the purposes of section 23A above (see section 23A(3));
carer's allowance was payable to him for any part of that week, or would have been so payable but for the fact that under regulations the amount payable to him was reduced to nil because of his receipt of other benefits;
severe disablement allowance was payable to him for any part of that week;
long-term incapacity benefit was payable to him for any part of that week or would have been so payable but for the fact that—
he did not satisfy the contribution conditions in paragraph 2 of Schedule 3 to this Act, or
under regulations the amount payable to him was reduced to nil because of his receipt of other benefits or of payments from an occupational pension scheme or personal pension scheme;
he satisfies such other conditions as may be prescribed.
In subsection (3)(d)(ii) above “occupational pension scheme” and “personal pension scheme” have the meanings given by subsection (6) of section 30DD above for the purposes of subsection (5) of that section.
For the purposes of Condition B in section 44B(4) above a person is not entitled to an aggregate amount of earnings factor credits in respect of a year that is greater than the difference referred to in that Condition.
For the purposes of this section a week that falls partly in one tax year and partly in another is to be treated as falling in the year in which it begins and not in the following year.
In section 44B above and this section—
“the QEF” means the qualifying earnings factor, and
any reference to a person being entitled to an earnings factor credit of a particular amount (or to an aggregate amount of earnings factor credits) for a year is a reference to the person being treated as having for that year an earnings factor (within the meaning of section 44(6)(za) above) of the amount in question by virtue of subsection (2) above.
Where a person who attained pensionable age before 6 April 2016— then, for the purpose of enabling him to satisfy those conditions (but only in respect of any claim for a Category A retirement pension), the contributions of his former spouse or civil partner may to the prescribed extent be treated as if they were his own contributions.
has been in a relevant relationship, and
in respect of the tax year in which the relationship terminated or any previous tax year, does not with his own contributions satisfy the contribution conditions for a Category A retirement pension,
Subsection (1) above shall not apply in relation to any person who attained pensionable age before 6th April 1979 if the termination of his relevant relationship also occurred before that date.
Where a person has been in a relevant relationship more than once, this section applies only to the last relevant relationship and the references to his relevant relationship and his former spouse or civil partner shall be construed accordingly.
Regulations under subsection (1) may not provide for contributions of a person in respect of times on or after 6 April 2016 to be treated as contributions of another person.
In this section, “relevant relationship” means a marriage or civil partnership.
For the purposes of this section, a civil partnership is not to be treated as having terminated—
by reason of its having been—
converted into a marriage under Part 3 of the Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020, Part 3 or 4 of the Marriage of Same Sex Couples (Conversion of Civil Partnership) Regulations 2014 or section 9 of the Marriage (Same Sex Couples) Act 2013;
changed into a marriage under the Marriage (Scotland) Act 1977;
changed into a marriage in accordance with provision made under section 10 of the Marriage and Civil Partnership (Scotland) Act 2014; or
changed into a marriage under Part 5 of the Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014; or
by reason of a marriage which has been treated in Northern Ireland as a civil partnership ceasing to be so treated with effect from 13 January 2020.
For the purposes of this section, a marriage is not to be treated as having terminated by reason of its having been converted into a civil partnership under Part 3, 4 or 5 of the Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020.
A woman who is or has been married, and has attained pensionable age, shall be entitled to a Category B retirement pension by virtue of the contributions of her husband; and the cases in which a woman is so entitled are those specified in subsections (2) to (5) below.
The first case of entitlement is where the woman is married to that husband at the time when she attains pensionable age and—
he also has attained pensionable age and has become entitled to a Category A retirement pension; and
he satisfies the relevant contribution conditions.
The second case of entitlement is where the woman marries after attaining pensionable age and—
her husband has also attained pensionable age and has become entitled to a Category A retirement pension; and
he satisfies the relevant contribution conditions.
The third case of entitlement is where the woman’s husband is dead and his death was after she attained pensionable age, and—
she was married to him when he died; and
before his death he satisfied the relevant contribution conditions.
The fourth case of entitlement is where the woman’s husband is dead and his death was before she attained pensionable age, and—
she was a widow immediately before attaining pensionable age and is entitled (or is treated by regulations as entitled) to a widow’s pension; and
she became entitled to the pension in consequence of the husband’s death.
The relevant contribution conditions for the purposes of the first, second and third cases of entitlement are those specified in Schedule 3, Part I, paragraph 5.
Subject to the provisions of this Act, a woman’s entitlement to a Category B retirement pension shall commence on the day on which the conditions of entitlement become satisfied in her case and shall continue throughout her life.
A woman’s Category B retirement pension shall not be payable for any period falling before the day on which the pensioner’s entitlement is to be regarded as commencing for that purpose by virtue of section 5(1)(l) of the Administration Act.
For the purposes of calculating additional pension under sections 44 and 45 where, in the case of any relevant year, working families' tax credit is paid in respect of any employed earner, or disabled person's tax credit is paid to any employed earner, section 44(6)(a)(i) shall have effect as if—
where that person had earnings of not less than the qualifying earnings factor for that year, being earnings upon which primary Class 1 contributions were paid or treated as paid (“qualifying earnings”) in respect of that year, the amount of those qualifying earnings were increased by the aggregate amount (“AG”) of working families' tax credit, or, as the case may be, disabled person's tax credit paid in respect of that year, and
in any other case, that person had qualifying earnings in respect of that year and the amount of those qualifying earnings were equal to AG plus the qualifying earnings factor for that year.
The reference in subsection (1) to the person in respect of whom working families' tax credit is paid—
where it is paid to one of a couple, is a reference to the prescribed member of the couple, and
in any other case, is a reference to the person to whom it is paid.
A person's qualifying earnings in respect of any year cannot be treated by virtue of subsection (1) as exceeding the upper earnings limit for that year multiplied by 53.
Subsection (1) does not apply to any woman who has made, or is treated as having made, an election under regulations under section 19(4), which has not been revoked, that her liability in respect of primary Class 1 contributions shall be at a reduced rate.
In this section—
A woman’s Category B retirement pension—
in the first and second cases of entitlement under section 49 above, shall—
during any period in which the husband is alive, be payable at the weekly rate specified in Schedule 4, Part I, paragraph 5, and
during any period after he is dead, be payable at a weekly rate ascertained in accordance with subsection (3) below;
in the third case of entitlement under that section, shall be payable at a weekly rate ascertained in accordance with subsection (3) below; and
in the fourth case of entitlement under that section, shall be payable at the same weekly rate as her widow’s pension.
In any case where— that subsection shall be taken as applying also for the increase of the Category B retirement pension, subject to reduction or extinguishment of the increase by the application of section 47(2) above or section 42(5) of the Pensions Act.
a woman would, apart from section 43(1) above, be entitled both to a Category A and to a Category B retirement pension, and
subsection (1) of section 47 above would apply for the increase of the Category A retirement pension,
The weekly rate referred to in paragraphs (a)(ii) and (b) of subsection (1) above for a woman’s Category B retirement pension shall be determined in accordance with the provisions of sections 44 and 45 above as they apply in the case of a Category A retirement pension, but subject, in particular—
to section 46(2) above; and
to subsections (4) and (5) below.
In the application of sections 44 and 45 above by virtue of subsection (3) above—
references in those sections to the pensioner shall be taken as references to the husband, and
where, in the third case of entitlement under section 49 above, 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.
In the case of a widow whose husband dies after 5th April 2000, the additional pension falling to be calculated under sections 44 and 45 above by virtue of subsection (3) above shall be one half of the amount which it would be apart from this subsection.
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A person (the pensioner) whose spouse died while they were married is entitled to a Category B retirement pension if—
they were both over pensionable age at the time of the death,
the pensioner attained pensionable age before 6 April 2010, and
the spouse satisfied the relevant contribution condition.
But subsection (1) does not confer a right to a Category B retirement pension on —
a woman whose husband has died, or
a man whose wife died before 6 April 1979.
In subsection (1)(c) “the relevant contribution condition” means—
in a case where the spouse attained pensionable age before 6 April 2010, the conditions in paragraph 5 of Schedule 3, and
in a case where the spouse attained pensionable age on or after 6 April 2010, the condition in paragraph 5A of Schedule 3.
A person (“the pensioner”) whose civil partner died while they were civil partners of each other is entitled to a Category B retirement pension if—
they were both over pensionable age at the time of the death,
the pensioner attained pensionable age before 6 April 2010, and
the deceased civil partner satisfied the relevant contribution condition.
In subsection (4)(c) “the relevant contribution condition” means—
in a case where the deceased civil partner attained pensionable age before 6 April 2010, the conditions in paragraph 5 of Schedule 3, and
in a case where the deceased civil partner attained pensionable age on or after 6 April 2010, the condition in paragraph 5A of Schedule 3.
The weekly rate of a person's Category B retirement pension under this section is to be determined in accordance with sections 44 to 45AA and Schedules 4A and 4B as they apply in the case of a Category A retirement pension taking references in those sections to the pensioner as references to the spouse or deceased civil partner.
But in the case of— any amount of additional pension falling to be calculated under subsection (6) is to be halved.
a man whose wife dies after 5 October 2002,
a surviving party to a marriage of a same sex couple, or
a surviving civil partner,
For the purposes of any provision of this Act as it applies in relation to this section, no account is to be taken of any earnings factors of the spouse or deceased civil partner for the tax year beginning with 6 April 2016 or any later tax year.
Subject to the provisions of this Act, a person becomes entitled to a Category B retirement pension under this section on the day on which the conditions of entitlement become satisfied and the entitlement continues throughout the person's life.
Subsection (11) applies in the case of a pensioner whose spouse or civil partner—
attained pensionable age on or after 6 April 2016, and
died after attaining pensionable age.
Where this subsection applies, the amount determined in accordance with this section as the weekly rate of the additional pension payable to the pensioner shall be increased by such percentage as equals the overall percentage by which, had the pension been in payment as from the date when the spouse or civil partner reached pensionable age until the spouse’s or civil partner’s death, that weekly rate would have increased during that period by virtue of orders under section 132 of the Administration Act (annual up-rating of benefits).
Section 51ZA contains special rules for cases involving changes in gender.
“final relevant year” means the tax year immediately preceding that in which the pensioner attains pensionable age; “state scheme pension debit” means a debit under Article 46(1)(a) of the Welfare Reform and Pensions (Northern Ireland) Order 1999 (debit for the purposes of this Part of this Act); “valuation day” means the day on which the pensioner became subject to the state scheme pension debit.
The weekly rate of the additional pension in a Category A retirement pension shall be reduced as follows in any case where—
the pensioner has become subject to a state scheme pension debit, and
the debit is to any extent referable to the additional pension.
If the pensioner became subject to the debit in or after the final relevant year, the weekly rate of the additional pension shall be reduced by the appropriate weekly amount.
If the pensioner became subject to the debit before the final relevant year, the weekly rate of the additional pension shall be reduced by the appropriate weekly amount multiplied by the relevant revaluation percentage.
The appropriate weekly amount for the purposes of subsections (2) and (3) above is the weekly rate, expressed in terms of the valuation day, at which the cash equivalent, on that day, of the pension mentioned in subsection (5) below is equal to so much of the debit as is referable to the additional pension.
The pension referred to above is a notional pension for the pensioner by virtue of section 44(3)(b) above which becomes payable on the later of—
his attaining pensionable age, and
the valuation day.
For the purposes of subsection (3) above, the relevant revaluation percentage is the percentage specified, in relation to earnings factors for the tax year in which the pensioner became subject to the debit, by the last order under section 130 of the Administration Act to come into operation before the end of the final relevant year.
The Department may by regulations make provision for the calculation and verification of cash equivalents for the purposes of this section.
The power conferred by subsection (7) above includes power to provide—
for calculation or verification in such manner as may be approved by or on behalf of the Government Actuary, and
for things done under the regulations to be required to be done in accordance with guidance from time to time prepared by a person prescribed by the regulations.
In this section—
This section has effect where, apart from section 43(1) above, a person would be entitled both—
to a Category A retirement pension; and
to a Category B retirement pension by virtue of the contributions of a spouse or civil partner who has died.
under section 49 above by virtue of the contributions of a husband who has died; or
under section 51 above.
If by reason of a deficiency of contributions the basic pension in the Category A retirement pension falls short of the full amount, that basic pension shall be increased by the lesser of— “full amount”meaning for this purpose the sum specified in section 44(4) above as the weekly rate of the basic pension in a Category A retirement pension.
the amount of the shortfall, or
the amount of the basic pension in the rate of the Category B retirement pension,
If the additional pension in the Category A retirement pension falls short of the maximum amount specified in regulations, that additional pension shall be increased by the lesser of—
the amount of the shortfall, or
the amount of the additional pension in the Category B retirement pension.
This section does not apply in any case where the death of the wife or husband, as the case may be, occurred before 6th April 1979 and the surviving spouse had attained pensionable age before that date.
In subsection (3) the references to additional pension in a Category A or Category B retirement pension do not include any amount of additional pension attributable to units of additional pension.
If an amount of additional pension in the Category B retirement pension is attributable to units of additional pension, the additional pension in the Category A retirement pension is increased by that amount (in addition to any increase under subsection (3)).
This section has effect where, apart from section 43(1) above, a married woman would be entitled both—
to a Category A retirement pension; and
to a Category B retirement pension by virtue of the contributions of her husband.
If by reason of a deficiency of contributions the basic pension in the Category A retirement pension falls short of the weekly rate specified in Schedule 4, Part I, paragraph 5, that basic pension shall be increased by the lesser of—
the amount of the shortfall, or
the amount of the weekly rate of the Category B retirement pension.
This section does not apply in any case where both the husband and wife attained pensionable age before 6th April 1979.
Regulations may provide that in the case of a person of any prescribed description who— this Part of this Act shall have effect as if that person had not become entitled to such a retirement pension or to a shared additional pension.
has become entitled to a Category A or Category B retirement pension ... ; and
elects in such manner and in accordance with such conditions as may be prescribed that the regulations shall apply in his case,
Regulations under subsection (1) above may make such modifications of the provisions of this Part of this Act, or of those of Chapter II of Part II of the Social Security (Northern Ireland) Order 1998 as those provisions apply in a case where a person makes an election under the regulations, as may appear to the Department necessary or expedient.
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the husband’s pension is Category A; and
the wife’s pension is—
Category B by virtue of that husband’s contributions, or
Category A with an increase under section 53(2) above by virtue of that husband’s contributions,
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
a person claims a Category A or Category B retirement pension; and
the date specified in the claim as the date on which entitlement to the pension is to commence falls after the date when the claim was made,
Where a person's entitlement to a Category A or Category B retirement pension is deferred, Schedule 5 to this Act has effect.
In that Schedule— paragraph A1 makes provision enabling an election to be made where the pensioner's entitlement is deferred paragraphs 1 to 3 make provision about increasing pension where the pensioner's entitlement is deferred paragraphs 3A and 3B make provision about lump sum payments where the pensioner's entitlement is deferred paragraph 3C makes provision enabling an election to be made where the pensioner's deceased spouse or civil partner has deferred entitlement paragraphs 4 to 7 make provision about increasing pension where the pensioner's deceased spouse or civil partner has deferred entitlement paragraphs 7A and 7B make provision about lump sum payments where the pensioner's deceased spouse or civil partner has deferred entitlement paragraphs 7C to 9 make supplementary provision.
that he has not satisfied the conditions of section 1 of the Administration Act (entitlement to benefit dependent on claim); or
that, in the case of a woman’s Category B retirement pension by virtue of her husband’s contributions, her husband has not satisfied those conditions with respect to his Category A retirement pension;
For the purposes of this Act a person's entitlement to a Category A or Category B retirement pension is deferred if and so long as that person— and, in relation to any such pension, “period of deferment” shall be construed accordingly.
does not become entitled to that pension by reason only of not satisfying the conditions of section 1 of the Administration Act (entitlement to benefit dependent on claim), or
in consequence of an election under section 54(1) above, falls to be treated as not having become entitled to that pension,
A married person is entitled to a Category B retirement pension by virtue of the contributions of his or her spouse if—
the person attained pensionable age before 6 April 2016, and
the spouse—
has attained pensionable age, and
satisfies the relevant contribution condition.
But subsection (1) does not confer a right to a Category B retirement pension on a man whose spouse was born before 6 April 1950.
And subsection (1) does not confer a right to a Category B retirement pension on a woman whose wife was born before 6 April 1950.
A person who is a civil partner is entitled to a Category B retirement pension by virtue of the contributions of his or her civil partner (“the contributing civil partner”) if—
the person attained pensionable age before 6 April 2016, and
the contributing civil partner—
was born on or after 6 April 1950,
has attained pensionable age, and
satisfies the condition in paragraph 5A of Schedule 3.
A Category B retirement pension payable under this section is payable at the weekly rate specified in paragraph 5 of Part 1 of Schedule 4.
A person ceases to be entitled to a Category B retirement pension under this section if—
the person's spouse or civil partner dies (but see sections 48B and 51), or
the person otherwise ceases to be married or in the civil partnership (but see section 48AA).
In subsection (1)(b)(ii) “the relevant contribution condition” means—
in a case where the spouse was born before 6 April 1945, the conditions in paragraph 5 of Schedule 3;
in any other case, the condition in paragraph 5A of Schedule 3.
For the purposes of subsection (5)(b), a person is not to be treated as having ceased to be in a civil partnership—
by reason of its having been—
converted into a marriage under Part 3 of the Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020, Part 3 or 4 of the Marriage of Same Sex Couples (Conversion of Civil Partnership) Regulations 2014 or section 9 of the Marriage (Same Sex Couples) Act 2013;
changed into a marriage under the Marriage (Scotland) Act 1977;
changed into a marriage in accordance with provision made under section 10 of the Marriage and Civil Partnership (Scotland) Act 2014; or
changed into a marriage under Part 5 of the Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014; or
by reason of a marriage which has been treated in Northern Ireland as a civil partnership ceasing to be so treated with effect from 13 January 2020.
For the purposes of subsection (5)(b), a person is not to be treated as having ceased to be married by reason of the person’s marriage having been converted into a civil partnership under Part 3, 4 or 5 of the Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020.
For the purposes of any provision of this Act as it applies in relation to this section, no account is to be taken of any earnings factors of the spouse or contributing civil partner for the tax year beginning with 6 April 2016 or any later tax year.
Section 51ZA contains special rules for cases involving changes in gender.
A person who has been in a marriage that has been dissolved is entitled to a Category B retirement pension by virtue of the contributions of his or her former spouse if—
the person attained pensionable age—
before 6 April 2016, and
before the marriage was dissolved, and
the former spouse—
attained pensionable age before the marriage was dissolved, and
satisfied the relevant contribution condition.
But subsection (1) does not confer a right to a Category B retirement pension on a man whose former spouse was born before 6 April 1950.
And subsection (1) does not confer a right to a Category B retirement pension on a woman whose former wife was born before 6 April 1950.
A person who has been in a civil partnership that has been dissolved is entitled to a Category B retirement pension by virtue of the contributions of his or her former civil partner if—
the person attained pensionable age—
before 6 April 2016, and
before the civil partnership was dissolved, and
the former civil partner—
was born on or after 6 April 1950,
attained pensionable age before the civil partnership was dissolved, and
satisfied the condition in paragraph 5A of Schedule 3.
During any period when the person's former spouse or civil partner is alive, a Category B retirement pension payable under this section is payable at the weekly rate specified in paragraph 5 of Part 1 of Schedule 4.
During any period after the person's former spouse or civil partner is dead, a Category B retirement pension payable under this section is payable at the weekly rate of the basic pension specified in section 44(4).
In subsection (1)(b)(ii) “the relevant contribution condition” means—
in a case where the former spouse was born before 6 April 1945, the conditions in paragraph 5 of Schedule 3;
in any other case, the condition in paragraph 5A of Schedule 3.
For the purposes of any provision of this Act as it applies in relation to this section, no account is to be taken of any earnings factors of the former spouse or civil partner for the tax year beginning with 6 April 2016 or any later tax year.
A voidable marriage or civil partnership which has been annulled is to be treated for the purposes of this section as if it had been a valid marriage or civil partnership which was dissolved at the date of annulment.
Section 51ZA contains special rules for cases involving changes in gender.
A person (“the pensioner”) whose spouse died while they were married is entitled to a Category B retirement pension by virtue of the contributions of his or her spouse if—
the pensioner attained pensionable age—
before 6 April 2016, and
before the spouse died, and
the spouse satisfied the relevant contribution condition.
But subsection (1) does not confer a right to a Category B retirement pension on a man who attained pensionable age before 6 April 2010.
And subsection (1) does not confer a right to a Category B retirement pension on a woman who attained pensionable age before 6 April 2010 if the spouse was a woman.
In subsection (1)(b) “the relevant contribution condition” means—
in a case where the spouse— the conditions in paragraph 5 of Schedule 3, and
died before 6 April 2010, or
died on or after that date having attained pensionable age before that date,
in any other case, the condition in paragraph 5A of Schedule 3.
A person (“the pensioner”) whose civil partner died while they were civil partners of each other is entitled to a Category B retirement pension by virtue of the contributions of his or her civil partner if—
the pensioner attained pensionable age—
on or after 6 April 2010 but before 6 April 2016, and
before the civil partner died, and
the civil partner satisfied the relevant contribution condition.
In subsection (1A)(b) “the relevant contribution condition” means—
in a case where the deceased civil partner attained pensionable age before 6 April 2010, the conditions in paragraph 5 of Schedule 3, and
in any other case, the condition in paragraph 5A of Schedule 3.
A Category B retirement pension payable by virtue of subsection (1) or (1A) above shall be payable at a weekly rate corresponding to— determined in accordance with the provision of sections 44 to 45B above and Schedules 4A and 4B to this Act as they apply in relation to a Category A retirement pension, but subject to section 46 above and the modifications in subsection (3) below and section 48C(4) below.
the weekly rate of the basic pension, plus
half of the weekly rate of the additional pension,
Where the spouse or civil partner died under pensionable age, references in the provisions of section 44 to 45B above and Schedule 4A to this Act as applied by subsection (2) above to the tax year in which the pensioner attained pensionable age shall be taken as references to the tax year in which the spouse or civil partner died.
For the purposes of any provision of this Act as it applies in relation to this section, no account is to be taken of any earnings factors of the deceased for the tax year beginning with 6 April 2016 or any later tax year.
A woman (“the pensioner”) whose husband died before she attained pensionable age is entitled to a Category B retirement pension by virtue of the contributions of her husband if—
she attained pensionable age before 6 April 2016, and
the condition in subsection (5) is satisfied.
A man (“the pensioner”) whose wife died before he attained pensionable age is entitled to a Category B retirement pension by virtue of the contributions of his wife if—
he attained pensionable age on or after 6 April 2010 but before 6 April 2016, and
the condition in subsection (5) would have been satisfied on the assumption mentioned in subsection (7).
The condition is that the pensioner—
is entitled (or is treated by regulations as entitled) to a widow’s pension by virtue of section 38 above, and
became entitled to that pension in consequence of the spouse’s death.
A Category B retirement pension payable by virtue of subsection (4) or (4A) above shall be payable—
where the pensioner is a woman, at the same weekly rate as her widow’s pension and
where the pensioner is a man, at the same weekly rate as that of the pension to which he would have been entitled by virtue of section 38 above on the assumption mentioned in subsection (7) below.
The assumption referred to in subsections (4A) and (6) above is that a man is entitled to a pension by virtue of section 38 above on the same terms and conditions, and at the same rate, as a woman.
Nothing in subsections (4) to (7) above applies in a case where the spouse dies on or after 9 April 2001.
Subsection (10) applies in the case of a pensioner entitled to a Category B retirement pension by virtue of subsection (1) or (1A) whose spouse or civil partner—
attained pensionable age on or after 6th April 2016, and
died after attaining pensionable age.
Where this subsection applies, the amount determined in accordance with subsection (2) as the weekly rate of the additional pension payable to the pensioner shall be increased by such percentage as equals the overall percentage by which, had the pension been in payment as from the date when the spouse or civil partner reached pensionable age until the spouse’s or civil partner’s death, that weekly rate would have increased during that period by virtue of orders under section 132 of the Administration Act (annual uprating of benefits).
Section 51ZA contains special rules for cases involving changes in gender.
Subsection (2) below applies where a person (“the pensioner”) who attained pensionable age before 6 April 2016—
was, immediately before attaining that age, entitled to a widowed parent’s allowance in consequence of the death of his or her spouse or civil partner; and
has not following that death married or formed a civil partnership.
The pensioner shall be entitled to a Category B retirement pension by virtue of the contributions of the spouse or civil partner, which shall be payable at the same weekly rate as the widowed parent’s allowance.
Subsections (4) to (10) below apply where a person (“the pensioner”) who attained pensionable age before 6 April 2016—
was in consequence of the death of his or her spouse or civil partner either—
entitled to a bereavement allowance under section 39B (before that section was repealed) at any time prior to attaining that age, or
entitled to a widowed parent’s allowance at any time when over the age of 45 (but not immediately before attaining pensionable age); and
has not following that death married or formed a civil partnership.
The pensioner shall be entitled to a Category B retirement pension by virtue of the contributions of the spouse or civil partner.
A Category B retirement pension payable by virtue of subsection (4) above shall be payable at a weekly rate corresponding to the weekly rate of the additional pension determined in accordance with the provisions of sections 44 to 45AA and 45B above and Schedules 4A and 4B to this Act as they apply in relation to a Category A retirement pension, but subject to section 46 above and to the following provisions of this section and the modification in section 48C(4) below.
Where the spouse or civil partner died under pensionable age, references in the provisions of sections 44 to 45AA and 45B above and Schedule 4A to this Act, as applied by subsection (5) above, to the tax year in which the pensioner attained pensionable age shall be taken as references to the tax year in which the spouse or civil partner died.
Where the spouse or civil partner dies after 5th October 2002, the pension payable by virtue of subsection (4) above shall (before making any reduction required by subsection (8) below) be one half of the amount which it would be apart from this subsection.
Where the pensioner was under the age of 55 at the relevant time, the weekly rate of the pension shall be reduced by 7 per cent. of what it would be apart from this subsection multiplied—
by the number of years by which the pensioner’s age at that time was less than 55 (any fraction of a year being counted as a year), or
by ten, if that number exceeds ten.
In subsection (8) above “the relevant time” means—
where the pensioner became entitled to a widowed parent’s allowance in consequence of the death of the spouse or civil partner, the time when the pensioner’s entitlement to that allowance ended; and
otherwise, the time of the spouse’s or civil partner's death.
The amount determined in accordance with subsections (5) to (9) above as the weekly rate of the pension payable to the pensioner by virtue of subsection (4) above shall be increased by such percentage as equals the overall percentage by which, had the pension been in payment as from the date of the spouse’s or civil partner's death until the date when the pensioner attained pensionable age, that weekly rate would have been increased during that period by virtue of any orders under section 132 of the Administration Act (annual up-rating of benefits).
Subject to the provisions of this Act, a person’s entitlement to a Category B retirement pension shall begin on the day on which the conditions of entitlement become satisfied and shall continue for life.
In any case where— section 47(1) above shall be taken as applying also for the increase of the Category B retirement pension, subject to reduction or extinguishment of the increase by the application of section 47(2) above or section 42(5) of the Pensions Act.
a person would, apart from section 43(1) above, be entitled both to a Category A and to a Category B retirement pension, and
section 47(1) above would apply for the increase of the Category A retirement pension,
In the case of a pensioner whose spouse died on or before 5th October 2002, section 48B(2)(b) above shall have effect with the omission of the words “half of”.
In the application of the provisions of section 44 to 45B above and Schedules 4A and 4B to this Act by virtue of sections ... 48B(2) or 48BB(5) above, references in those provisions to the pensioner shall be taken as references to the spouse or civil partner.
Section 48A(2A) does not prevent a woman from being entitled to a Category B retirement pension under section 48 in a case where—
her spouse is a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and
the marriage subsisted before the time when that certificate was issued.
Section 48AA(2A) does not prevent a woman from being entitled to a Category B retirement pension under section 48AA in a case where—
her former spouse was, at the time the marriage was dissolved, a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and
the marriage subsisted before the time when that certificate was issued.
Section 48B(1ZAA) does not prevent a woman being entitled to a Category B retirement pension under section 48B in a case where— and in such a case the reference in section 48B(1ZB)(a)(ii) to the spouse having attained pensionable age before 6 April 2010 is to be read as a reference to the spouse having been born before 6 April 1945.
her dead spouse was, at the time of death, a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and
the marriage subsisted before the time when that certificate was issued,
Section 51(1) does not confer a right to a Category B retirement pension on a woman if—
her dead spouse was, at the time of death, a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and
the marriage subsisted before the time when that certificate was issued.
This section has effect where, apart from section 43(1) above, a married person or civil partner would be entitled both—
to a Category A retirement pension, and
to a Category B retirement pension by virtue of the contributions of the other party to the marriage or civil partnership.
If by reason of a deficiency of contributions the basic pension in the Category A retirement pension falls short of the weekly rate specified in Schedule 4, Part I, paragraph 5, that basic pension shall be increased by the lesser of—
the amount of the shortfall, or
the amount of the weekly rate of the Category B retirement pension.
This section does not apply in any case where both parties to the marriage attained pensionable age before 6th April 1979.
Subject to the provisions of this Act ... , a woman whose marriage has been terminated by divorce shall be entitled to a child’s special allowance at the weekly rate specified in Schedule 4, Part I, paragraph 6, if—
the husband of that marriage is dead and satisfied the contribution condition for a child’s special allowance specified in Schedule 3, Part I, paragraph 6; and
she is entitled to child benefit in respect of a child and either—
she was so entitled immediately before that husband’s death; or
in such circumstances as may be prescribed, he was then so entitled; and
either—
that husband had before his death been contributing at not less than the prescribed weekly rate to the cost of providing for that child; or
at the date of that husband’s death she was entitled, under an order of a court, trust or agreement which she has taken reasonable steps to enforce, to receive (whether from that husband or from another person) payments in respect of that child at not less than that rate provided or procured by that husband.
A child’s special allowance shall not be payable to a woman—
for any period after her remarriage; or
for any period during which she and a man to whom she is not married are living together as husband and wife.
Where, apart from this subsection, a person is entitled to receive, in respect of a particular child, payment of an amount by way of a child’s special allowance, that amount shall not be payable unless one of the conditions specified in subsection (4) below is satisfied.
Those conditions are—
that the beneficiary would be treated for the purposes of Part IX of this Act as having the child living with him; or
that the requisite contributions are being made to the cost of providing for the child.
The condition specified in subsection (4)(b) above is to be treated as satisfied if, but only if—
such contributions are being made at a weekly rate not less than the amount referred to in subsection (3) above—
by the beneficiary; or
where the beneficiary is one of two spouses residing together, by them together; and
except in prescribed cases, the contributions are over and above those required for the purpose of satisfying section 139(1)(b) below.
A child’s special allowance shall not be payable for any period after 5th April 1987 except to a woman who immediately before 6th April 1987— and who has so continued since 6th April 1987.
satisfied the conditions set out in paragraphs (a) to (c) of subsection (1) above; and
was not barred from payment of the allowance for either of the reasons mentioned in subsection (2) above,
For the purposes of any provisions of this Act relating to unemployment benefit, sickness benefit or invalidity benefit—
subject to the provisions of this Act, a day shall not be treated in relation to any person— (“work”, in this paragraph, meaning work which the person can reasonably be expected to do);
as a day of unemployment unless on that day he is capable of work and he is, or is deemed in accordance with regulations to be, available to be employed in employed earner’s employment and that day falls in a week in which he is, or is deemed in accordance with regulations to be, actively seeking such employment; or
as a day of incapacity for work unless on that day he is, or is deemed in accordance with regulations to be, incapable of work by reason of some specific disease or bodily or mental disablement,
where a person is an employed earner and his employment as such has not been terminated, then in any week a day on which in the normal course that person would not work in that employment or in any other employed earner’s employment shall not be treated as a day of unemployment unless each other day in that week (other than the day referred to in paragraph (e) below) on which in the normal course he would so work is a day of interruption of employment;
“day of interruption of employment” means a day which is a day of unemployment or of incapacity for work;
the following periods, namely— shall be treated as a period of interruption of employment, and any 2 such periods not separated by a period of more than 8 weeks (“week” for this purpose meaning any period of 7 days) shall be treated as one period of interruption of employment;
any 2 days of unemployment, whether consecutive or not, within a period of 6 consecutive days,
any 4 or more consecutive days of incapacity for work,
Sunday or such other day in each week as may be prescribed shall not be treated as a day of unemployment or of incapacity for work and shall be disregarded in computing any period of consecutive days.
Any day which falls within the maternity allowance period as defined in section 35(2) above shall be treated for the purposes of any provision of this Act relating to unemployment benefit, sickness benefit or invalidity benefit as a day of incapacity for work unless the woman is disqualified for receiving a maternity allowance in respect of that day by virtue of regulations under section 35(3)(a) above.
Regulations may—
make provision (subject to subsections (1) and (2) above) as to the days which are or are not to be treated for the purposes of unemployment benefit, sickness benefit and invalidity benefit as days of unemployment or of incapacity for work;
make provision with respect to—
steps which a person is required to take in any week if he is to be regarded as actively seeking employed earner’s employment in that week;
the meaning of “week” in subsection (1)(a)(i) above or in any other provision relating to a person’s actively seeking employed earner’s employment;
prescribe respective circumstances in which, for the purposes of subsection (1)(b) above—
employment which has not been terminated may be treated as if it had been terminated; or
a day which falls in a period when an employed earner’s employment is suspended but does not fall to be so treated and which, apart from the regulations, would not fall to be treated as a day of interruption of employment may be treated as such a day.
Where it has been determined that a person is to be deemed in accordance with regulations to be available for employment in employed earner’s employment in respect of any day, the question of his actual availability for such employment in respect of that day may be subsequently determined on a review of the determination as to his deemed availability.
Where it has been determined that a person is to be deemed in accordance with regulations to be actively seeking employed earner’s employment in any week, the question of his actually doing so in that week may be subsequently determined on a review of the determination as to his deemed doing so.
If regulations under paragraph (a) of subsection (3) above provide that for the purposes of unemployment benefit days falling in a post-employment period are not to be treated in relation to a person as days of unemployment, then, for the purpose of determining that period, the regulations may, in particular, make provision—
for calculating or estimating the amount or value of any payment made, or goods or services provided, to or for that person by his employer;
for calculating or estimating that person’s level of earnings in the employment in question during any period or for treating him as having such a level of earnings as may be prescribed; and
for calculating or estimating the amount or value of any other sum which falls to be taken into account under the regulations.
In subsection (6) above “post-employment period” means a period following the termination of a person’s employment and falling to be determined in accordance with the regulations by reference to the amount or value of payments made, or goods or services provided, to or for the person by his employer at the time of, or within a prescribed period before or after, the termination of the employment.
Subsections (1) and (3) above shall, on and after such day as the Department may by order appoint, have effect—
with the substitution for paragraph (b) of subsection (1) of the following paragraph— ; and
with the substitution for paragraph (c) of subsection (3) of the following paragraph— .
Regulations may provide—
that paragraph (d) of subsection (1) above shall have effect as if for the reference to 8 weeks there were substituted a reference to a larger number of weeks specified in the regulations; and
that sub-paragraph (ii) of that paragraph shall have effect in such cases as may be specified in the regulations, as if—
the period of 4 days mentioned there were such lesser period as may be specified; and
the word “consecutive” were omitted.
Regulations under subsection (9)(b) above may be made to have effect from such date, not earlier than 14th September 1980, as may be specified in the regulations.
In determining for the purposes of any of the provisions of this Part of this Act which relate to sickness benefit or invalidity benefit whether any day is to be treated as a day of incapacity for work in relation to a person, there shall be disregarded any work which that person has undertaken, or is capable of undertaking, as a councillor.
Where the net amount of councillor’s allowance to which a person is entitled in respect of any week exceeds the permitted earnings limit, an amount equal to the excess shall be deducted from the amount of any sickness benefit or invalidity benefit to which he is entitled in respect of that week, and only the balance remaining (if any) shall be payable.
In determining whether a person satisfies the conditions of entitlement for any such benefit, he shall be treated as having been incapable of work on any day which falls in the pre-commencement period and which—
would have been treated as a day on which he was so incapable, were there disregarded any work which he undertook (or was capable of undertaking) as a councillor; but
would not have been so treated apart from this subsection.
In this section—
For the purposes of this subsection a person is terminally ill if he suffers from a progressive disease and his death in consequence of that disease can reasonably be expected within 12 months. For this purpose “the qualifying date” means the first day of the period of incapacity for work or such earlier day as may be prescribed.
The amount payable by way of incapacity benefit in respect of any day is 1/7th of the appropriate weekly rate.
References to short-term incapacity benefit at the higher rate shall be construed as including short-term incapacity benefit payable to any person who has been entitled to that benefit for 196 days or more in a period of incapacity for work, notwithstanding that the rate of benefit is determined in accordance with subsection (3) or (4) above.
Subject to the following provisions of this section the weekly rate of short-term incapacity benefit is the lower or higher rate specified in Schedule 4, Part I, paragraph 2.
Subject as follows, the weekly rate of long-term incapacity benefit under section 30A above is that specified in Schedule 4, Part I, paragraph 2A.
Regulations may provide that if a person is, on the qualifying date in relation to a period of incapacity for work, under such age as may be prescribed, the rate of long-term incapacity benefit under section 30A above payable to him in respect of any day in that period shall be increased by such amount as may be prescribed.
Any reference in this section to the work which a person undertakes, or is capable of undertaking, as a councillor shall be taken to include a reference to any work which he undertakes, or is capable of undertaking, as a member of any body established under any statutory provision of which he is a member by virtue of his being a councillor.
“final relevant year” means the tax year immediately preceding that in which the pensioner attains pensionable age; “old state scheme pension credit” means a credit under Article 46(1)(b) of the Welfare Reform and Pensions (Northern Ireland) Order 1999 (credit for the purposes of this Part of this Act); “valuation day” means the day on which the pensioner becomes entitled to the old state scheme pension credit.
A person is entitled to a shared additional pension under this section if—
the person attained pensionable age before 6 April 2016, and
the person is entitled to an old state scheme pension credit.
A person’s entitlement to a shared additional pension under this section shall continue throughout his life.
The weekly rate of a shared additional pension under this section shall be the appropriate weekly amount, unless the pensioner’s entitlement to the old state scheme pension credit arose before the final relevant year, in which case it shall be that amount multiplied by the relevant revaluation percentage.
The appropriate weekly amount for the purposes of subsection (3) above is the weekly rate, expressed in terms of the valuation day, at which the cash equivalent, on that day, of the pensioner’s entitlement, or prospective entitlement, to the shared additional pension is equal to the old state scheme pension credit.
The relevant revaluation percentage for the purposes of that subsection is the percentage specified, in relation to earnings factors for the tax year in which the entitlement to the old state scheme pension credit arose, by the last order under section 130 of the Administration Act to come into operation before the end of the final relevant year.
The Department may by regulations make provision for the calculation and verification of cash equivalents for the purposes of this section.
The power conferred by subsection (6) above includes power to provide—
for calculation or verification in such manner as may be approved by or on behalf of the Government Actuary, and
for things done under the regulations to be required to be done in accordance with guidance from time to time prepared by a person prescribed by the regulations.
In this section—
A person is entitled to a shared additional pension under this section if—
the person attained pensionable age before 6 April 2016, and
the person is entitled to a new state scheme pension credit.
A person's entitlement to a shared additional pension under this section continues throughout his or her life.
The weekly rate of a shared additional pension under this section is equal to the amount of the new state scheme pension credit.
In this section “new state scheme pension credit” means a credit under Article 46A(2)(b) of the Welfare Reform and Pensions (Northern Ireland) Order 1999.
“final relevant year” means the tax year immediately preceding that in which the pensioner attains pensionable age; “old state scheme pension debit”, means a debit under Article 46(1)(a) of the Welfare Reform and Pensions (Northern Ireland) Order 1999 (debit for the purposes of this Part of this Act); “valuation day” means the day on which the pensioner became subject to the state scheme pension debit.
The weekly rate of a shared additional pension shall be reduced as follows in any case where—
the pensioner has become subject to an old state scheme pension debit, and
the debit is to any extent referable to the pension.
If the pensioner became subject to the debit in or after the final relevant year, the weekly rate of the pension shall be reduced by the appropriate weekly amount.
If the pensioner became subject to the debit before the final relevant year, the weekly rate of the additional pension shall be reduced by the appropriate weekly amount multiplied by the relevant revaluation percentage.
The appropriate weekly amount for the purposes of subsections (2) and (3) above is the weekly rate, expressed in terms of the valuation day, at which the cash equivalent, on that day, of the pension mentioned in subsection (5) below is equal to so much of the debit as is referable to the shared additional pension.
The pension referred to above is a notional pension for the pensioner by virtue of section 55A or 55AA above (as the case may be) which becomes payable on the later of—
his attaining pensionable age, and
the valuation day.
For the purposes of subsection (3) above, the relevant revaluation percentage is the percentage specified, in relation to earnings factors for the tax year in which the pensioner became subject to the debit, by the last order under section 130 of the Administration Act to come into operation before the end of the final relevant year.
The Department may by regulations make provision for the calculation and verification of cash equivalents for the purposes of this section.
The power conferred by subsection (7) above includes power to provide—
for calculation or verification in such manner as may be approved by or on behalf of the Government Actuary, and
for things done under the regulations to be required to be done in accordance with guidance from time to time prepared by a person prescribed by the regulations.
In this section—
Where a person's entitlement to a shared additional pension is deferred, Schedule 5A to this Act has effect.
In that Schedule— paragraph 1 makes provision enabling an election to be made where the person's entitlement is deferred paragraphs 2 and 3 make provision about increasing pension where the person's entitlement is deferred paragraphs 4 and 5 make provision about lump sum payments where the person's entitlement is deferred.
For the purposes of this Act, a person's entitlement to a shared additional pension is deferred— and, in relation to a shared additional pension, “period of deferment” shall be construed accordingly.
where he would be entitled to a Category A or Category B retirement pension but for the fact that his entitlement is deferred, if and so long as his entitlement to such a pension is deferred, and
otherwise, if and so long as he does not become entitled to the shared additional pension by reason only of not satisfying the conditions of section 1 of the Administration Act (entitlement to benefit dependent on claim),
Regulations may provide for disqualifying a person for receiving invalidity benefit for such period not exceeding 6 weeks as may be determined in accordance with Part II of the Administration Act if—
he has become incapable of work through his own misconduct; or
he fails without good cause to attend for, or to submit himself to, such medical or other examination or treatment as may be required in accordance with the regulations, or to observe any prescribed rules of behaviour.
Regulations may also provide for imposing, in the case of any prescribed category of persons— if, having regard to special circumstances, it appears to the Department necessary to do so for the purpose of preventing inequalities, or injustice to the general body of employed earners, or of earners generally, as the case may be.
additional conditions with respect to the receipt of invalidity benefit; and
restrictions on the rate and duration of invalidity benefit,
For the purposes of this section “week” means any period of 7 days.
Subject to the provisions of this section, regulations may provide for persons to be entitled to any of the following benefits, namely— in cases where the first contribution condition specified in relation to that benefit in paragraph 5 of Schedule 3 to this Act is satisfied and the second contribution condition so specified is not.
a widowed mother’s allowance,
a widow’s pension,
a widowed parent’s allowance,
a Category A retirement pension,
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
a Category B retirement pension,
Subject to subsection (8) below, in any case where— those conditions shall be taken to be satisfied for the purposes of the entitlement of the employed earner’s widow, widower or surviving civil partner to any of the benefits specified in subsection (3) below.
an employed earner who is married or a civil partner dies as a result of—
a personal injury of a kind mentioned in section 94(1) below, or
a disease or injury such as is mentioned in section 108(1) below, and
the contribution conditions are not wholly satisfied in respect of the employed earner,
The benefits referred to in subsection (2) above are the following—
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
a widowed mother’s allowance;
a widow’s pension;
a widowed parent’s allowance,
a Category B retirement pension payable by virtue of section 48B or 48BB above.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Subject to subsection (7) below, regulations under subsection (1) above shall provide for benefit payable by virtue of any such regulations to be payable at a rate, or to be of an amount, less than that which would be applicable under this Part of this Act had both of the relevant contribution conditions been fully satisfied.
Subject to subsection (7) below, the rate or amount prescribed by regulations under subsection (1) above may vary with the extent to which the relevant contribution conditions are satisfied (and may be nil).
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Regulations may provide that where— that person’s entitlement as respects that retirement pension shall be satisfied either altogether or for a prescribed period by the making of a single payment of the prescribed amount.
a person is entitled by virtue of subsection (1) above to a Category A or Category B retirement pension consisting only of the additional pension with no basic pension, and
that retirement pension, and any graduated retirement benefit to which he may be entitled, together amount to less than the prescribed rate,
Subsection (2) above only has effect where the employed earner’s death occurred on or after 11th April 1988.
References in this section to a Category A or Category B retirement pension do not include one to which Schedule 3, Part 1, paragraph 5A applies.
A Category A or Category B retirement pension which is payable by virtue of section 60(1) above and a widowed mother’s allowance or widowed parent’s allowance which is so payable shall not be increased under section 47(1) above or under Part IV below ... if the pension or allowance contains no basic pension in consequence of a failure to satisfy a contribution condition.
Where a person is entitled to short-term incapacity benefit at a rate determined under section 30B(3) above and the retirement pension by reference to which the rate of the benefit is determined— the benefit shall not be increased under section 47(1) above or under Part IV below... .
“prescribed” means prescribed by regulations;
would have been payable only by virtue of section 60 above; and
would, in consequence of a failure to satisfy a contribution condition, have contained no basic pension,
For the purposes of this section “week” means any period of 7 days.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Subsection (2) below applies if the contribution condition in Schedule 3, Part 1, paragraph 5A is not satisfied in relation to a benefit to which that paragraph applies.
A person who would have been entitled to the benefit had the condition been satisfied shall nevertheless be entitled to a prescribed proportion of that benefit in respect of each of the years of the contributor's working life that falls within subsection (3) below.
A year of the contributor's working life falls within this subsection if it is a year in relation to which the requirements in paragraph 5A(2)(a) and (b) of Part 1 of Schedule 3 are satisfied.
“The contributor” means the person by whom the condition is to be satisfied.
In any case where— that condition shall be taken to be satisfied for the purposes of the entitlement of the employed earner's widow, widower or surviving civil partner to a Category B retirement pension payable by virtue of section 48B above.
an employed earner who is married or a civil partner dies on or after 6th April 2010 as a result of—
a personal injury of a kind mentioned in section 94(1) below, or
a disease or injury such as is mentioned in section 108(1) below, and
the contribution condition specified in Schedule 3, Part 1, paragraph 5A is not satisfied in respect of the employed earner,
In subsections (1) to (3) above, any reference— includes a reference to that condition or those requirements as modified by virtue of paragraph 5A(4).
to the contribution condition in Schedule 3, Part 1, paragraph 5A, or
to the requirements of paragraph 5A(2)(a) and (b),
This section applies to a person who has one or more units of additional pension if the person—
is not entitled to a Category A retirement pension, but
would be entitled to a Category A retirement pension if the relevant contribution conditions were satisfied.
The relevant contribution conditions are to be taken to be satisfied for the purposes of the person's entitlement to a Category A retirement pension.
But where a person is entitled to a Category A retirement pension because of this section, the only element of that pension to which the person is so entitled is the additional pension attributable to the units of additional pension.
For units of additional pension, see section 14A.
This section applies to a person whose spouse or civil partner died with one or more units of additional pension if the person—
is not entitled to a Category B retirement pension as a result of the death, but
would be entitled to a Category B retirement pension as a result of the death if the relevant contribution conditions were satisfied.
The relevant contribution conditions are to be taken to be satisfied for the purposes of the person's entitlement to that Category B retirement pension.
But where a person is entitled to a Category B retirement pension because of this section, the only element of that pension to which the person is so entitled is the additional pension attributable to the units of additional pension.
For units of additional pension, see section 14A.
Section 43 does not prevent a person from being entitled for the same period to both—
a Category A retirement pension because of section 61ZA, and
one Category B retirement pension.
Section 43 does not prevent a person from being entitled for the same period to both—
a Category A retirement pension, and
one Category B retirement pension because of section 61ZB (or, if there is more than one such Category B retirement pension, the most favourable of them).
Accordingly—
in section 43(2)(a) the reference to “a Category A or a Category B retirement pension”, in a case in which subsection (1) or (2) of this section applies, includes “a Category A and a Category B retirement pension”,
in sections 43(3)(a) and (aa), 51A and 52 “Category A retirement pension” does not include a pension to which a person is entitled because of section 61ZA, and
in sections 43(3)(a) and 52 “Category B retirement pension” does not include a pension to which a person is entitled because of section 61ZB.
This section applies in the case of any individual if—
the individual has paid amounts by way of primary Class 1 contributions which, because the individual was not an employed earner, were paid in error, and
prescribed conditions are satisfied.
Regulations may, where— provide for entitlement to, and the amount of, additional pension to be determined as if the individual had been an employed earner and, accordingly, those contributions had been properly paid.
this section applies in the case of any individual, and
the Inland Revenue are of the opinion that it is appropriate for the regulations to apply to the individual,
The reference in subsection (2) above to additional pension is to additional pension for the individual or the individual’s spouse or civil partner falling to be calculated under section 45 above for the purposes of—
Category A retirement pension,
Category B retirement pension for widows, widowers or surviving civil partners (payment by virtue of section 48B or 48BB above),
widowed mother’s allowance and widow’s pension, and
widowed parent’s allowance, and
incapacity benefit (except in transitional cases).
Regulations may, where— provide for the regulations made by virtue of that Article to have effect as if, in relation to the provisions in force before the commencement of that Article with respect to that additional pension element, the individual had been an employed earner and, accordingly, the contributions had been properly paid.
this section applies in the case of any individual, and
the Inland Revenue are of the opinion that it is appropriate for regulations made by virtue of Article 6(8) of the Social Security (Incapacity for Work) (Northern Ireland) Order 1994 (provision during transition from invalidity benefit to incapacity benefit for incapacity benefit to include the additional pension element of invalidity pension) to have the following effect in the case of the individual,
Where such provision made by regulations as is mentioned in subsection (2) or (4) above applies in respect of any individual, regulations under paragraph 8(1)(m) of Schedule 1 to this Act may not require the amounts paid by way of primary Class 1 contributions to be repaid.
Regulations may provide, where— for that individual to be treated for the purposes of that Act as if that individual had been an employed earner and, accordingly, the amount had been properly paid.
such provision made by regulations as is mentioned in subsection (2) or (4) above applies in respect of any individual,
prescribed conditions are satisfied, and
the amount calculated by reference to the contributions in question has been paid in respect of that individual by way of minimum contributions under section 39 of the Pensions Act (contributions to personal pension schemes),
So long as sections 35 and 36 of the National Insurance Act (Northern Ireland) 1966 (graduated retirement benefit) continue in force by virtue of regulations made under Schedule 3 to the Social Security (Consequential Provisions) Act 1975 or under Schedule 3 to the Consequential Provisions Act, regulations may make provision—
for amending section 35(2) of the National Insurance Act (Northern Ireland) 1966 (value of unit of graduated contributions) so that the value is the same for women as it is for men for replacing section 35(4) of that Act (increase of graduated retirement benefit in cases of deferred retirement) with provisions corresponding to those of paragraphs A1 to 3B and 7C of Schedule 5 to this Act;
for extending section 36 of that Act (increase of woman’s retirement pension by reference to her late husband’s graduated retirement benefit) to men and their late wives and for that section (except subsection (5) so to apply as it applies to women and their late husbands;
for amending section 35(7) of that Act (persons to be treated as receiving nominal retirement pension) so that where a person has claimed a Category A or Category B retirement pension but— he is not entitled to such a pension, he is not to be treated for the purposes of the preceding provisions of that section as receiving such a pension at a nominal weekly rate;
because of an election under section 54(1) above, or
because he has withdrawn his claim for the pension,
for extending section 36 of that Act (increase of woman’s retirement pension by reference to her late husband’s graduated retirement benefit) to civil partners and their late civil partners and for that section (except subsection (5)) so to apply as it applies to women and their late husbands;
for extending section 36 of that Act (increase of woman’s retirement pension by reference to her late husband’s graduated retirement benefit) to civil partners and their late civil partners who attain pensionable age before 6th April 2010 and for that section (except subsection (5)) so to apply as it applies to men and their late wives;
for extending section 36 of that Act (increase of woman’s retirement pension by reference to her late husband’s graduated retirement benefit) to— and for that section (except subsection (5)) so to apply as it applies to women and their late husbands;
men and their late husbands, and
women and their late wives,
for extending section 36 of that Act (increase of woman’s retirement pension by reference to her late husband’s graduated retirement benefit) to— who attained pensionable age before 6th April 2010 and for that section (except subsection (5)) so to apply as it applies to men and their late wives;
men and their late husbands, and
women and their late wives,
for amending that section in order to make provisions corresponding to those of paragraphs 3C, 4(1) and (1A) and 7A to 7C of Schedule 5 to this Act enabling a widowed person or surviving civil partner to elect to receive a lump sum, rather than an increase in the weekly rate of retirement pension, in respect of the graduated retirement benefit of his or her deceased spouse or civil partner.
This section is without prejudice to any power to modify those sections conferred by Schedule 3 to the Consequential Provisions Act.
In relevant gender change cases, women and their late wives are to be treated for the purposes of sections 35 and 36 of the National Insurance Act (Northern Ireland) 1966 in the same way as women and their late husbands.
For that purpose “relevant gender change case”, in relation to a woman (“the pensioner”) and her late wife, means a case where—
the late wife was, at the time of her death, a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and
the marriage of the pensioner and her late wife subsisted before the time when the certificate was issued.
Non-contributory benefits under this Part of this Act are of the following descriptions, namely—
attendance allowance;
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
carer’s allowance ... ;
disability living allowance;
guardian’s allowance;
retirement pensions of the following categories—
Category C, payable in certain cases to a widow whose husband was over pensionable age on 5 July 1948 or to a woman whose marriage to a husband who was over pensionable age on that date was terminated otherwise than by his death (with increase for adult ... dependants), and
Category D, payable to persons over the age of 80;
age addition payable, in the case of persons over the age of 80, by way of increase of a retirement pension of any category under this Act or of a pension or allowance to which section 79(2) below applies.
A person shall be entitled to an attendance allowance if he has attained pensionable age, he is not entitled to an allowance within subsection (1A) and he satisfies either— and prescribed conditions as to residence and presence in Northern Ireland.
the condition specified in subsection (2) below (“the day attendance condition”), or
the condition specified in subsection (3) below (“the night attendance condition”),
A person satisfies the day attendance condition if he is so severely disabled physically or mentally that, by day, he requires from another person either—
frequent attention throughout the day in connection with his bodily functions, or
continual supervision throughout the day in order to avoid substantial danger to himself or others.
The following allowances are within this subsection—
personal independence payment;
adult disability payment;
the care component of a disability living allowance.
pension age disability payment.
the care component of Scottish adult disability living allowance.
A person satisfies the night attendance condition if he is so severely disabled physically or mentally that, at night,—
he requires from another person prolonged or repeated attention in connection with his bodily functions, or
in order to avoid substantial danger to himself or others he requires another person to be awake for a prolonged period or at frequent intervals for the purpose of watching over him.
Circumstances may be prescribed in which a person is to be taken to satisfy or not to satisfy such of the conditions mentioned in subsections (2) and (3) above as may be prescribed.
Subject to the following provisions of this Act, the period for which a person is entitled to an attendance allowance shall be—
a period throughout which he has satisfied or is likely to satisfy the day or the night attendance condition or both; and
a period preceded immediately, or within such period as may be prescribed, by one of not less than 6 months throughout which he satisfied, or is likely to satisfy, one or both of those conditions.
For the purposes of subsection (1) above a person who suffers from renal failure and is undergoing such form of treatment as may be prescribed shall, in such circumstances as may be prescribed, be deemed to satisfy or to be likely to satisfy the day or the night attendance condition or both.
The weekly rate of the attendance allowance payable to a person for any period shall be the higher rate specified in Schedule 4, Part III, paragraph 1, if both as regards that period and as regards the period of 6 months mentioned in subsection (1)(b) above he has satisfied or is likely to satisfy both the day and the night attendance conditions, and shall be the lower rate in any other case.
A person shall not be entitled to an attendance allowance for any period preceding the date on which he makes, or is treated as making, a claim for it.
Notwithstanding anything in subsection (4) above, provision may be made by regulations for a person to be entitled to an attendance allowance for a period preceding the date on which he makes or is treated as making a claim for it if such an allowance has previously been paid to or in respect of him.
Except in so far as regulations otherwise provide and subject to section 66(1) below—
a claim for an attendance allowance may be made during the period of 6 months immediately preceding the period for which the person to whom the claim relates is entitled to the allowance; and
an award may be made in pursuance of a claim so made, subject to the condition that, throughout that period of 6 months, that person satisfies—
both the day and the night attendance conditions, or
if the award is at the lower rate, one of those conditions.
A person to whom either Regulation (EC) No 1408/71 or Regulation (EC) No 883/2004 applies shall not be entitled to an attendance allowance for a period unless during that period the United Kingdom is competent for payment of sickness benefits in cash to the person for the purposes of Chapter 1 of Title III of the Regulation in question.
If a terminally ill person makes a claim expressly on the ground that he is such a person, then—
he shall be taken—
to satisfy, or to be likely to satisfy, both the day attendance condition and the night attendance condition for so much of the period for which he is terminally ill as does not fall before the date of the claim; and
to have satisfied those conditions for the period of 6 months immediately preceding the date of the claim or, if later, the first date on which he is terminally ill (so however that no allowance shall be payable by virtue of this sub-paragraph for any period preceding that date); and
the period for which he is entitled to attendance allowance shall be so much of the period for which he is terminally ill as does not fall before the date of the claim.
For the purposes of subsection (1) above—
a person is “terminally ill” at any time if at that time he suffers from a progressive disease and his death in consequence of that disease can reasonably be expected within 12 months; and
where a person purports to make a claim for an attendance allowance by virtue of that subsection on behalf of another, that other shall be regarded as making the claim, notwithstanding that it is made without his knowledge or authority.
Regulations may provide that, in such circumstances, and for such purposes as may be prescribed, a person who is, or is treated under the regulations as, undergoing treatment for renal failure in a hospital or other similar institution otherwise than as an in-patient shall be deemed not to satisfy or to be unlikely to satisfy the day attendance condition or the night attendance condition, or both of them.
Regulations may provide that an attendance allowance shall not be payable in respect of a person for a period when he is a resident of a care home in circumstances in which any of the costs of any qualifying services provided for him are borne out of public or local funds under a specified enactment.
in pursuance of Article 5, 7, 15 or 36 of the Health and Personal Social Services (Northern Ireland) Order 1972 ;
in circumstances in which the cost is, or may be, borne wholly or partly out of public or local funds, in pursuance of those enactments or of any other enactment relating to persons under disability.
The reference in subsection (2) above to a care home is to an establishment that provides accommodation together with nursing or personal care.
The following are qualifying services for the purposes of subsection (2) above—
accommodation,
board, and
personal care.
The reference in subsection (2) above to a specified enactment is to an enactment which is, or is of a description, specified for the purposes of that subsection by regulations.
The power to specify an enactment for the purposes of subsection (2) above includes power to specify it only in relation to its application for a particular purpose.
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Subject to the provisions of this section, a person shall be entitled to a severe disablement allowance for any day (“the relevant day”) if he satisfies—
the conditions specified in subsection (2) below; or
the conditions specified in subsection (3) below.
The conditions mentioned in subsection (1)(a) above are that—
on the relevant day he is incapable of work; and
he has been incapable of work for a period of not less than 196 consecutive days—
beginning not later than the day on which he attained the age of 20; and
ending immediately before the relevant day.
The conditions mentioned in subsection (1)(b) above are that—
on the relevant day he is both incapable of work and disabled; and
he has been both incapable of work and disabled for a period of not less than 196 consecutive days ending immediately before the relevant day.
A person shall not be entitled to a severe disablement allowance if—
he is under the age of 16;
he is receiving full-time education;
he does not satisfy the prescribed conditions—
as to residence in Northern Ireland; or
as to presence there; or
he has attained pensionable age and—
was not entitled to a severe disablement allowance immediately before he attained that age; and
is not treated by regulations as having been so entitled immediately before he attained that age.
A person shall not be entitled to a severe disablement allowance for any day which as between him and his employer falls within a period of entitlement for the purposes of statutory sick pay.
A person is disabled for the purposes of this section if he suffers from loss of physical or mental faculty such that the extent of the resulting disablement assessed in accordance with Schedule 6 to this Act amounts to not less than 80 per cent.
A severe disablement allowance shall be paid at the weekly rate specified in Schedule 4, Part III, paragraph 2.
The amount of severe disablement allowance payable for any relevant day shall be one sixth of the weekly rate referred to in subsection (7) above.
In any case where— the amount of the severe disablement allowance (including any increase for a child or adult dependant under section 90(a) below) so payable shall be reduced by the amount of the statutory maternity pay, and only the balance (if any) shall be payable.
a severe disablement allowance is payable to a woman in respect of one or more relevant days in a week; and
an amount of statutory maternity pay becomes payable to her on any day in that week,
Where— any day since that day which fell within a week for which he was entitled to a disability working allowance shall be treated for the purposes of any claim for a severe disablement allowance for a period commencing after he ceases to be engaged as mentioned in paragraph (a) above as having been a day on which he was both incapable of work and disabled.
a person who is engaged and normally engaged in remunerative work ceases to be so engaged; and
he is entitled to a disability working allowance for the week in which there falls the last day on which he is so engaged; and
he qualified for a disability working allowance for that week by virtue of a severe disablement allowance having been payable to him; and
the first day after he ceases to be engaged as mentioned in paragraph (a) above is a day on which he is incapable of work and falls not later than the end of the period of two years beginning with the last day for which he was entitled to a severe disablement allowance,
Regulations—
may direct that persons who— shall continue to be so entitled notwithstanding that they do not satisfy the conditions specified in subsection (2) or (3) above;
have attained retiring age; and
were entitled to a severe disablement allowance immediately before they attained that age,
may direct—
that persons who have previously been entitled to a severe disablement allowance shall be entitled to such an allowance notwithstanding that they do not satisfy the conditions specified in subsection (2)(b) or (3)(b) above;
that subsections (2)(b) and (3)(b) above shall have effect in relation to such persons subject to such modifications as may be specified in the regulations;
may prescribe the circumstances in which a person is or is not to be treated—
as incapable of work; or
as receiving full-time education;
may provide that, where the net amount of councillor’s allowance (within the meaning of section 58 above) to which a person is entitled in respect of any week exceeds a prescribed sum, then, except in prescribed cases, an amount equal to the excess shall be deducted from the amount of any severe disablement allowance to which he is entitled in respect of that week, and only the balance remaining (if any) shall be payable; and
may provide for disqualifying a person from receiving a severe disablement allowance for such period not exceeding 6 weeks as may be determined in accordance with the Administration Act if—
he has become incapable of work through his own misconduct; or
he fails without good cause to attend for, or to submit himself to, such medical or other examination or treatment as may be required in accordance with the regulations, or to observe any prescribed rules of behaviour.
In determining whether a person satisfies the conditions specified in subsections (2)(b) and (3)(b) above he shall be treated as having been incapable of work on any day which falls in the pre-commencement period and which—
would have been treated as a day on which he was so incapable, were there disregarded any work which he undertook (or was capable of undertaking) as a councillor, but
would not have been so treated apart from this subsection.
In this section— and section 58(5) above has effect for the purposes of subsection (12) above as it has effect for the purposes of section 58 above.
If a person was under the age of 60 on the day on which he qualified for severe disablement allowance, the weekly rate of his severe disablement allowance shall be increased by an age related addition at whichever of the weekly rates specified in the second column of paragraph 3 of Part III of Schedule 4 to this Act is applicable in his case, that is to say—
the higher rate, if he was under the age of 40 on the day on which he qualified for severe disablement allowance;
the middle rate, if he was between the ages of 40 and 50 on that day; or
the lower rate, if he was between the ages of 50 and 60 on that day.
Subject to subsection (4) below, for the purposes of this section the day on which a person qualified for severe disablement allowance is his first day of incapacity for work in the period of not less than 196 consecutive days mentioned in section 68(2)(b) or (3)(b) above, as the case may be, which preceded the first day in his current period of entitlement.
For the purposes of this section, a person’s “current period of entitlement” is a current period—
which consists of one or more consecutive days on which he is or has been entitled to a severe disablement allowance; and
which begins immediately after the last period of one or more consecutive days for which he was not entitled to such an allowance.
Regulations—
may prescribe cases where a person is to be treated for the purposes of this section as having qualified for severe disablement allowance on a prescribed day earlier than the day ascertained in accordance with subsection (2) above;
may provide for days which are not days of incapacity for work in relation to a person to be treated as days of incapacity for work for the purpose of determining under this section the day on which he qualified for severe disablement allowance; and
may make provision for disregarding prescribed days in computing any period of consecutive days for the purposes of subsection (3) above.
A person shall be entitled to a carer’s allowance for any day on which he is engaged in caring for a severely disabled person if—
he is regularly and substantially engaged in caring for that person;
he is not gainfully employed; and
the severely disabled person is either such relative of his as may be prescribed or a person of any such other description as may be prescribed.
In this section, “severely disabled person” means a person in respect of whom there is payable—
armed forces independence payment under the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011;
an attendance allowance;
a disability living allowance by virtue of entitlement to the care component at the highest or middle rate;
personal independence payment by virtue of entitlement to the daily living component at the standard or enhanced rate; ...
a child disability payment by virtue of entitlement to the care component at the highest or middle rate by virtue of the Disability Assistance for Children and Young People (Scotland) Regulations 2021 in circumstances where the person is resident in Northern Ireland and regulation 36(1) of those Regulations applies; ...
an adult disability payment by virtue of entitlement to the daily living component at the standard or enhanced rate by virtue of the Disability Assistance for Working Age People (Scotland) Regulations 2022 in circumstances where the person is resident in Northern Ireland and regulation 53(1) of those Regulations applies; ...
a pension age disability payment by virtue of the Disability Assistance for Older People (Scotland) Regulations 2024 in circumstances where the person is resident in Northern Ireland and regulation 45(1) of those Regulations applies; ...
a Scottish adult disability living allowance by virtue of entitlement to the care component at the middle or highest rate by virtue of the Disability Assistance (Scottish Adult Disability Living Allowance) Regulations 2025 in circumstances where the person is resident in Northern Ireland and regulation 48(1) of those Regulations applies; or
such other payment out of public funds on account of his need for attendance as may be prescribed.
A person who was entitled to an allowance under this section immediately before the death of the severely disabled person referred to in subsection (1) above shall, notwithstanding that he is no longer engaged in caring for a severely disabled person and the requirements of paragraphs (a) and (c) of that subsection are no longer satisfied, continue to be entitled to it until – whichever first occurs.
the end of the week in which he ceases to satisfy any other requirement as to entitlement to the allowance; or
the expiry of the period of 8 weeks beginning with the Sunday following the death (or beginning with the date of death if the death occurred on a Sunday),
A person shall not be entitled to an allowance under this section if he is under the age of 16 or receiving full-time education.
A person shall not be entitled to an allowance under this section unless he satisfies prescribed conditions as to residence or presence in Northern Ireland.
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A person to whom either Regulation (EC) No 1408/71 or Regulation (EC) No 883/2004 applies shall not be entitled to an allowance under this section for a period unless during that period the United Kingdom is competent for payment of sickness benefits in cash to the person for the purposes of Chapter 1 of Title III of the Regulation in question.
No person shall be entitled for the same day to—
more than one allowance under this section; or
both an allowance under this section and carer support payment.
Regulations may prescribe the circumstances in which a person is or is not to be treated for the purposes of this section as engaged, or regularly and substantially engaged, in caring for a severely disabled person, as gainfully employed or as receiving full-time education.
A carer’s allowance shall be payable at the weekly rate specified in Schedule 4, Part III, paragraph 4.
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Where, apart from this subsection, two or more persons would have a relevant entitlement for the same day in respect of the same severely disabled person, one of them only shall have that entitlement and that shall be such one of them—
as they may jointly elect in the prescribed manner; or
as may, in default of such an election, be determined by the Department in its discretion.
Subsection (7ZC) applies where (disregarding the effect of regulation 5(3) of the Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023) a person (A) has an entitlement to carer support payment for a day in respect of a severely disabled person.
Another person (B) shall not have a relevant entitlement for the same day in respect of the same severely disabled person unless—
A and B jointly elect in the prescribed manner that B shall have the relevant entitlement (and that A shall not have an entitlement to carer support payment) for that day in respect of that severely disabled person; or
in default of such an election, the Department is satisfied, following consultation with the Scottish Ministers, that—
the Scottish Ministers have decided (under regulation 24 of the Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023) that A shall not have an entitlement to carer support payment for that day in respect of that severely disabled person; and
B shall have the relevant entitlement for that day in respect of that severely disabled person.
For the purposes of subsections (7ZA) and (7ZC) a person has a “relevant entitlement” if—
the person is entitled to a carer’s allowance, or
the person is entitled under Article 17 of the Welfare Reform (Northern Ireland) Order 2015 to the inclusion in an award of universal credit of an amount in respect of the fact that the person has regular and substantial caring responsibilities for a severely disabled person.
In this section, “carer support payment” means the carer support payment component of carer support given in accordance with the Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023.
Disability living allowance shall consist of a care component and a mobility component.
A person’s entitlement to a disability living allowance may be an entitlement to either component or to both of them.
A person may be awarded either component for a fixed period or for an indefinite period, but if his award of a disability living allowance consists of both components, he may not be awarded the components for different fixed periods.
The weekly rate of a person’s disability living allowance for a week for which he has only been awarded one component is the appropriate weekly rate for that component as determined in accordance with this Act or regulations under it.
The weekly rate of a person’s disability living allowance for a week for which he has been awarded both components is the aggregate of the appropriate weekly rates for the two components as so determined.
A person shall not be entitled to a disability living allowance unless he satisfies prescribed conditions as to residence and presence in Northern Ireland.
A person is not entitled to a disability living allowance while the person is entitled to—
child disability payment,
adult disability payment,...
pension age disability payment , or
Scottish adult disability living allowance.
Subject to the provisions of this Act, a person shall be entitled to the care component of a disability living allowance for any period throughout which—
he is so severely disabled physically or mentally that—
he requires in connection with his bodily functions attention from another person for a significant portion of the day (whether during a single period or a number of periods); or
he cannot prepare a cooked main meal for himself if he has the ingredients;
he is so severely disabled physically or mentally that, by day, he requires from another person—
frequent attention throughout the day in connection with his bodily functions; or
continual supervision throughout the day in order to avoid substantial danger to himself or others; or
he is so severely disabled physically or mentally that, at night,—
he requires from another person prolonged or repeated attention in connection with his bodily functions; or
in order to avoid substantial danger to himself or others he requires another person to be awake for a prolonged period or at frequent intervals for the purpose of watching over him.
Subject to the following provisions of this section, a person shall not be entitled to the care component of a disability living allowance unless—
throughout— he has satisfied or is likely to satisfy one or other of the conditions mentioned in subsection (1)(a) to (c) above; and
the period of 3 months immediately preceding the date on which the award of that component would begin; or
such other period of 3 months as may be prescribed,
he is likely to continue to satisfy one or other of those conditions throughout—
the period of 6 months beginning with that date; or
if expected to die within the period of 12 months beginning with that date, either the period of 6 months beginning with that date or the period beginning with that date and ending at death.
In its application to a person in relation to so much of a period as falls before the day on which he reaches the age of 16, subsection (1) above has effect subject to the following modifications—
the condition mentioned in subsection (1)(a)(ii) above shall not apply, and
none of the other conditions mentioned in subsection (1) above shall be taken to be satisfied unless—
he has requirements of a description mentioned in the condition substantially in excess of the normal requirements of persons of his age, or
he has substantial requirements of such a description which younger persons in normal physical and mental health may also have but which persons of his age and in normal physical and mental health would not have.
Three weekly rates of the care component shall be prescribed.
The weekly rate of the care component payable to a person for each week in the period for which he is awarded that component shall be—
the highest rate, if he falls within subsection (2) above by virtue of having satisfied or being likely to satisfy both the conditions mentioned in subsection (1)(b) and (c) above throughout both the period mentioned in paragraph (a) of subsection (2) above and (as the case may be) the period mentioned in paragraph (b)(i), or a period mentioned in paragraph (b)(ii), of that subsection;
the middle rate, if he falls within that subsection by virtue of having satisfied or being likely to satisfy one or other of those conditions throughout both the period mentioned in paragraph (a) of that subsection and (as the case may be) the period mentioned in paragraph (b)(i), or a period mentioned in paragraph (b)(ii), of that subsection; and
the lowest rate in any other case.
The modifications mentioned in subsection (1A) above shall have effect in relation to the application of subsection (1) above for the purposes of subsection (2) above, but only—
in the case of a person who is under the age of 16 on the date on which the award of the care component would begin, and
in relation to so much of any period mentioned in subsection (2) above as falls before the day on which he reaches the age of 16.
For the purposes of this section, a person who is terminally ill, as defined in section 66(2) above, and makes a claim expressly on the ground that he is such a person, shall (notwithstanding subsection (1A)(b) above) be taken—
to have satisfied the conditions mentioned in subsection (1)(b) and (c) above for the period of 3 months immediately preceding the date of the claim, or, if later, the first date on which he is terminally ill (so however that the care component shall not be payable by virtue of this paragraph for any period preceding that date); and
to satisfy or to be likely to satisfy those conditions for so much of the period for which he is terminally ill as does not fall before the date of the claim.
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sub-paragraph (ii) of subsection (1)(a) above shall be omitted; and
neither the condition mentioned in sub-paragraph (i) of that paragraph nor any of the conditions mentioned in subsection (1)(b) and (c) above shall be taken to be satisfied unless—
he has requirements of a description mentioned in subsection (1)(a), (b) or (c) above substantially in excess of the normal requirements of persons of his age; or
he has substantial requirements of any such description which younger persons in normal physical and mental health may also have but which persons of his age and in normal physical and mental health would not have.
Subject to subsection (5) above, circumstances may be prescribed in which a person is to be taken to satisfy or not to satisfy such of the conditions mentioned in subsection (1)(a) to (c) above as may be prescribed.
Regulations may provide that no amount in respect of a disability living allowance which is attributable to entitlement to the care component shall be payable in respect of a person for a period when he is a resident of a care home in circumstances in which any of the costs of any qualifying services provided for him are borne out of public or local funds under a specified enactment.
in pursuance of Article 5, 7, 15 or 36 of the Health and Personal Social Services (Northern Ireland) Order 1972; or
in circumstances in which the cost is, or may be, borne wholly or partly out of public or local funds, in pursuance of those enactments or of any other enactment relating to persons under disability or to young persons or to education or training.
Subsection (1A) above has effect subject to regulations made under subsection (7) above (except as otherwise prescribed).
A person to whom either Regulation (EC) No 1408/71 or Regulation (EC) No 883/2004 applies shall not be entitled to the care component of a disability living allowance for a period unless during that period the United Kingdom is competent for payment of sickness benefits in cash to the person for the purposes of Chapter 1 of Title III of the Regulation in question.
The reference in subsection (8) above to a care home is to an establishment that provides accommodation together with nursing or personal care.
The following are qualifying services for the purposes of subsection (8) above—
accommodation,
board, and
personal care.
The reference in subsection (8) above to a specified enactment is to an enactment which is, or is of a description, specified for the purposes of that subsection by regulations.
The power to specify an enactment for the purposes of subsection (8) above includes power to specify it only in relation to its application for a particular purpose.
Subject to the provisions of this Act, a person shall be entitled to the mobility component of a disability living allowance for any period in which he is over the relevant age and throughout which—
he is suffering from physical disablement such that he is either unable to walk or virtually unable to do so;
he does not fall within that subsection but does fall within subsection (2) below;
he falls within subsection (1AB) below;
he falls within subsection (3) below; or
he is able to walk but is so severely disabled physically or mentally that, disregarding any ability he may have to use routes which are familiar to him on his own, he cannot take advantage of the faculty out of doors without guidance or supervision from another person most of the time.
A person falls within this subsection if—
he is both blind and deaf; and
he satisfies such other conditions as may be prescribed.
In subsection (1) above “the relevant age” means—
in relation to the conditions mentioned in paragraph (a), (ab), (b) or (c) of that subsection, the age of 3;
in relation to the conditions mentioned in paragraph (d) of that subsection, the age of 5.
A person falls within this subsection if—
he is severely mentally impaired; and
he displays severe behavioural problems; and
he satisfies both the conditions mentioned in section 72(1)(b) and (c) above.
A person falls within this subsection if—
he has such severe visual impairment as may be prescribed; and
he satisfies such other conditions as may be prescribed.
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he requires substantially more guidance or supervision from another person than persons of his age in normal physical and mental health would require; or
persons of his age in normal physical and mental health would not require such guidance or supervision.
... circumstances may be prescribed in which a person is to be taken to satisfy or not to satisfy a condition mentioned in subsection (1)(a) or (d) or subsection (2)(a) above.
Regulations shall specify the cases which fall within subsection (3)(a) and (b) above.
A person who is to be taken for the purposes of section 72 above to satisfy or not to satisfy a condition mentioned in subsection (1)(b) or (c) of that section is to be taken to satisfy or not to satisfy it for the purposes of subsection (3)(c) above.
In its application to a person in relation to so much of a period as falls before the day on which he reaches the age of 16, subsection (1) above has effect subject to the modification that the condition mentioned in paragraph (d) of that subsection shall not be taken to be satisfied unless—
he requires substantially more guidance or supervision from another person than persons of his age in normal physical and mental health would require, or
persons of his age in normal physical and mental health would not require such guidance or supervision.
A person shall not be entitled to the mobility component for a period unless during most of that period his condition will be such as permits him from time to time to benefit from enhanced facilities for locomotion.
A person shall not be entitled to the mobility component of a disability living allowance unless—
throughout— he has satisfied or is likely to satisfy one or other of the conditions mentioned in subsection (1)(a) to (d) above; and
the period of 3 months immediately preceding the date on which the award of that component would begin; or
such other period of 3 months as may be prescribed,
he is likely to continue to satisfy one or other of those conditions throughout—
the period of 6 months beginning with that date; or
if expected to die within the period of 12 months beginning with that date, either the period of 6 months beginning with that date or the period beginning with that date and ending at death.
Subsection (4A) above has effect subject to regulations made under subsection (5) above (except as otherwise prescribed).
Two weekly rates of the mobility component shall be prescribed.
The weekly rate of the mobility component payable to a person for each week in the period for which he is awarded that component shall be—
the higher rate, if he falls within subsection (9) above by virtue of having satisfied or being likely to satisfy one or other of the conditions mentioned in subsection (1)(a), (ab), (b) and (c) above throughout both the period mentioned in paragraph (a) of subsection (9) above and (as the case may be) the period mentioned in paragraph (b)(i), or a period mentioned in paragraph (b)(ii), of that subsection; and
the lower rate in any other case.
For the purposes of this section in its application to a person who is terminally ill, as defined in section 66(2) above, and who makes a claim expressly on the ground that he is such a person—
subsection (9)(a) above shall be omitted; and
subsection (11)(a) above shall have effect as if for the words from “both” to “subsection”, in the fourth place where it occurs, there were substituted the words “(as the case may be) the period mentioned in paragraph (b)(i), or a period mentioned in paragraph (b)(ii), of subsection (9) above”.
Regulations may prescribe cases in which a person who has the use— is not to be paid any amount attributable to entitlement to the mobility component or is to be paid disability living allowance at a reduced rate in so far as it is attributable to that component.
of an invalid carriage or other vehicle provided under Article 30(1) of the Health and Personal Social Services (Northern Ireland) Order 1972 or provided by the Secretary of State under section 5(2)(a) of the National Health Service Act 1977 and Schedule 2 to that Act or under section 46 of the National Health Service (Scotland) Act 1978; or
of any prescribed description of appliance supplied under that Order being such an appliance as is primarily designed to afford a means of personal and independent locomotion out of doors,
A payment to or in respect of any person which is attributable to his entitlement to the mobility component, and the right to receive such a payment, shall (except in prescribed circumstances and for prescribed purposes) be disregarded in applying any enactment or instrument under which regard is to be had to a person’s means.
The modifications mentioned in subsection (4A) above shall have effect in relation to the application of subsection (1) above for the purposes of subsection (9) above, but only—
in the case of a person who is under the age of 16 on the date on which the award of the mobility component would begin, and
in relation to so much of any period mentioned in subsection (9) above as falls before the day on which he reaches the age of 16.
Regulations may provide for the issue, variation and cancellation of certificates in respect of prescribed categories of persons to whom this section applies; and a person in respect of whom such a certificate is issued shall, during any period while the certificate is in force, be deemed for the purposes of section 73 above to satisfy the condition mentioned in subsection (1)(a) of that section and to fall within paragraphs (a) and (b) of subsection (9) by virtue of having satisfied or being likely to satisfy that condition throughout both the period mentioned in paragraph (a) of that subsection and (as the case may be) the period mentioned in paragraph (b)(i), or a period mentioned in paragraph (b)(ii), of that subsection.
This section applies to any person whom the Department considers—
was on 1st January 1976 in possession of an invalid carriage or other vehicle provided in pursuance of Article 30 of the Health and Personal Social Services (Northern Ireland) Order 1972 (which relates to vehicles for persons suffering from physical defect or disability) or receiving payments in pursuance of paragraph (3) of that Article;
had at that date, or at a later date specified by the Department made an application which the Department approved for such a carriage or vehicle or for such payments;
was, both at some time during a prescribed period before that date and at some time during a prescribed period after that date, in possession of such a carriage or vehicle or receiving such payments; or
would have been, by virtue of any of the preceding paragraphs, a person to whom this section applies but for some error or delay for which in the opinion of the Department the person was not responsible and which was brought to the attention of the Department within the period of one year beginning with 30th March 1977 (the date of the making of the Social Security (Miscellaneous Provisions) (Northern Ireland) Order 1977, Article 10 of which made provision corresponding to the provision made by this section).
Except to the extent to which regulations provide otherwise, no person shall be entitled to either component of a disability living allowance for any period after he attains pensionable age otherwise than by virtue of an award made before he attains that age.
Regulations may provide in relation to persons who are entitled to a component of a disability living allowance by virtue of subsection (1) above that any provision of this Act which relates to disability living allowance, other than section 74 above, so far as it so relates, and any provision of the Administration Act which is relevant to disability living allowance—
shall have effect subject to modifications, additions or amendments; or
shall not have effect.
Subject to subsection (2) below, a person shall not be entitled to a disability living allowance for any period preceding the date on which a claim for it is made or treated as made by him or on his behalf.
Notwithstanding anything in subsection (1) above, provision may be made by regulations for a person to be entitled to a component of a disability living allowance for a period preceding the date on which a claim for such an allowance is made or treated as made by him or on his behalf if he has previously been entitled to that component.
For the purposes of sections 72(5) and 73(12) above, where— that person shall be regarded as making the claim notwithstanding that it is made without his knowledge or authority.
a person purports to make a claim for a disability living allowance on behalf of another; and
the claim is made expressly on the ground that the person on whose behalf it purports to be made is terminally ill,
A person shall be entitled to a guardian’s allowance in respect of a child or qualifying young person if— ...
he is entitled to child benefit in respect of that child or qualifying young person, and
the circumstances are any of those specified in subsection (2) below;
The circumstances referred to in subsection (1)(b) above are—
that both of the parents of the child or qualifying young person are dead;
that one of the parents of the child or qualifying young person is dead and the person claiming a guardian’s allowance shows that he was at the date of the death unaware of, and has failed after all reasonable efforts to discover, the whereabouts of the other parent; or
that one of the parents of the child or qualifying young person is dead and the other is in prison.
There shall be no entitlement to a guardian’s allowance in respect of a child or qualifying young person unless at least one of the parents of the child or qualifying young person satisfies, or immediately before his death satisfied, such conditions as may be prescribed as to nationality, residence, place of birth or other matters.
Where, apart from this subsection, a person is entitled to receive, in respect of a particular child or qualifying young person, payment of an amount by way of a guardian’s allowance, that amount shall not be payable unless one of the conditions specified in subsection (5) below is satisfied.
Those conditions are—
that the beneficiary would be treated for the purposes of Part IX of this Act as having the child or qualifying young person living with him; or
that the requisite contributions are being made to the cost of providing for the child or qualifying young person.
The condition specified in subsection (5)(b) above is to be treated as satisfied if, but only if—
such contributions are being made at a weekly rate not less than the amount referred to in subsection (4) above—
by the beneficiary; or
where the beneficiary is one of two spouses or civil partners residing together, by them together; and
except in prescribed cases, the contributions are over and above those required for the purpose of satisfying section 139(1)(b) below.
A guardian’s allowance in respect of a child or qualifying young person shall be payable at the weekly rate specified in Schedule 4, Part III, paragraph 5.
Regulations—
may modify subsection (2) or (3) above in relation to cases in which a child or qualifying young person has been adopted or is illegitimate, or the marriage of the parents of a child or qualifying young person has been terminated by divorce or the civil partnership of the the parents of a child or qualifying young person has been dissolved;
shall prescribe the circumstances in which a person is to be treated for the purposes of this section as being in prison (by reference to his undergoing a sentence of imprisonment for life or of a prescribed minimum duration, or to his being in legal custody in prescribed circumstances); and
may, for cases where entitlement to a guardian’s allowance is established by reference to a person being in prison, provide—
for requiring him to pay to the National Insurance Fund sums paid by way of a guardian’s allowance;
for suspending payment of an allowance where a conviction, sentence or order of a court is subject to appeal, and for matters arising from the decision of an appeal;
for reducing the rate of an allowance in cases where the person in prison contributes to the cost of providing for the child or qualifying young person.
Where a man and woman are married to, or civil partners of, each other and are residing together, and, apart from this subsection, they would each be entitled to a guardian’s allowance in respect of the same child or qualifying young person, only the woman shall be entitled, but payment may be made either to her or to him unless she elects in the prescribed manner that payment is not to be made to him.
Subject to subsection (11) below, no person shall be entitled to a guardian’s allowance in respect of a child or qualifying young person of which he or she is the parent.
Where a person— subsection (10) above shall not terminate his entitlement.
has adopted a child or qualifying young person; and
was entitled to guardian’s allowance in respect of the child or qualifying young person immediately before the adoption,
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is over pensionable age; and
satisfies such other conditions as may be prescribed,
A person who is over the age of 80 , who reached pensionable age before 6 April 2016 and who satisfies such conditions as may be prescribed shall be entitled to a Category D retirement pension at the appropriate weekly rate if—
he is not entitled to a Category A, Category B or Category C retirement pension; or
he is entitled to such a pension, but it is payable at a weekly rate which, disregarding those elements specified in subsection (4) below, is less than the appropriate weekly rate.
The elements referred to in subsection (3)(b) above are—
any additional pension;
any increase so far as attributable to—
any additional pension, or
any increase in a guaranteed minimum pension;
any graduated retirement benefit; and
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shall be the lower rate specified in Schedule 4, Part III, paragraph 6, where—
the pensioner is a married woman, and
she has not, at any time since she became entitled to her pension, ceased to be a married woman; and
shall be the higher rate so specified in any other case.
The appropriate weekly rate of a Category D retirement pension shall be that specified in Schedule 4, Part III, paragraph 7.
Entitlement to a ... Category D retirement pension shall continue throughout the pensioner’s life.
A ... Category D retirement pension shall not be payable for any period falling before the day on which the pensioner’s entitlement is to be regarded as commencing for that purpose by virtue of section 5(1)(l) of the Administration Act.
Regulations may provide for the payment— of a Category C retirement pension or of benefit corresponding to a widow’s pension or a widowed mother’s allowance; and any such retirement pension or any such benefit shall be at the prescribed rate.
to a widow whose husband was over pensionable age on 5th July 1948; or
to a woman whose marriage to a husband who was over pensionable age on that date was terminated otherwise than by his death,
A person who is over the age of 80 and entitled to a retirement pension of any category under this Act shall be entitled to an increase of the pension, to be known as “age addition”.
Where a person is in receipt of a pension or allowance payable by virtue of any prescribed enactment or instrument (whether passed or made before or after this Act) and— he shall be entitled to an increase of that pension or allowance, also known as age addition.
he is over the age of 80; and
he fulfils such other conditions as may be prescribed,
Age addition shall be payable for the life of the person entitled, at the weekly rate specified in Schedule 4, Part III, paragraph 8.
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Subject to section 61 above and to the following provisions of this Part of this Act, the weekly rate of any benefit to which this subsection applies shall, for any period for which the beneficiary is entitled to child benefit in respect of a child or children, be increased in respect of that child, or each respectively of those children, by the amount specified in relation to the benefit in question in Schedule 4, Part IV, column (2).
Subsection (1) above applies to—
unemployment benefit where the beneficiary is over pensionable age;
sickness benefit where the beneficiary is over pensionable age;
invalidity pension; and
Category A, Category B or Category C retirement pension.
In any case where— the beneficiary’s right to payment of increases for the following week under subsection (1) above shall be determined in accordance with subsection (4) below.
a beneficiary is one of two persons who are—
spouses residing together; or
an unmarried couple; and
the other person had earnings in any week,
No such increase shall be payable—
in respect of the first child where the earnings were £115 or more; and
in respect of a further child for each complete £15 by which the earnings exceeded £115.
Subject to section 81 below, the weekly rate of a widowed mother’s allowance payable by virtue of subsection (1)(a) of section 37 above shall be increased for any period in respect of the child or, if more than one, each respectively of the children falling within subsection (2)(a), (b) or (c) of that section in respect of whom she is for the time being entitled to child benefit by the amount specified in relation to that allowance in Schedule 4, Part IV, column (2).
Subject to section 81 below, the weekly rate of a child’s special allowance shall, for any period for which the beneficiary is entitled to child benefit in respect of two or more children with respect to whom the conditions specified in section 56(1)(b) and (c) above are satisfied, be increased in respect of each respectively of those children other than the elder or eldest by the amount specified in relation to that allowance in Schedule 4, Part IV, column (2).
In this section—
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Where, apart from this subsection, a person is entitled to receive, in respect of a particular child, payment of an amount by way of an increase under section 80 above of any benefit, that amount shall not be payable unless one of the conditions specified in subsection (2) below is satisfied.
Those conditions are—
that the beneficiary would be treated for the purposes of Part IX of this Act as having the child living with him; or
that the requisite contributions are being made to the cost of providing for the child.
The condition specified in subsection (2)(b) above is to be treated as satisfied if, but only if—
such contributions are being made at a weekly rate not less than the amount referred to in subsection (1) above—
by the beneficiary; or
where the beneficiary is one of two spouses residing together, by them together; and
except in prescribed cases, the contributions are over and above those required for the purpose of satisfying section 139(1)(b) below.
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Subject to section 61 above and section 87 below, the weekly rate of unemployment benefit or sickness benefit shall be increased by the amount specified in relation to the benefit in question in Schedule 4, Part IV, column (3), for any period during which—
the beneficiary is—
residing with his wife, or
contributing to the maintenance of his wife at a weekly rate not less than that amount; and
his wife does not have weekly earnings which exceed that amount.
Subject, in particular, to subsection (5) and section 87 below, the weekly rate— shall be increased by the amount specified in relation to the benefit in question in Schedule 4, Part IV, column (3) (“the amount of the relevant increase”) for any period to which this subsection applies by virtue of subsection (3) or (4) below.
of unemployment benefit or sickness benefit in the case of a beneficiary not entitled to an increase under subsection (1) above, and
of a maternity allowance in any case,
Subsection (2) above applies by virtue of this subsection to any period during which—
the beneficiary’s husband does not have weekly earnings which exceed the amount of the relevant increase, and
either she and her husband are residing together or she is contributing to his maintenance at a weekly rate not less than that amount.
Subsection (2) above applies by virtue of this subsection to any period during which a person— has the care of a child or children in respect of whom the beneficiary is entitled to child benefit.
who is neither the spouse of the beneficiary nor a child, and
in respect of whom such further conditions as may be prescribed are fulfilled,
A beneficiary shall not under subsection (2) above be entitled for the same period to an increase of benefit in respect of more than one person.
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This section applies to—
a Category A or Category C retirement pension;
an invalidity pension under section 33 or 41 above.
Subject to subsection (3) below, the weekly rate of a pension to which this section applies, when payable to a man, shall be increased by the amount specified in relation to the pension in Schedule 4, Part IV, column (3)—
for any period during which the pensioner is residing with his wife; or
for any period during which the pensioner is contributing to the maintenance of his wife at a weekly rate not less than that amount, and his wife does not have weekly earnings which exceed that amount.
Regulations may provide that for any period during which the pensioner is residing with his wife and his wife has earnings—
the increase of benefit under this section shall be subject to a reduction in respect of the wife’s earnings; or
there shall be no increase of benefit under this section.
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Where a Category A retirement pension is payable to a woman for any period— then, the weekly rate of the pensioner’s Category A retirement pension shall be increased by the amount specified in relation to that pension in Schedule 4, Part IV, column (3) (“the specified amount”).
which began immediately upon the termination of a period for which the pensioner was entitled to an increase in unemployment benefit, sickness benefit or invalidity pension by virtue of section 82(3) above or 86(1) below, and
during which the requirements of either paragraph (a) or (b) of subsection (2) below are satisfied (without interruption),
The requirements referred to in subsection (1)(b) above are—
that the pensioner is residing with her husband;
that the pensioner is contributing to the maintenance of her husband at a weekly rate not less than the specified amount, and her husband does not have weekly earnings which exceed that amount.
Regulations may provide that for any period during which the pensioner is residing with her husband and her husband has earnings—
the increase of benefit under this section shall be subject to a reduction in respect of the husband’s earnings; or
there shall be no increase of benefit under this section.
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This section applies to—
a Category A retirement pension;
a Category C retirement pension payable by virtue of section 78(1) above;
an invalidity pension under section 33, 40 or 41 above.
Subject to the following provisions, the weekly rate of a pension to which this section applies shall be increased by the amount specified in relation to that pension in Schedule 4, Part IV, column (3) for any period during which a person who is neither the spouse of the pensioner nor a child has the care of a child or children in respect of whom the pensioner is entitled to child benefit.
Subsection (2) above does not apply if the pensioner is a man whose wife is entitled to a Category B retirement pension, or to a Category C retirement pension by virtue of section 78(2) above or in such other cases as may be prescribed.
Regulations may, in a case within subsection (2) above in which the person there referred to is residing with the pensioner and fulfils such further conditions as may be prescribed, authorise an increase of benefit under this section, but subject, taking account of the earnings of the person residing with the pensioner, other than such of that person’s earnings as may be prescribed, to provisions comparable to those that may be made by virtue of section 83(3) above.
Subject to section 87 below, the weekly rate of an invalidity pension payable to a woman shall be increased by the amount specified in relation to an invalidity pension in Schedule 4, Part IV, column (3) for any period during which either—
the pensioner and her husband are residing together and he does not have earnings at a weekly rate in excess of the amount specified in Schedule 4, Part I, paragraph 1; or
they are not residing together, he does not have earnings at a weekly rate in excess of the amount specified in relation to an invalidity pension in Schedule 4, Part IV, column (3) and she is contributing to his maintenance at a weekly rate not less than the amount so specified.
Regulations may provide that—
the increase of benefit under this section shall be subject to a reduction in respect of the husband’s earnings; or
there shall be no increase of benefit under this section.
Where a person—
is entitled to short-term incapacity benefit under section 30A(2)(b) above; and
to unemployment benefit by virtue of section 25(2)(b) or (c) above, or
to sickness benefit by virtue of section 31(2)(b) or (c) above, or
to an invalidity pension by virtue of section 33(2) above; and
would have been entitled only by virtue of section 60(1) above to the retirement pension by reference to which the rate of that benefit . . . is determined,
The regulations shall not provide for any such increase in a case where the retirement pension by reference to which the rate of the said benefit . . . is determined—
would have been payable only by virtue of section 60 above; and
would, in consequence of a failure to satisfy a contribution condition, have contained no basic pension.
The weekly rates of short-term and long-term incapacity benefit shall, in such circumstances as may be prescribed, be increased for adult dependants by the appropriate amount specified in relation to benefit of that description in Schedule 4, Part IV, column (3).
Regulations may provide that where the person in respect of whom an increase of benefit is claimed has earnings in excess of such amount as may be prescribed there shall be no increase of benefit under this section.
A person shall not by virtue of section 86A above be entitled for the same period to an increase of benefit in respect of more than one person.
Except as may be prescribed, in ... sections 82 and 86A above, and in regulations under section 86A above, any reference to earnings includes a reference to payments by way of occupational or personal pension.
For the purposes of the provisions mentioned in subsections (1) and (1A) above, the Department may by regulations provide, in relation to cases where payments by way of occupational or personal pension or PPF periodic payments are made otherwise than weekly, that any necessary apportionment of the payments shall be made in such manner and on such basis as may be prescribed.
Except as may be prescribed, in sections 82 and 86A above, and in regulations under section 86A above, any reference to earnings includes a reference to payments by way of PPF periodic payments.
In this section “PPF periodic payments” means— other than payments made to a surviving dependant of a person entitled to such compensation.
any periodic compensation payments made in relation to a person, payable under the pension compensation provisions as specified in Article 146(2) of the Pensions (Northern Ireland) Order 2005 or section 162(2) of the Pensions Act 2004 (the pension compensation provisions); or
any periodic payments made in relation to a person, payable under Article 150 of the Pensions (Northern Ireland) Order 2005 or section 166 of the Pensions Act 2004 (duty to pay scheme benefits unpaid at assessment date etc.),
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of a severe disablement allowance, and
of an invalid care allowance,
A beneficiary shall not be entitled— if the person in respect of whom he would be entitled to the increase falls within subsection (2) below.
to an increase in any benefit under or by virtue of sections 82 to 88 above; or
to an increase in benefit ... by virtue of regulations under section 90 above,
A person falls within the subsection if—
he is prevented for being entitled to a jobseeker’s allowance by Article 16 of the Jobseekers (Northern Ireland) Order 1995 (trade disputes); or
he would be so prevented if he were otherwise entitled to that benefit.
Where a beneficiary— then, if and so long as the beneficiary would have continued to be entitled to the increase, disregarding any such excess of earnings, the award shall continue in force but the increase shall not be payable for any week if the earnings relevant to that week exceed the amount of the increase or, as the case may be, the specified amount.
has been awarded an increase of benefit under this Part of this Act, but
ceases to be entitled to the increase by reason only that the weekly earnings of some other person (“the relevant earner”) exceed the amount of the increase or, as the case may be, some specified amount,
In this section the earnings which are relevant to any week are those earnings of the relevant earner which, apart from this section, would be taken into account in determining whether the beneficiary is entitled to the increase in question for that week.
Where— for the purpose of determining whether his benefit. . . should be increased by virtue of that regulation for any period beginning with the day on which he again becomes entitled to his benefit. . ., the increase in respect of that dependant shall be treated as having been payable to him on each day between the last day on which his benefit. . . was previously payable and the day on which he again becomes entitled to it.
a person becomes entitled—
to the higher rate of short-term incapacity benefit, or to long-term incapacity benefit, by virtue of section 30C(5) or (6) or section 42 above;. . .
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when he was last entitled to that benefit. . ., it was increased in respect of a dependant by virtue of—
regulation 8(6) of the Social Security Benefit (Dependency) Regulations (Northern Ireland) 1977;
regulation 3 of the Social Security Benefit (Dependency) (Amendment) Regulations (Northern Ireland) 1984;
regulation 2 of the Social Security (Savings for Existing Beneficiaries) Regulations (Northern Ireland) 1984; or
regulation 4 of the Social Security Benefit (Dependency and Computation of Earnings) (Amendment) Regulations (Northern Ireland) 1989,
Industrial injuries benefit shall be payable where an employed earner suffers personal injury caused ... by accident arising out of and in the course of his employment, being employed earner’s employment.
Industrial injuries benefit consists of the following benefits—
disablement benefit payable in accordance with sections 103 to 105 below, paragraphs 2 and 3 of Schedule 7 to this Act and Parts II and III of that Schedule;
reduced earnings allowance payable in accordance with Part IV of that Schedule;
retirement allowance payable in accordance with Part V of that Schedule; and
industrial death benefit, payable in accordance with Part VI of that Schedule.
For the purposes of industrial injuries benefit an accident arising in the course of an employed earner’s employment shall be taken, in the absence of evidence to the contrary, also to have arisen out of that employment.
Regulations may make provision as to the day which, in the case of night workers and other special cases, is to be treated for the purposes of industrial injuries benefit as the day of the accident.
Subject to sections 117 and 119 below, industrial injuries benefit shall not be payable in respect of an accident happening while the earner is outside Northern Ireland.
In the following provisions of this Part of this Act “work” in the contexts “incapable of work” and “incapacity for work” means work which the person in question can be reasonably expected to do.
Subsection (5) above shall cease to have effect on such day as the Head of the Department may by order appoint.
In section 94 above, this section and sections 98 to 109 below “employed earner’s employment” shall be taken to include any employment by virtue of which a person is, or is treated by regulations as being for the purposes of industrial injuries benefit, an employed earner.
Regulations may provide that any prescribed employment shall not be treated for the purposes of industrial injuries benefit as employed earner’s employment notwithstanding that it would be so treated apart from the regulations.
For the purposes of the provisions of this Act mentioned in subsection (1) above an employment shall be an employed earner’s employment in relation to an accident if (and only if) it is, or is treated by regulations as being, such an employment when the accident occurs.
Any reference in the industrial injuries and diseases provisions to an “employed earner” or “employed earner’s employment” is to be construed, in relation to any time before 6th April 1975, as a reference respectively to an “insured person” or “insurable employment” within the meaning of the provisions relating to industrial injuries and diseases which were in force at that time.
In subsection (4) above “the industrial injuries and diseases provisions” means—
this section and sections 96 to 110 below;
any other provisions of this Act so far as they relate to those sections; and
any provisions of the Administration Act Chapter II of Part II of the Social Security (Northern Ireland) Order 1998 or Part III of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999, so far as they so relate.
In relation to— regulations may provide for a prescribed person to be treated in respect of industrial injuries benefit and its administration as the earner’s employer.
a person who is an employed earner for the purposes of this Part of this Act otherwise than by virtue of a contract of service or apprenticeship; or
any other employed earner—
who is employed for the purpose of any game or recreation and is engaged or paid through a club; or
in whose case it appears to the Department there is special difficulty in the application of all or any of the provisions of this Part of this Act relating to employers,
In the industrial injuries and diseases provisions any reference to employed earner's employment shall be taken to include participation in an employment training scheme or employment training course of a prescribed description (and “employed earner” shall be construed accordingly).
In those provisions, a reference to an employer, in relation to any such participation, shall be taken to be a prescribed person.
In this section “industrial injuries and diseases provisions” has the same meaning as in section 95(4) above.
Subsection (2) below has effect in any case where—
a claim is made for industrial injuries benefit in respect of an accident, or of a prescribed disease or injury; or
an application is made under Article 29 of the Social Security (Northern Ireland) Order 1998 for a declaration that an accident was an industrial accident, or for a corresponding declaration as to a prescribed disease or injury.
The Department may direct that the relevant employment shall, in relation to that accident, disease or injury, be treated as having been employed earner’s employment notwithstanding that by reason of a contravention of, or non-compliance with, some provision contained in or having effect under an enactment passed for the protection of employed persons or any class of employed persons, either—
the contract purporting to govern the employment was void; or
the employed person was not lawfully employed in the relevant employment at the time when, or in the place where, the accident happened or the disease or injury was contracted or received.
In subsection (2) above “relevant employment” means—
in relation to an accident, the employment out of and in the course of which the accident arises; and
in relation to a prescribed disease or injury, the employment to the nature of which the disease or injury is due.
An accident shall be taken to arise out of and in the course of an employed earner’s employment, notwithstanding that he is at the time of the accident acting in contravention of any statutory or other regulations applicable to his employment, or of any orders given by or on behalf of his employer, or that he is acting without instructions from his employer, if—
the accident would have been taken so to have arisen had the act not been done in contravention of any such regulations or orders, or without such instructions, as the case may be; and
the act is done for the purposes of and in connection with the employer’s trade or business.
An accident happening while an employed earner is, with the express or implied permission of his employer, travelling as a passenger by any vehicle to or from his place of work shall, notwithstanding that he is under no obligation to his employer to travel by that vehicle, be taken to arise out of and in the course of his employment if—
the accident would have been taken so to have arisen had he been under such an obligation; and
at the time of the accident, the vehicle—
is being operated by or on behalf of his employer or some other person by whom it is provided in pursuance of arrangements made with his employer; and
is not being operated in the ordinary course of a public transport service.
In this section references to a vehicle include a ship, vessel, hovercraft or aircraft.
An accident happening to an employed earner in or about any premises at which he is for the time being employed for the purposes of his employer’s trade or business shall be taken to arise out of and in the course of his employment if it happens while he is taking steps, on an actual or supposed emergency at those premises, to rescue, succour or protect persons who are, or are thought to be or possibly to be, injured or imperilled, or to avert or minimise serious damage to property.
An accident happening after 19th December 1961 shall be treated for the purposes of industrial injuries benefit, where it would not apart from this section be so treated, as arising out of an employed earner’s employment if—
the accident arises in the course of the employment; and
the accident either is caused— or is caused by or consists in the employed earner being struck by any object or by lightning; and
by another person’s misconduct, skylarking or negligence, or
by steps taken in consequence of any such misconduct, skylarking or negligence, or
by the behaviour or presence of an animal (including a bird, fish or insect),
the employed earner did not directly or indirectly induce or contribute to the happening of the accident by his conduct outside the employment or by any act not incidental to the employment.
In any case where— those conditions shall be taken to be satisfied for the purposes of paragraph (a) or, as the case may be, paragraph (b) of section 31(2) above.
an employed earner is incapable of work as a result of a personal injury of a kind mentioned in section 94(1) above; and
the contribution conditions are not satisfied in respect of him,
In the case of a person who— the weekly rate at which sickness benefit is payable shall be determined in accordance with regulations.
is entitled, by virtue of this section, to sickness benefit under subsection (2)(b) of section 31 above, and
is not also entitled to sickness benefit under subsection (2)(c) of that section,
In subsection (1) above “contribution conditions” means—
in the case of a person who is under pensionable age, the contribution conditions specified for sickness benefit in Schedule 3, Part I, paragraph 2; and
in the case of a person who has attained pensionable age but who is not for the time being entitled to a Category A or Category B retirement pension, the contribution conditions for a Category A retirement pension specified in Schedule 3, Part I, paragraph 5.
Subject to the provisions of this section, an employed earner shall be entitled to disablement pension if he suffers as the result of the relevant accident from loss of physical or mental faculty such that the assessed extent of the resulting disablement amounts to not less than 14 per cent. or, on a claim made before 19th November 1986, 20 per cent.
In the determination of the extent of an employed earner’s disablement for the purposes of this section there may be added to the percentage of the disablement resulting from the relevant accident the assessed percentage of any present disablement of his— (as well as any percentage which may be so added in accordance with regulations under subsection (2) of section 109 below made by virtue of subsection (4)(b) of that section).
which resulted from any other accident ... arising out of and in the course of his employment, being employed earner’s employment, and
in respect of which a disablement gratuity was not paid to him after a final assessment of his disablement,
Subject to subsection (4) below, where the assessment of disablement is a percentage between 20 and 100 which is not a multiple of 10, it shall be treated— and where the assessment of disablement on a claim made on or after 19th November 1986 is less than 20 per cent., but not less than 14 per cent., it shall be treated as 20 per cent.
if it is a multiple of 5, as being the next higher percentage which is a multiple of 10, and
if it is not a multiple of 5, as being the nearest percentage which is a multiple of 10,
Where subsection (2) above applies, subsection (3) above shall have effect in relation to the aggregate percentage and not in relation to any percentage forming part of the aggregate.
In this Part of this Act “assessed”, in relation to the extent of any disablement, means assessed in accordance with Schedule 6 to this Act; and for the purposes of that Schedule there shall be taken to be no relevant loss of faculty when the extent of the resulting disablement, if so assessed, would not amount to 1 per cent.
A person shall not be entitled to a disablement pension until after the expiry of the period of 90 days (disregarding Sundays) beginning with the day of the relevant accident.
Subject to subsection (8) below, where disablement pension is payable for a period, it shall be paid at the appropriate weekly rate specified in Schedule 4, Part V, paragraph 1.
Where the period referred to in subsection (7) above is limited by reference to a definite date, the pension shall cease on the death of the beneficiary before that date.
Where a disablement pension is payable in respect of an assessment of 100 per cent., then, if as the result of the relevant loss of faculty the beneficiary requires constant attendance, the weekly rate of the pension shall be increased by an amount, not exceeding the appropriate amount specified in Schedule 4, Part V, paragraph 2 determined in accordance with regulations by reference to the extent and nature of the attendance required by the beneficiary.
An increase of pension under this section shall be payable for such period as may be determined at the time it is granted, but may be renewed from time to time.
The Department may by regulations direct that any provision of sections 64 to 67 above shall have effect, with or without modifications, in relation to increases of pension under this section.
In subsection (3) above, “modifications” includes additions and omissions.
Where a disablement pension is payable to a person— the weekly rate of the pension shall, in addition to any increase under section 104 above, be further increased by the amount specified in Schedule 4, Part V, paragraph 3.
who is or, but for having received medical or other treatment as an in-patient in a hospital or similar institution, would be entitled to an increase of the weekly rate of the pension under section 104 above, and the weekly rate of the increase exceeds the amount specified in Schedule 4, Part V, paragraph 2(a); and
his need for constant attendance of an extent and nature qualifying him for such an increase at a weekly rate in excess of that amount is likely to be permanent,
An increase under this section shall be payable for such period as may be determined at the time it is granted, but may be renewed from time to time.
Schedule 7 to this Act shall have effect in relation— for all of which the qualifications include special qualifications as to time.
to unemployability supplement;
to disablement gratuity;
to increases of disablement pension during hospital treatment;
to reduced earnings allowance;
to retirement allowance; and
to industrial death benefit,
Where a person suffers two or more successive accidents arising out of and in the course of his employed earner’s employment—
he shall not for the same period be entitled (apart from any increase of benefit mentioned in subsection (2) below) to receive industrial injuries benefit by way of two or more disablement pensions at an aggregate weekly rate exceeding the appropriate amount specified in Schedule 4, Part V, paragraph 4; and
regulations may provide for adjusting—
disablement benefit, or the conditions for the receipt of that benefit, in any case where he has received or may be entitled to a disablement gratuity;
any increase of benefit mentioned in subsection (2) below, or the conditions for its receipt.
The increases of benefit referred to in subsection (1) above are those under the following provisions of this Act— section 104, section 105, paragraph 2, 4 or 6 of Schedule 7.
Industrial injuries benefits shall, in respect of a person who has been in employed earner’s employment, be payable in accordance with this section and sections 109 and 110 below in respect of— which is a disease or injury due to the nature of that employment ...
any prescribed disease, or
any prescribed personal injury (other than an injury caused by accident arising out of and in the course of his employment),
A disease or injury may be prescribed in relation to any employed earners if the Department is satisfied that—
it ought to be treated, having regard to its causes and incidence and any other relevant considerations, as a risk of their occupations and not as a risk common to all persons; and
it is such that, in the absence of special circumstances, the attribution of particular cases to the nature of the employment can be established or presumed with reasonable certainty.
Regulations prescribing any disease or injury for those purposes may provide that a person who developed the disease or injury on or at any time after a date specified in the regulations (being a date before the regulations came into force ... ) shall be treated, subject to any prescribed modifications of this section or section 109 or 110 below, as if the regulations had been in force when he developed the disease or injury.
Provision may be made by regulations for determining—
the time at which a person is to be treated as having developed any prescribed disease or injury; and
the circumstances in which such a disease or injury is, where the person in question has previously suffered from it, to be treated as having recrudesced or as having been contracted or received afresh.
Notwithstanding any other provision of this Act, the power conferred by subsection (4)(a) above includes power to provide that the time at which a person shall be treated as having developed a prescribed disease or injury shall be the date on which he first makes a claim which results in the payment of benefit by virtue of this section or section 110 below in respect of that disease or injury.
Nothing in this section or in section 109 or 110 below affects the right of any person to benefit in respect of a disease which is a personal injury by accident within the meaning of this Part of this Act, except that a person shall not be entitled to benefit in respect of a disease as being an injury by accident arising out of and in the course of any employment if at the time of the accident the disease is in relation to him a prescribed disease by virtue of the occupation in which he is engaged in that employment.
Subject to the power to make different provision by regulations, and to the following provisions of this section and section 110 below— shall be the same as in the case of personal injury by accident arising out of and in the course of employment.
the benefit payable under section 108 above in respect of a prescribed disease or injury, and
the conditions for receipt of benefit,
In relation to prescribed diseases and injuries, regulations may provide— and for the purposes of this subsection the provisions of that Act and that Chapter which relate to the administration of disablement benefit or reduced earnings allowance shall be taken to include section 1 of that Act and any provision which relates to the administration of both the benefit in question and other benefits.
for modifying any provisions contained in this Act , the Administration Act or Chapter II of Part II of the Social Security (Northern Ireland) Order 1998 which relate to disablement benefit or reduced earnings allowance or their administration; and
for adapting references in this Act , that Act and that Chapter to accidents,
Without prejudice to the generality of subsection (2) above, regulations under that subsection may in particular include provision—
for presuming any prescribed disease or injury—
to be due, unless the contrary is proved, to the nature of a person’s employment where he was employed in any prescribed occupation at the time when, or within a prescribed period or for a prescribed length of time (whether continuous or not) before, he developed the disease or injury,
not to be due to the nature of a person’s employment unless he was employed in some prescribed occupation at the time when, or within a prescribed period or for a prescribed length of time (whether continuous or not) before, he developed the disease or injury;
for such matters as appear to the Department to be incidental to or consequential on provisions included in the regulations by virtue of subsection (2) and paragraph (a) above.
Regulations under subsection (2) above may also provide—
that, in the determination of the extent of an employed earner’s disablement resulting from a prescribed disease or injury, the appropriate percentage may be added to the percentage of that disablement; and
that, in the determination of the extent of an employed earner’s disablement for the purposes of section 103 above, the appropriate percentage may be added to the percentage of disablement resulting from the relevant accident.
In subsection (4)(a) above “the appropriate percentage” means the assessed percentage of any present disablement of the earner which resulted— and in respect of which a disablement gratuity was not paid to him after a final assessment of his disablement.
from any accident ... arising out of and in the course of his employment, being employed earner’s employment, or
from any other prescribed disease or injury due to the nature of that employment ... ,
In subsection (4)(b) above “the appropriate percentage” means the assessed percentage of any present disablement of the earner—
which resulted from any prescribed disease or injury due to the nature of his employment ... , and
in respect of which a disablement gratuity was not paid to him after a final assessment of his disablement.
Where regulations under subsection (2) above— they may also make provision to the effect that those corresponding provisions shall have effect in relation to the aggregate percentage and not in relation to any percentage forming part of the aggregate.
make provision such as is mentioned in subsection (4) above, and
also make provision corresponding to that in section 103(3) above,
As respects pneumoconiosis, regulations may further provide that, where a person is found to be suffering from pneumoconiosis accompanied by tuberculosis, the effects of the tuberculosis shall be treated for the purposes of this section and sections 108 and 109 above as if they were effects of the pneumoconiosis.
Subsection (1) above shall have effect as if after “tuberculosis” (in both places) there were inserted “ emphysema or chronic bronchitis ”, but only in relation to a person the extent of whose disablement resulting from pneumoconiosis, or from pneumoconiosis accompanied by tuberculosis, would (if his physical condition were otherwise normal) be assessed at not less than 50 per cent.
A person found to be suffering from pneumoconiosis shall be treated for the purposes of this Act as suffering from a loss of faculty such that the assessed extent of the resulting disablement amounts to not less than 1 per cent.
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to continue workmen’s compensation;
to enable regulations—
to supplement workmen’s compensation; and
to provide for the payment of allowances or other benefits for industrial diseases in respect of employment before 5th July 1948; and
to enable regulations to confer rights to payments in respect of such employment.
The Treasury may by regulations made with the concurrence of the Department provide—
that any employment protection entitlement shall be deemed for the purposes of Parts I to V of this Act to be earnings payable by and to such persons as are prescribed and to be so payable in respect of such periods as are prescribed; and
that those periods shall, so far as they are not periods of employment, be deemed for those purposes to be periods of employment.
In subsection (1) above “employment protection entitlement” means—
any sum, or a prescribed part of any sum, mentioned in subsection (3) below; and
prescribed amounts which the regulations provide are to be treated as related to any of those sums.
The sums referred to in subsection (2) above are the following—
a sum payable in respect of arrears of pay in pursuance of an order for reinstatement or re-engagement under the Employment Rights (Northern Ireland) Order 1996 ;
a sum payable by way of pay in pursuance of an order under that Order for the continuation of a contract of employment;
a sum payable by way of remuneration in pursuance of a protective award under that Order.
Regulations under subsection (2) above shall be made by the Treasury with the concurrence of the Department.
Except where regulations otherwise provide, a person shall be disqualified for receiving any benefit under Parts II to V of this Act, and an increase of such benefit shall not be payable in respect of any person as the beneficiary’s wife, husband or civil partner, for any period during which the person—
is absent from Northern Ireland; or
is undergoing imprisonment or detention in legal custody.
Regulations may provide for suspending payment of such benefit to a person during any period in which he is undergoing medical or other treatment as an in-patient in a hospital or similar institution.
Regulations may provide for a person who would be entitled to any such benefit but for the operation of any provision of this Act , the Administration Act or Chapter II of Part II of the Social Security (Northern Ireland) Order 1998 to be treated as if entitled to it for the purposes of any rights or obligations (whether his own or another’s) which depend on his entitlement, other than the right to payment of the benefit.
Regulations may provide for determining the circumstances in which a person is or is not to be taken, for the purposes of Parts II to V of this Act—
to be wholly or mainly, or to a substantial extent, maintaining, or to be contributing at any weekly rate to the maintenance of, another person; or
to be, or have been, contributing at any weekly rate to the cost of providing for a child or qualifying young person.
Regulations under this section may provide, for the purposes of the provisions relating to an increase of benefit under Parts II to V of this Act in respect of a wife, civil partner or other adult dependant, that where— that person shall be taken to be wholly or mainly maintained by such of those beneficiaries as may be prescribed.
a person is partly maintained by each of two or more beneficiaries, each of whom would be entitled to such an increase in respect of that person if he were wholly or mainly maintaining that person, and
the contributions made by those two or more beneficiaries towards the maintenance of that person amount in the aggregate to sums which would, if they had been contributed by one of those beneficiaries, have been sufficient to satisfy the requirements of regulations under this section,
Regulations may provide for any sum or sums paid by a person by way of contribution towards either or both of the following, that is to say— to be treated for the purposes of any of the provisions of this Act specified in subsection (4) below as such contributions, of such respective amounts equal in the aggregate to the said sum or sums, in respect of such persons, as may be determined in accordance with the regulations so as to secure as large a payment as possible by way of benefit in respect of the dependants.
the maintenance of his or her spouse or civil partner, and
the cost of providing for one or more children or qualifying young persons,
The provisions in question are sections 56, ... ... ... and paragraphs 5 and 6 of Schedule 7 to this Act.
Subject to the provisions of this section, Parts I to V and this Part of this Act apply to persons employed by or under the Crown in like manner as if they were employed by a private person.
Subsection (1) above does not apply to persons serving as members of Her Majesty’s forces in their capacity as such.
Employment as a member of Her Majesty’s forces and any other prescribed employment under the Crown are not, and are not to be treated as, employed earner’s employment for any of the purposes of Part V of this Act.
The references to Parts I to V of this Act in this section and sections 116, 117, 119 and 120 below do not include references to section 111 above.
Subject to section 115(2) and (3) above and to this section, a person who is serving as a member of Her Majesty’s forces shall, while he is so serving, be treated as an employed earner, in respect of his membership of those forces, for the purposes—
of Parts I to V and this Part of this Act; and
of any provision of the Administration Act in its application to him as an employed earner.
The Treasury may with the concurrence of the Secretary of State make regulations modifying Parts I to V and this Part of this Act and Part III of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999, and any provisions of Chapter II of Part II of the Social Security (Northern Ireland) Order 1998 which correspond to provisions of Part III of the 1975 Act, in such manner as the Treasury think proper, in their application to persons who are or have been members of Her Majesty’s forces; and regulations under this section may in particular provide , in the case of persons who are employed earners in respect of their membership of those forces, for reducing the rate of the contributions payable in respect of their employment and for determining—
the amounts payable on account of those contributions by the Secretary of State and the time and manner of payment, and
the amounts payable on account of those contributions by the Secretary of State and the time and manner of payment, and
the deductions (if any) to be made on account of those contributions from the pay of those persons;
the deduction (if any) to be made on account of those contributions from the pay of those persons.
For the purposes of Parts I to V and this Part of this Act, Her Majesty’s forces shall be taken to consist of such establishments and organisations as may be prescribed by regulations made by the Treasury with the concurrence of the Secretary of State being establishments and organisations in which persons serve under the control of the Defence Council.
The Treasury may with the concurrence of the Department make regulations modifying provisions of Parts I to V and this Part of this Act and Part III of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999, and any provisions of Chapter II of Part II of the Social Security (Northern Ireland) Order 1998 which correspond to provisions of Part III of the 1975 Act, in such manner as the Treasury think proper, in their application to persons who are or have been, or are to be, employed on board any ship, vessel, hovercraft or aircraft.
Regulations under subsection (1) above may in particular provide—
for any such provision to apply to such persons, notwithstanding that it would not otherwise apply;
for excepting such persons from the application of any such provision where they neither are domiciled nor have a place of residence in Northern Ireland;
for requiring the payment of secondary Class 1 contributions in respect of such persons, whether or not they are (within the meaning of Part I of this Act) employed earners;
for the taking of evidence, for the purposes of any claim to benefit, in a country or territory other than Northern Ireland, by a British consular official or such other person as may be prescribed;
for enabling persons who are or have been so employed to authorise the payment of the whole or any part of any benefit to which they are or may become entitled to such of their dependants as may be prescribed.
The Treasury may with the concurrence of the Department make regulations modifying any of the following provisions of this Act, namely— in such manner as the Treasury think proper, in their application to women who are or have been married.
Part I;
Part II (except section 60); and
Parts III and IV,
The Treasury may with the concurrence of the Department make regulations modifying Parts I to V of this Act and Part III of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999, and any provisions of Chapter II of Part II of the Social Security (Northern Ireland) Order 1998 which correspond to provisions of Part III of the 1975 Act, in such manner as the Treasury think proper, in their application to persons who are or have been outside Northern Ireland at any prescribed time or in any prescribed circumstances.
Regulations made by the Treasury with the concurrence of the Department may provide—
for a voidable marriage which has been annulled, whether before or after the date when the regulations come into force, to be treated for the purposes of the provisions to which this subsection applies as if it had been a valid marriage which was terminated by divorce at the date of annulment;
as to the circumstances in which, for the purposes of the enactments to which this section applies, a marriage during the subsistence of which a party to it is at any time married to more than one person is to be treated as having, or as not having, the same consequences as any other marriage.
a marriage celebrated under a law which permits polygamy; or
any marriage during the subsistence of which a party to it is at any time married to more than one person,
for a voidable civil partnership which has been annulled, whether before or after the date when the regulations come into force, to be treated for the purposes of the provisions to which this subsection applies as if it had been a valid civil partnership which was dissolved at the date of annulment;
Subsection (1) above applies—
to any enactment contained in Parts I to V or this Part of this Act; and
to regulations under any such enactment.
In Parts I to V above and this Part of this Act, unless the context otherwise requires—
Regulations made by the Treasury with the concurrence of the Department may make provision modifying the meaning of “employment” for the purposes of any provision of Parts I to V and this Part of this Act.
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Provision may be made by the Treasury by regulations made with the concurrence of the Department as to the circumstances in which a person is to be treated as residing or not residing with another person for any of the purposes of Parts I to V and this Part of this Act and as to the circumstances in which persons are to be treated for any of those purposes as residing or not residing together.
A person who is residing with his spouse shall be treated for the purposes of Parts I to V of this Act and this Part as entitled to any child benefit to which his spouse is entitled.
Regulations may, for the purposes of any provision of those Parts under which the right to any benefit or increase of benefit depends on a person being or having been entitled to child benefit, make provision whereby a person is to be treated as if he were or had been so entitled or as if he were not or had not been so entitled.
For the purposes of Parts I to V of this Act and this Part a person is “permanently incapable of self-support” if (but only if) he is incapable of supporting himself by reason of physical or mental infirmity and is likely to remain so incapable for the remainder of his life.
Whenever regulations are made under section 122(6A) of the Great Britain Contributions and Benefits Act, regulations may make corresponding provision for Northern Ireland (and references in this or any other statutory provision to “the prescribed equivalent”, in the context of the upper accrual point, are to the equivalent prescribed under this subsection in relation to earners paid otherwise than weekly).
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Prescribed schemes shall provide for the following benefits (in this Act referred to as “income-related benefits”)—
income support;
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housing benefit.
The Department shall make copies of schemes prescribed under subsection (1)(a), (b) or (c) above available for public inspection at social security offices of the Department at all reasonable hours without payment.
The Department of the Environment and the Executive—
shall take such steps as appear to them appropriate for the purpose of securing that persons who may be entitled to housing benefit become aware that they may be entitled to it; and
shall make copies of the housing benefit scheme available for public inspection at their offices at all reasonable hours without payment.
A person in Northern Ireland is entitled to income support if—
he is of or over the age of 16;
he has no income or his income does not exceed the applicable amount;
he has not attained the qualifying age for state pension credit;
he is not engaged in remunerative work and, if he is a member of a couple, the other member is not so engaged; . . .
except in such circumstances as may be prescribed, he is not receiving relevant education;
he is available for, and actively seeking, employment;
he is not receiving relevant education.
he falls within a prescribed category of person; ...
he is not entitled to a jobseeker’s allowance and, if he is a member of a couple, the other member of the couple is not , and the couple are not, entitled to an income-based jobseeker’s allowance; ...
if he is a member of a couple, the other member of the couple is not entitled to state pension credit; and
he is not entitled to an employment and support allowance and, if he is a member of a couple, the other member of the couple is not entitled to an income-related employment and support allowance.
In subsection (1)(a) above “period” includes—
a period of a determinate length;
a period defined by reference to the happening of a future event; and
a period of a determinate length but subject to earlier determination upon the happening of a future event.
Regulations under paragraph (e) of subsection (1) must secure that a person who— falls within a category of person prescribed under that paragraph.
is not a member of a couple, and
is responsible for, and a member of the same household as, a child under the age of 5,
Circumstances may be prescribed in which a person must not only satisfy the condition specified in subsection (1)(d)(i) above but also be registered in the prescribed manner for employment.
Subsection (1A) does not apply if regulations under paragraph (4)(c) of Article 3A of the Jobseekers (Northern Ireland) Order 1995 containing the provision mentioned in paragraph (5) of that Article are in operation.
Subject to subsection (5) below, where a person is entitled to income support, then—
if he has no income, the amount shall be the applicable amount; and
if he has income, the amount shall be the difference between his income and the applicable amount.
Where a person is entitled to income support for a period to which this subsection applies, the amount payable for that period shall be calculated in such manner as may be prescribed.
Subsection (5) above applies—
to a period of less than a week which is the whole period for which income support is payable; and
to any other period of less than a week for which it is payable.
In this section, “income-related employment and support allowance” means an income-related allowance under Part 1 of the Welfare Reform Act (Northern Ireland) 2007 (employment and support allowance).
If it appears to the Department— the Department may direct that this subsection shall apply to him.
that a person of or over the age of 16 but under the age of 18 is not entitled to income support; and
that severe hardship will result to that person unless income support is paid to him,
Any such direction may specify a period for which subsection (1) above is to apply to the person to whom the direction relates.
The person to whom such a direction relates shall be treated in accordance with it, but if at any time it appears to the Department that there has been a change of circumstances as a result of which failure to receive income support need no longer result in severe hardship to him, the Department may revoke the direction.
The Department may also revoke the direction if—
it is satisfied that the direction was given in ignorance of some material fact or was based on a mistake as to some material fact; and
it considers that but for its ignorance or mistake it would not have determined that failure to receive income support would result in severe hardship.
In this section “period” includes—
a period of a determinate length;
a period defined by reference to the happening of a future event; and
a period of a determinate length but subject to earlier determination upon the happening of a future event.
This section applies to a person, other than a child or a person of a prescribed description— except during any period shown by the person to be a period of incapacity for work ... or to be within the maternity period.
who is prevented from being entitled to a jobseeker’s allowance by Article 16 of the Jobseekers (Northern Ireland) Order 1995 (trade disputes); or
who would be so prevented if otherwise entitled to that benefit,
In subsection (1) above “the maternity period” means the period commencing at the beginning of the 6th week before the expected week of confinement and ending at the end of the 7th week after the week in which confinement takes place.
For the purpose of calculating income support—
so long as this section applies to a person who is not a member of a family, the applicable amount shall be disregarded;
so long as it applies to a person who is a member of a family but is not a member of a couple, the portion of the applicable amount which is included in respect of him shall be disregarded;
so long as it applies to one of the members of a couple—
if the applicable amount consists only of an amount in respect of them, it shall be reduced to one-half; and
if it includes other amounts, the portion of it which is included in respect of them shall be reduced to one-half and any further portion of it which is included in respect of the member of the couple to whom this section applies shall be disregarded;
so long as it applies to both the members of a couple—
if neither of them is responsible for a child or person of a prescribed description who is a member of the same household, the applicable amount shall be disregarded; and
in any other case, the portion of the applicable amount which is included in respect of them and any further portion of it which is included in respect of either of them shall be disregarded.
Where a reduction under subsection (3)(c) above would not produce a sum which is a multiple of 5p, the reduction shall be to the nearest lower sum which is such a multiple.
Where this section applies to a person for any period, then, except so far as regulations provide otherwise—
in calculating the entitlement to income support of that person or a member of his family the following shall be treated as his income and shall not be disregarded—
any payment which he or a member of his family receives or is entitled to obtain by reason of the person to whom this section applies being without employment for that period; and
without prejudice to the generality of sub-paragraph (i) above, any amount which becomes or would on an application duly made become available to him in that period by way of repayment of income tax deducted from his taxable earnings (as defined by section 10 of the Income Tax (Earnings and Pensions) Act 2003) under PAYE regulations; and
any payment by way of income support for that period or any part of it which apart from this paragraph would be made to him, or to a person whose applicable amount is aggregated with his—
shall not be made if the weekly rate of payment is equal to or less than the relevant sum; or
if it is more than the relevant sum, shall be at a weekly rate equal to the difference.
In respect of any period less than a week, subsection (5) above shall have effect subject to such modifications as may be prescribed.
Subject to subsection (8) below, “the relevant sum” for the purposes of subsection (5) above shall be £53.00.
If an order under section 132 of the Administration Act (annual up-rating) has the effect of increasing payments of income support, from the time when the order comes into operation there shall be substituted, in subsection (5)(b) above, for the references to the sum for the time being mentioned in it references to a sum arrived at by— and the order shall state the substituted sum.
increasing that sum by the percentage by which the personal allowance under paragraph 1(1) of Part I of Schedule 2 to the Income Support (General) Regulations (Northern Ireland) 1987 for a single person aged not less than 25 has been increased by the order; and
if the sum as so increased is not a multiple of 50p, disregarding the remainder if it is 25p and, if it is not, rounding it up or down to the nearest 50p,
If a person returns to work with the same employer after a period during which section 125 above applies to him, and whether or not his return is before the end of any stoppage of work in relation to which he is or would be prevented from being entitled to a jobseeker’s allowance—
that section shall cease to apply to him at the commencement of the day on which he returns to work; and
until the end of the period of 15 days beginning with that day, section 123(1) above shall have effect in relation to him as if the following paragraph were substituted for paragraph (c)—; and
any sum paid by way of income support for that period of 15 days to him or, where he is a member of a couple, to the other member of that couple, shall be recoverable in accordance with the regulations from the person to whom it was paid or from any prescribed person or, where the person to whom it was paid is a member of a couple, from the other member of the couple.
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Subject to regulations under section 5(1)(a) of the Administration Act, a person in Northern Ireland is entitled to family credit if, when the claim for it is made or is treated as made—
his income—
does not exceed the amount which is the applicable amount at such date as may be prescribed; or
exceeds it, but only by such an amount that there is an amount remaining if the deduction for which subsection (2)(b) below provides is made;
he or, if he is a member of a married or unmarried couple, he or the other member of the couple, is engaged and normally engaged in remunerative work;
except in such circumstances as may be prescribed, neither he nor any member of his family is entitled to a disability working allowance; and
he or, if he is a member of a married or unmarried couple, he or the other member, is responsible for a member of the same household who is a child or a person of a prescribed description.
Where a person is entitled to family credit, then—
if his income does not exceed the amount which is the applicable amount at the date prescribed under subsection (1)(a)(i) above, the amount of the family credit shall be the amount which is the appropriate maximum family credit in his case; and
if his income exceeds the amount which is the applicable amount at that date, the amount of the family credit shall be what remains after the deduction from the appropriate maximum family credit of a prescribed percentage of the excess of his income over the applicable amount.
Family credit shall be payable for a period of 26 weeks or such other period as may be prescribed and, subject to regulations, an award of family credit and the rate at which it is payable shall not be affected by any change of circumstances during that period or by any order under section 132 of the Administration Act.
Regulations may provide that an award of family credit shall terminate—
if a person who was a member of the family at the date of the claim becomes a member of another family and some member of that family is entitled to family credit; or
if income support or a disability working allowance becomes payable in respect of a person who was a member of the family at the date of the claim for family credit.
Regulations shall prescribe the manner in which the appropriate maximum family credit is to be determined in any case.
The provisions of this Act relating to family credit apply in relation to persons employed by or under the Crown as they apply in relation to persons employed otherwise than by or under the Crown.
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A person in Northern Ireland who has attained the age of 16 and qualifies under subsection (2) below is entitled to a disability working allowance if, when the claim for it is made or is treated as made—
he is engaged and normally engaged in remunerative work;
he has a physical or mental disability which puts him at a disadvantage in getting a job;
his income—
does not exceed the amount which is the applicable amount at such date as may be prescribed; or
exceeds it, but only by such an amount that there is an amount remaining if the deduction for which subsection (5)(b) below provides is made; and
except in such circumstances as may be prescribed, neither he nor, if he has a family, any member of it, is entitled to family credit.
Subject to subsection (4) below, a person qualifies under this subsection if—
for one or more of the 56 days immediately preceding the date when the claim for a disability working allowance is made or is treated as made there was payable to him one or more of the following— or a corresponding benefit under any statutory provision having effect in Great Britain;
an invalidity pension under section 33, 40 or 41 above;
a severe disablement allowance;
income support or housing benefit,
when the claim for a disability working allowance is made or is treated as made, there is payable to him one or more of the following— or a corresponding benefit under any statutory provision having effect in Great Britain; or
an attendance allowance;
a disability living allowance;
an increase of disablement pension under section 104 above;
an analogous pension increase under a war pension scheme or the industrial injuries regulations;
when the claim for a disability working allowance is made or is treated as made, he has an invalid carriage or other vehicle provided under Article 30(1) of the Health and Personal Social Services (Northern Ireland) Order 1972 or provided by the Secretary of State under section 5(2)(a) of the National Health Service Act 1977 and Schedule 2 to that Act or under section 46 of the National Health Service (Scotland) Act 1978.
For the purposes of subsection (1) above a person has a disability which puts him at a disadvantage in getting a job only if he satisfies prescribed conditions, or prescribed circumstances exist in relation to him.
If the only benefit mentioned in paragraph (a) of subsection (2) above which is payable to a person as there mentioned is— he only qualifies under that subsection in prescribed circumstances.
a benefit mentioned in sub-paragraph (iii) of that paragraph; or
a corresponding benefit under any statutory provision having effect in Great Britain,
Where a person is entitled to a disability working allowance, then—
if his income does not exceed the amount which is the applicable amount at the date prescribed under subsection (1)(c)(i) above, the amount of the disability working allowance shall be the amount which is the appropriate maximum disability working allowance in his case; and
if his income exceeds that amount, the amount of the disability working allowance shall be what remains after the deduction from the appropriate maximum disability working allowance of a prescribed percentage of the excess of his income over that amount.
A disability working allowance shall be payable for a period of 26 weeks or such other period as may be prescribed and, subject to regulations, an award of a disability working allowance and the rate at which it is payable shall not be affected by any change of circumstances during that period or by any order under section 132 of the Administration Act.
Regulations may provide that an award of a disability working allowance to a person shall terminate if—
a disability working allowance becomes payable in respect of some other person who was a member of his family at the date of his claim for a disability working allowance; or
income support or family credit becomes payable in respect of a person who was a member of the family at that date.
Regulations shall prescribe the manner in which the appropriate maximum disability working allowance is to be determined in any case.
The provisions of this Act relating to disability working allowance apply in relation to persons employed by or under the Crown as they apply in relation to persons employed otherwise than by or under the Crown.
A person is entitled to housing benefit if—
he is liable to make payments in respect of a dwelling in Northern Ireland which he occupies as his home;
there is an appropriate maximum housing benefit in his case; and
either—
he has no income or his income does not exceed the applicable amount; or
his income exceeds that amount, but only by so much that there is an amount remaining if the deduction for which subsection (3)(b) below provides is made.
In subsection (1) above “payments in respect of a dwelling” means such payments as may be prescribed, but the power to prescribe payments does not include power to prescribe mortgage payments. This subsection is subject to subsection (2A).
Where a person is entitled to housing benefit, then—
if he has no income or his income does not exceed the applicable amount, the amount of the housing benefit shall be the amount which is the appropriate maximum housing benefit in his case; and
if his income exceeds the applicable amount, the amount of the housing benefit shall be what remains after the deduction from the appropriate maximum housing benefit of prescribed percentages of the excess of his income over the applicable amount.
Except to the extent that regulations otherwise provide, payments in respect of services which provide support, assistance, advice or counselling to individuals with particular needs are not “payments in respect of a dwelling” for the purposes of subsection (1).
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For the purposes of section 129 above, the appropriate maximum housing benefit (in this section referred to as “the AMHB”) is determined in accordance with this section.
Regulations must prescribe the manner in which the AMHB is to be determined.
The provision which may be made by the regulations includes provision for the AMHB to be ascertained in the prescribed manner by reference to Executive determinations.
The regulations may, for the purpose of determining the AMHB, provide for the amount of the liability mentioned in section 129(1)(a) above to be taken to be an amount other than the actual amount of that liability (and, without prejudice to the generality of this subsection, may provide for it to be taken to be the amount of an Executive determination).
The regulations may, for that purpose, make provision for determining the amount of liability under section 129(1)(a) above which a person is treated as having by virtue of regulations under section 133(2)(j) below (and, without prejudice to the generality of this subsection, may provide for that amount to be the amount of an Executive determination).
An Executive determination is a determination made by the Executive in the exercise of functions under this section or regulations under this section.
No person shall be entitled to an income-related benefit if his capital or a prescribed part of it exceeds the prescribed amount.
Except in prescribed circumstances the entitlement of one member of a family to any one income-related benefit excludes entitlement to that benefit for any other member for the same period.
Where the amount of any income-related benefit would be less than a prescribed amount, it shall not be payable except in prescribed circumstances.
The applicable amount, in relation to any income-related benefit, shall be such amount or the aggregate of such amounts as may be prescribed in relation to that benefit.
The power to prescribe applicable amounts conferred by subsection (1) above includes power to prescribe nil as an applicable amount.
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the amounts which the Department has agreed to pay, and
information provided by the Board or other prescribed persons with respect to the amounts which the Board or such persons have agreed to pay,
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“dismissed” is to be construed in accordance with Article 21(2) to (5) of the Industrial Relations (Northern Ireland) Order 1976;
“employer”, in relation to a woman who is an employee, means a person who—
In subsection (2)(a) above the reference to such information or evidence as is there mentioned includes information or evidence capable of being used for assisting or encouraging the person in question to obtain work or enhance his prospects of obtaining it.
Regulations may provide for disqualifying a person for receiving any benefit, allowance or other advantage under any provision for the purposes of which this Part of this Act applies, or, in such cases as may be prescribed, provide that a
Regulations may provide that in any case where it falls to be determined whether a person is capable of work—
he may be called to attend for such medical examination as may be required in accordance with regulations; and
if he fails without good cause to attend for or submit himself to such examination, he shall be treated as capable of work.
Regulations may prescribe for the purposes of this section—
matters which are or are not to be taken into account in determining whether a person does or does not have good cause for any act or omission; or
circumstances in which a person is or is not to be regarded as having or not having good cause for any act or omission.
All information supplied in pursuance of this section shall be taken for all purposes to be information relating to social security.
Section 1(4).
For the purposes of determining whether Class 1 contributions are payable in respect of earnings paid to an earner in a given week and, if so, the amount of the contributions— and regulations may provide that the provisions of this sub-paragraph shall have effect in cases prescribed by the regulations as if for any reference to a week there were substituted a reference to a period prescribed by the regulations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Where any single payment of earnings is made in respect of two or more employed earner’s employments under different employers, liability for Class 1 contributions shall be determined by apportioning the payment to such one or more of the employers as may be prescribed, and treating a part apportioned to any employer as a separate payment of earnings by him. Where earnings are aggregated under sub-paragraph (1)(b) above, liability (if any) for the secondary contribution shall be apportioned, in such manner as may be prescribed, between the secondary contributors concerned. Regulations under any provision of this paragraph shall be made by the Inland Revenue. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Regulations made by the Inland Revenue may, for the purposes of Class 1 contributions, make provision as to the intervals at which payments of earnings are to be treated as made.
Where earnings are paid to an employed earner and in respect of that payment liability arises for primary and secondary Class 1 contributions, the secondary contributor shall (except in prescribed circumstances), as well as being liable for any secondary contribution of his own, be liable in the first instance to pay also the earner’s primary contribution or a prescribed part of the earner’s primary contribution , on behalf of and to the exclusion of the earner; and for the purposes of this Act and the Administration Act contributions paid by the secondary contributor on behalf of the earner shall be taken to be contributions paid by the earner. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A secondary contributor shall be entitled, subject to and in accordance with regulations, to recover from an earner the amount of any primary Class 1 contribution paid or to be paid by him on behalf of the earner; and, subject to sub-paragraphs (3A) to (5) below but notwithstanding any other provision in any enactment, regulations under this sub-paragraph shall provide for recovery to be made by deduction from the earner’s earnings, and for it not to be made in any other way. Sub-paragraph (3B) applies where a person (“the employee”) who is employed by a particular employer (“the employer”) receives earnings in a form other than money (“non-monetary earnings”) from the employer in a tax year. If and to the extent that regulations so provide, the employer may recover from the employee, in the prescribed manner, any primary Class 1 contributions paid or to be paid by him on the employee’s behalf in respect of those earnings. Sub-paragraph (5) below applies in a case where— If and to the extent that regulations so provide, the employer may recover from the employee in such manner as may be prescribed any primary Class 1 contributions paid or to be paid by him on the employee’s behalf in respect of— ... Regulations under any provision of this paragraph shall be made by the Inland Revenue.
Regulations made by the Inland Revenue may, in relation to Class 1 contributions, make provision—
for calculating the amounts payable according to a scale prepared from time to time by the Inland Revenue or otherwise adjusting them so as to avoid fractional amounts or otherwise facilitate computation;
for requiring that the liability in respect of a payment made in a tax week, in so far as the liability depends on any conditions as to a person’s age or retirement, shall be determined as at the beginning of the week or as at the end of it;
for securing that liability is not avoided or reduced by a person following in the payment of earnings any practice which is abnormal for the employment in respect of which the earnings are paid; and
without prejudice to sub-paragraph (c) above, for enabling the Inland Revenue, where they are satisfied as to the existence of any practice in respect of the payment of earnings whereby the incidence of Class 1 contributions is avoided or reduced by means of irregular or unequal payments, to give directions for securing that such contributions are payable as if that practice were not followed.
Subject to sub-paragraph (2) below, a person who is or has been liable to pay any secondary Class 1 or any Class 1A or Class 1B contributions shall not— Sub-paragraph (1) above does not apply to the extent that an agreement between— allows the secondary contributor to recover (whether by deduction or otherwise) the whole or any part of any secondary Class 1 contribution payable in respect of relevant employment income of that earner. But an agreement in respect of relevant employment income is to be disregarded for the purposes of sub-paragraph (2) to the extent that it relates to — For the purposes of sub-paragraphs (2) and (2A) “relevant employment income”, in relation to the earner, means— Sub-paragraph (2) above does not authorise any recovery (whether by deduction or otherwise)— In this paragraph—
Regulations made by the Inland Revenue may—
make provision for calculating the amount of Class 1A contributions so as to avoid fractional amounts;
modify section 10 above in relation to cases where something is provided or made available by reason of two or more employed earner’s employments under different employers.
This paragraph applies where— In this paragraph “relevant employment income”, in relation to the earner, means— and references to contributions on relevant employment income are references to any secondary Class 1 contributions payable in respect of that income. Any liability which— shall be treated for the purposes of this Act, the Administration Act and Part III of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 as a liability falling on the earner, instead of on the secondary contributor. Subject to sub-paragraphs (7)(b) and (7B) below, an election made for the purposes of sub-paragraph (1) above shall continue in force from the time when it is made until whichever of the following first occurs, namely— An approval given to the secondary contributor for the purposes of sub-paragraph (1)(b) above may be given either— The grounds on which the Inland Revenue shall be entitled to refuse an approval for the purposes of sub-paragraph (1)(b) above shall include each of the following— If, at any time after they have given an approval for the purposes of sub-paragraph (1)(b) above, it appears to the Inland Revenue— the Inland Revenue may withdraw the approval by notice to the secondary contributor. The withdrawal by the Inland Revenue of any approval given for the purposes of sub-paragraph (1)(b) above— In sub-paragraph (7)(b) “the withdrawal date” means— An election is void for the purposes of sub-paragraph (1) to the extent that it relates to — Where the Inland Revenue have refused or withdrawn their approval for the purposes of sub-paragraph (1)(b) above, the person who applied for it or, as the case may be, to whom it was given may appeal ... against the Inland Revenue’s decision. On an appeal under sub-paragraph (8) above that is notified to the tribunal, the tribunal may— Subject to sub-paragraph (12) below, an election under sub-paragraph (1) above shall not apply to any contributions in respect of income which, before the election was made, counted as employment income for a tax year by virtue of Part 7 of ITEPA 2003. Regulations made by the Inland Revenue may make provision with respect to the making of elections for the purposes of this paragraph and the giving of approvals for the purposes of sub-paragraph (1)(b) above; and any such regulations may, in particular— Where— . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . In this paragraph “tribunal” means the First-tier Tribunal or, where determined under Tribunal Procedure Rules, the Upper Tribunal;
Regulations made by the Inland Revenue may— Without prejudice to the generality of sub-paragraph (1) above, the provision that may be made by virtue of paragraph (a) of that sub-paragraph includes in relation to Class 1 , Class 1A or Class 1B contributions— and any reference to contributions or income tax in paragraph (b) or (c) of sub-paragraph (1) above shall be construed as including a reference to any interest or penalty in respect of contributions or income tax, as the case may be. The rate of interest applicable for any purpose of this paragraph shall be— Where— Regulations under sub-paragraph (1) above shall not require the payment of interest on a sum due in respect of a Class 1B contribution if a relevant tax appeal has been brought but not finally determined; and “a relevant tax appeal” means an appeal against a determination as to the amount of income tax in respect of which the person liable to pay the Class 1B contribution is accountable in accordance with the relevant PAYE settlement agreement. Interest required to be paid, by virtue of sub-paragraph (2)(a) or (b) above, by regulations under sub-paragraph (1) above shall be paid without any deduction of income tax and shall not be taken into account in computing any income, profits or losses for any tax purposes. Interest payable under section 101 of the Finance Act 2009 (late payment interest on sums due to HMRC) on sums due in respect of Class 1 contributions is not to be taken into account in computing any income, profits or losses for any tax purposes. The Secretary of State may by regulations made with the concurrence of the Inland Revenue make such provision as he considers expedient in consequence of any provision made by or under section 4A, 155A or 163 above. Provision made in regulations under sub-paragraph (5) above may in particular require the inclusion— which the regulations require to be kept or produced or to which those regulations otherwise apply, of such particulars relating to relevant payments or benefits within the meaning of section 4A above or (as the case may be) to statutory sick pay, statutory maternity pay or deductions or payments made by virtue of section 163(1) above as may be prescribed by those regulations. Section 98 of the Taxes Management Act 1970 shall apply in relation to regulations made under sub-paragraph (1) or (5) as it applies in relation to PAYE regulations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
This paragraph applies where regulations under sub-paragraph (1) of paragraph 6 above make provision requiring any return which is to be made in accordance with a specified provision of regulations under that sub-paragraph (the “contributions return”) to be made— and, in a case falling within paragraph (b) above, any reference in the following provisions of this paragraph to the tax return shall be construed as a reference to the return there mentioned. Where this paragraph applies, regulations under paragraph 6(1) above may provide that section 98A of the Taxes Management Act 1970 (penalties for late, fraudulent or negligent returns) shall apply in relation to any specified provision of regulations in accordance with which the contributions return is required to be made; and where they so provide then, subject to the following provisions of this paragraph— Where a person has been required to pay a penalty under paragraph (a) of subsection (2) of section 98A of that Act (first 12 months’ default) in consequence of a failure in respect of a tax return, he shall not also be required to pay a penalty under that paragraph in respect of any failure in respect of the associated contributions return. In any case where— the penalty so imposed shall be a single penalty of an amount not exceeding the limit determined under sub-paragraph (5) below. The limit mentioned in sub-paragraph (4) above is an amount equal to the sum of— So much of any single penalty imposed by virtue of sub-paragraph (4) above as is recovered by the Inland Revenue shall, after the deduction of any administrative costs of the Inland Revenue attributable to its recovery, for the purposes of making any payment into the National Insurance Fund be apportioned between income tax and contributions in the ratio T:C, where— T is the maximum penalty that could have been imposed under the provision in question in relation to the tax return only; and C is the maximum penalty that could have been so imposed in relation to the associated contributions return only. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sub-paragraph (6) above shall have effect notwithstanding any provision which treats a penalty under section 98A of that Act as if it were tax charged in an assessment and due and payable. In the application of section 98A of that Act by virtue of this paragraph, any reference to a year of assessment shall be construed, in relation to a contributions return, as a reference to the tax year corresponding to that year of assessment. In the application of section 100D of that Act (court proceedings for penalties in cases of fraud) by virtue of this paragraph— In the application of section 103 of that Act (time limit for recovery) by virtue of this paragraph— A penalty under section 98A of that Act as it applies by virtue of this paragraph shall not be imposed where— For the purposes of this paragraph—
This paragraph applies where paragraph 7 above applies; and in this paragraph “contributions return” has the same meaning as in that paragraph. Without prejudice to paragraph 7(2) above or to the other powers of the Inland Revenue to penalise omissions or errors in returns, regulations made by the Treasury may provide for the Inland Revenue to impose penalties in respect of a person who, in making a contributions return, fraudulently or negligently— Regulations under sub-paragraph (2) above shall—
The appropriate authority may by regulations provide— In sub-paragraph (1), “the appropriate authority” means the Treasury, except that, in relation to— it means the Department acting with the concurrence of the Inland Revenue. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The Treasury may by regulations provide that— he is to be treated as having attained at the beginning of a week, or as not having attained until the end of a week, any age which he attains during the course of that week.
for the purpose of determining whether a contribution is payable in respect of any person, or
for determining the amount or rate of any contribution,
Regulations made by the Inland Revenue may make provision for calculating the amount of Class 1B contributions so as to avoid fractional amounts.
The Treasury may by regulations make provision as to the manner in which, and the person through whom, any sickness payment which, by virtue of section 4(1) above, is to be treated as remuneration derived from employed earner’s employment is to be made. In any case where regulations made under sub-paragraph (1) above have the effect of requiring a registered friendly society (within the meaning of the Friendly Societies Act 1974) to make amendments to its rules, the amendments may, notwithstanding any provision of those rules, be made in accordance with the procedure prescribed by regulations made by the Chief Registrar of Friendly Societies for the purposes of this paragraph. The power conferred by sub-paragraph (2) above on the Chief Registrar of Friendly Societies to make regulations shall be exercisable by statutory instrument, and—
The Treasury may by regulations provide that, in such cases or circumstances as may be prescribed, Class 1, Class 1A, Class 1B or Class 2 contributions shall be paid to the Inland Revenue in a manner different from that in which income tax in relation to which PAYE regulations apply is payable. Regulations under this paragraph may, in particular— Where— regulations under sub-paragraph (2)(e) above shall not require any such interest to be paid until the decision has been made. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Regulations under sub-paragraph (2)(h) above shall— Regulations under this paragraph may, in relation to any penalty imposed by such regulations, make provision applying (with or without modifications) any enactment applying for the purposes of income tax that is contained in Part X of the Taxes Management Act 1970 (penalties). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interest or penalties may be charged by virtue of regulations under this paragraph in respect of a period before the coming into operation of Article 54 of the Social Security (Northern Ireland) Order 1998 but only to the extent that interest or penalties would have been chargeable if the contributions in question had been recoverable, in respect of that period, by virtue of regulations under paragraph 6 above. Any reference to contributions in sub-paragraph (1) above shall be construed as including a reference to any interest or penalty payable, in respect of contributions, by virtue of regulations under paragraph (e) or (h) of sub-paragraph (2) above. The rate of interest applicable for any purpose of this paragraph shall be—
The Inland Revenue may by regulations provide for Class 1, Class 1A, Class 1B or Class 2 contributions to which regulations under paragraph 7B apply to be recovered in a similar manner to income tax. Regulations under sub-paragraph (1) may apply or extend with or without modification in relation to such contributions any of the provisions of the Income Tax Acts or of PAYE regulations. Any reference to contributions in this paragraph shall be construed as including a reference to any interest or penalty payable, in respect of contributions, by virtue of regulations under paragraph (e) or (h) of paragraph 7B(2).
The Inland Revenue may by regulations provide for amounts in respect of contributions or interest that fall to be paid or repaid in accordance with any regulations under this Schedule to be set off, or to be capable of being set off, in prescribed circumstances and to the prescribed extent, against any such liabilities under regulations under this Schedule of the person entitled to the payment or repayment as may be prescribed.
Regulations may provide, in connection with maternity allowance under section 35 or 35B, for a person who is, or will be, ... entitled to pay a Class 2 contribution in respect of a week in a tax year to be able to pay a Class 2 contribution in respect of that week at any time in the period— The regulations may provide that where a person pays a Class 2 contribution in respect of a week in a tax year under the regulations— Regulations under this paragraph are to be made by the Treasury acting with the concurrence of the Department.
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Section 15(3).
In this Schedule—
“the Act of 1988” means the Income and Corporation Taxes Act 1988;
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“ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 2005;
“year” means year of assessment within the meaning of the Income Tax Acts (see section 989 of ITA 2007).
“ITA 2007” means the Income Tax Act 2007;
Subject to the following paragraphs, Class 4 contributions shall be payable in respect of the full amount of all profits—
which are the profits of any relevant trade, profession or vocation which is not carried on wholly outside the United Kingdom, and
allowances which under section 140(2) of the Act of 1990 fall to be made as a deduction in charging the profits or gains to income tax, and
any allowance the amount of which falls to be given by way of discharge or repayment of income tax under section 141 of that Act,
which are chargeable to income tax under Chapter 2 of Part 2 of ITTOIA 2005.
For the purposes of computing the amount of profits ... in respect of which Class 4 contributions are payable, relief shall be available under, and in the manner provided by, the following provisions of ITA 2007— . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Where in the year 1990-1991 or any subsequent year of assessment for which a person claims and is allowed relief by virtue of sub-paragraph (1) above there falls to be made in computing his net income for income tax purposes a deduction in respect of any loss in any relevant trade, profession or vocation— Relief shall be allowed, in respect of— so far as the payment is incurred wholly or exclusively for the purposes of any relevant trade, profession or vocation, by way of deduction from or set-off against profits ... chargeable to Class 4 contributions for the year in which the payments are made; and, in the case of any insufficiency of the profits ... of that year, the payments shall be carried forward and deducted from or set off against the profits ... of any subsequent year (being deducted or set off as far as may be from or against the profits ... of the immediately following year, whether or not relief can be claimed under this paragraph for that year, and so far as it cannot be so deducted, from or against those of the next year, and so on).
Where a trade or profession is carried on by two or more persons jointly, the liability of any one of them in respect of Class 4 contributions shall arise in respect of his share of the profits ... of that trade or profession (so far as immediately derived by him from carrying it on); and for this purpose his share shall be aggregated with his share of the profits ... of any other trade, profession or vocation (so far as immediately derived by him from carrying it on or exercising it). Where sub-paragraph (1) above applies, the Class 4 contributions for which a person is liable in respect of the profits ... of the trade or profession carried on jointly (aggregated, where appropriate, as mentioned in that sub-paragraph) shall be charged on him separately.
In any circumstances in which apart from this paragraph a person would— such contributions shall not be payable either by him or by any other person.
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by virtue of section 8 of ITTOIA 2005 be assessed and charged to Class 4 contributions in respect of profits ... received or receivable by him in the capacity of trustee,
Section 86 of the Taxes Management Act 1970 (interest on overdue tax) shall apply in relation to any amount due in respect of Class 4 contributions as it applies in relation to income tax; and section 824 of the Act of 1988 (repayment supplements) shall, with the necessary modifications, apply in relation to Class 4 contributions as it applies in relation to income tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Where an assessment has become final and conclusive for the purposes of income tax for any year, that assessment shall also be final and conclusive for the purposes of computing liability for Class 4 contributions; and no allowance or adjustment of liability, on the ground of diminution of income or loss, shall be taken into account in computing profits ... chargeable to Class 4 contributions unless that allowance or adjustment has previously been made on an application under the special provisions of the Income Tax Acts relating to it, or falls to be allowed under paragraph 3(5) of this Schedule.
The provisions of Part V of the Taxes Management Act 1970 (appeals, etc.) shall apply with the necessary modifications in relation to Class 4 contributions as they apply in relation to income tax; but nothing in this Schedule affects the extent to which the Income Tax Acts apply with respect to any decision falling to be made—
under subsection (1) of section 17 above or subsection (1) of section 17 of the Northern Ireland Contributions and Benefits Act as to whether by regulations under that subsection a person is excepted from liability for Class 4 contributions, or his liability is deferred; or
under regulations made by virtue of section 17(3) or (4) or 18 above or section 17(3) or (4) or 18 of the Northern Ireland Contributions and Benefits Act.
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Section 21(3) and (4).
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The contribution conditions for short-term incapacity benefit are the following. The first condition is that— The second condition is that— The earnings factor referred to in paragraph (b) of sub-paragraph (2) above is that which is derived— The earnings factor referred to in paragraph (b) of sub-paragraph (3) above is that which is derived— For the purposes of these conditions— Where a person makes a claim for incapacity benefit and does not satisfy the first contribution condition (specified in sub-paragraph (2) above) or, as the case may be, the second contribution condition (specified in sub-paragraph (3) above) and, in a later benefit year in which he would satisfy that condition had no such claim been made, he makes a further claim for incapacity benefit, the previous claim shall be disregarded. Regulations may— In sub-paragraph (8)— “benefit” includes (in addition to any benefit under Parts II to V of this Act)— any benefit under Parts VII to XII of this Act, and credits under regulations under section 22(5) above; “modifications” includes additions, omissions and amendments.
Subject to sub-paragraph (2) below, the contribution condition for a maternity allowance is— In the case of a claimant who is or has been paid otherwise than weekly, any week— shall be treated for the purposes of sub-paragraph (1) above as a week in respect of which she actually paid such contributions otherwise than at a reduced rate. For the purposes of sub-paragraph (2) above, the amount of the claimant’s earnings for any week shall be determined in accordance with regulations.
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This paragraph sets out the contribution conditions for— The first condition is that— The second condition is that— For the purposes of paragraph (b) of sub-paragraph (3) above, the earnings factor— For the purposes of the first condition, a relevant year is any year ending before that in which the contributor concerned attained pensionable age or died under that age; and the following table shows the requisite number of years for the purpose of the second condition, by reference to a working life of a given duration— Duration of working life Requisite number of years 10 years or less The number of years of the working life, minus 1. 20 years or less (but more than 10) The number of years of the working life, minus 2. 30 years or less (but more than 20) The number of years of the working life, minus 3. 40 years or less (but more than 30) The number of years of the working life, minus 4. More than 40 years The number of years of the working life, minus 5. The first condition shall be taken to be satisfied if the contributor concerned was entitled to long-term incapacity benefit at any time during— The first condition shall be taken to be satisfied if the contributor concerned was entitled to main phase employment and support allowance at any time during— The reference in sub-paragraph (6A) above to main phase employment and support allowance is to an employment and support allowance in the case of which the calculation of the amount payable in respect of the claimant includes an addition under section 2(1)(b) or 4(2)(b) of the Welfare Reform Act (Northern Ireland) 2007 (addition where conditions of entitlement to support component or work-related activity component satisfied). The second condition shall be taken to be satisfied notwithstanding that paragraphs (a) and (b) of sub-paragraph (3) above are not complied with as respects each of the requisite number of years if— But nothing in this sub-paragraph applies in relation to any benefit to which section 23A above applies. Regulations may provide that a person is not to be taken for the purposes of sub-paragraph (7)(b) above as precluded from regular employment by responsibilities at home unless he meets the prescribed requirements as to the provision of information to the Department. For the purposes of Parts I to VI of this Act a person’s working life is the period between—
This paragraph applies to— The contribution condition for a Category A or Category B retirement pension in relation to which this paragraph applies is that— For the purposes of paragraph (b) of sub-paragraph (2) above, the earnings factor— Regulations may modify sub-paragraphs (2) and (3) above for the purposes of their application in a case where— under the National Insurance Act (Northern Ireland) 1946 or the National Insurance Act (Northern Ireland) 1966.
The contribution condition for a child’s special allowance is that— For the purposes of this condition, a relevant year is any year ending before the date on which the contributor concerned attained pensionable age or died under that age.
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Where a person claims short-term incapacity benefit, he shall be taken to satisfy the first contribution condition for the benefit if on a previous claim for any short-term benefit he has satisfied the first contribution condition for that benefit, by virtue of paragraph 8 of Schedule 3 to the 1975 Act, with contributions of a class relevant to short-term incapacity benefit.
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Parts II to V.
Description of benefit Weekly rate 1. Unemployment benefit. £43.10. 2. Sickness benefit. £41.20. 3. Invalidity allowance. (a) higher rate £11.55(b) middle rate £7.20(c) lower rate £3.60 (the appropriate rate being determined in accordance with section 34(3)). 4. Maternity allowance. £42.25. 5. Category B retirement pension where section 50(1)(a)(i) applies. £32.55. 6. Child’s special allowance. £10.85.
Description of benefit Weekly rate 2. Short-term incapacity benefit. (a) lower rate £110.70 (b) higher rate £130.90 2A. Long-term incapacity benefit. £146.60 5. Category B retirement pension where section 48A(4) or 48AA(4) applies. £110.75
. . . . . .
Description of benefit Weekly rate 1. Attendance allowance. (a) higher rate £43.35(b) lower rate £28.95 (the appropriate rate being determined in accordance with section 65(3)). 2. Severe disablement allowance. £32.55. 3. Age related addition. (a) higher rate £11.55(b) middle rate £7.20(c) lower rate £3.60 (the appropriate rate being determined in accordance with section 69(1)). 4. Invalid care allowance. £32.55. 5. Guardian’s allowance. £10.85. 6. Category C retirement pension. (a) lower rate £19.45(b) higher rate £32.55 (the appropriate rate being determined in accordance with section 78(5)). 7. Category D retirement pension. The higher rate for Category C retirement pensions under paragraph 6 above. 8. Age addition (to a pension of any category, and otherwise under section 79). £0.25.
Description of benefit Weekly rate 1. Attendance allowance. (a) higher rate £114.60 (b) lower rate £76.70 (the appropriate rate being determined in accordance with section 65(3)). 2. Severe disablement allowance. £103.85 3. Age related addition. (a) higher rate £15.50 (b) middle rate £8.60 (c) lower rate £8.60 (the appropriate rate being determined in accordance with section 69(1)). 4. Carer’s allowance. £86.45 5. Guardian's allowance £22.95 7. Category D retirement pension. £110.75 8. Age addition (to a pension of any category, and otherwise under section 79). £0.25
Benefit to which increase applies Increase for qualifying child Increase for adult dependant (1) (2) £ (3) £ 1. Unemployment or sickness benefit— (a) unemployment benefit, where the beneficiary is under pensionable age — 26.60 (b) unemployment benefit, where the beneficiary is over pensionable age 10.85 32.55 (c) sickness benefit, where the beneficiary is under pensionable age — 25.50 (d) sickness benefit, where the beneficiary is over pensionable age 10.85 31.20 2. Invalidity pension. 10.85 32.55 3. Maternity allowance. — 25.50 4. Widowed mother’s allowance. 10.85 — 5. Category A or B retirement pension. 10.85 32.55 6. Category C retirement pension. 10.85 19.45 7. Child’s special allowance. 10.85 — 8. Severe disablement allowance. 10.85 19.45 9. Invalid care allowance. 10.85 19.45
Benefit to which increase applies Increase for adult dependant (1) (3) £ 1A. Short-term incapacity benefit— (a) where the beneficiary is under pensionable age; 66.35 (b) where the beneficiary is over pensionable age. 82.00 2. Long-term incapacity benefit. 85.15 8. Severe disablement allowance. 51.05
Description of benefit, etc. Rate 1. Disablement pension (weekly rates). For the several degrees of disablement set out in column (1) of the following Table, the respective amounts in that Table, using— column (2) for any period during which the beneficiary is over the age of 18 or is entitled to an increase of benefit in respect of a child or adult dependant; column (3) for any period during which the beneficiary is not over the age of 18 and not so entitled; Degree of disablement Amount (1) (2) (3) Per cent. £ £ 100 88.40 54.15 90 79.56 48.74 80 70.72 43.32 70 61.88 37.91 60 53.04 32.49 50 44.20 27.08 40 35.36 21.66 30 26.52 16.25 20 17.68 10.83 2. Maximum increase of weekly rate of disablement pension where constant attendance needed. (a) except in cases of exceptionally severe disablement £35.40 (b) in any case of exceptionally severe disablement £70.80 3. Increase of weekly rate of disablement pension (exceptionally severe disablement). £35.40 4. Maximum of aggregate of weekly benefit payable for successive accidents. (a) for any period during which the beneficiary is over the age of 18 or is entitled to an increase in benefit in respect of a child or adult dependant £88.40 (b) for any period during which the beneficiary is not over the age of 18 and not so entitled £54.15 5. Unemployability supplement under paragraph 2 of Schedule 7. £54.15 6. Increase under paragraph 3 of Schedule 7 of weekly rate of unemployability supplement. (a) if on the qualifying date the beneficiary was under the age of 35 or if that date fell before 5th July 1948 £11.55 (b) if head (a) above does not apply and on the qualifying date the beneficiary was under the age of 40 and he had not attained pensionable age before 6th April 1979 £11.55 (c) if heads (a) and (b) above do not apply and on the qualifying date the beneficiary was under the age of 45 £7.20 (d) if heads (a), (b) and (c) above do not apply and on the qualifying date the beneficiary was under the age of 50 and had not attained pensionable age before 6th April 1979 £7.20 (e) in any other case £3.60 7. Increase under paragraph 4 of Schedule 7 of weekly rate of disablement pension. £10.85 8. Increase under paragraph 6 of Schedule 7 of weekly rate of disablement pension. £32.55 9. Maximum disablement gratuity under paragraph 9 of Schedule 7. £5,870.00 10. Widow’s pension (weekly rates). (a) initial rate £57.65 (b) higher permanent rate £54.15 (c) lower permanent rate 30 per cent. of the first sum specified in section 44(4) (Category A basic retirement pension) (the appropriate rate being determined in accordance with paragraph 16 of Schedule 7). 11. Widower’s pension (weekly rate). £54.15 12. Weekly rate of allowance in respect of children under paragraph 18 of Schedule 7. In respect of each qualifying child £10.85.
Description of benefit, etc. Rate 1. Disablement pension (weekly rates). For the several degrees of disablement set out in column (1) of the following Table, the respective amounts in column (2) of that Table. TABLE Degree of disablement Amount (1) (2) Per cent. £ 100 233.90 90 210.51 80 187.12 70 163.73 60 140.34 50 116.95 40 93.56 30 70.17 20 46.78 2. Maximum increase of weekly rate of disablement pension where constant attendance needed. (a) except in cases of exceptionally severe Disablement £93.60 (b) in any case of exceptionally severe Disablement £187.20 3. Increase of weekly rate of disablement pension (exceptionally severe disablement). £93.60 4. Maximum of aggregate of weekly benefit payable for successive accidents. £233.90 5. Unemployability supplement under paragraph 2 of Schedule 7. £144.65 6. Increase under paragraph 3 of Schedule 7 of weekly rate of unemployability supplement. (a) if on the qualifying date the beneficiary was under the age of 35 or if that date fell before 5th July 1948 £30.00 (b) if head (a) above does not apply and on the qualifying date the beneficiary was under the age of 40 and he had not attained pensionable age before 6th April 1979 £30.00 (c) if heads (a) and (b) above do not apply and on the qualifying date the beneficiary was under the age of 45 £19.20 (d) if heads (a), (b) and (c) above do not apply and on the qualifying date the beneficiary was under the age of 50 and had not attained pensionable age before 6th April 1979 £19.20 (e) in any other case £9.60 7. Increase under paragraph 4 of Schedule 7 of weekly rate of disablement pension. £11.35 8. Increase under paragraph 6 of Schedule 7 of weekly rate of disablement pension. £86.45 9. Maximum disablement gratuity under paragraph 9 of Schedule 7. £15,520.00 10. Widow’s pension (weekly rates). (b) higher permanent rate £184.90 (c) Lower permanent rate 30 per cent of the first sum specified in section 44(4) (Category A basic retirement pension) (the appropriate rate being determined in accordance with paragraph 16 of Schedule 7. 11. Widower’s pension (weekly rate). £184.90 12. Weekly rate of allowance in respect of children and qualifying young persons under paragraph 18 of Schedule 7. In respect of each child or qualifying young person £11.35
Section 55.
This paragraph applies where a person’s entitlement to a Category A or Category B retirement pension is deferred and one of the following conditions is met— The rate of the person’s Category A or Category B retirement pension shall be increased by an amount equal to the aggregate of the increments to which he is entitled under paragraph 2, but only if that amount is enough to increase the rate of the pension by at least 1 per cent.
Subject to paragraph 3 below, a person is entitled to an increment under this paragraph for each complete incremental period in his period of deferment. In this Schedule— Subject to paragraph 3 below, the amount of the increment for any such incremental period shall be 1/5th per cent. of the weekly rate of the Category A or Category B retirement pension to which that person would have been entitled for the period if his entitlement had not been deferred. Where an amount is required to be calculated in accordance with the provisions of sub-paragraph (3) above— For the purposes of sub-paragraph (3) above the weekly rate of pension for any period shall be taken— The reference in sub-paragraph (5) above to any increase under subsection (1) of section 47 above shall be taken as a reference to any increase that would take place under that subsection if subsection (2) of that section and section 42(5) of the Pensions Act were disregarded. Where one or more orders have come into force under section 132 or 132A of the Administration Act during the period of deferment the rate for any incremental period shall be determined as if the order or orders had come into force before the beginning of the period of deferment. Where a pensioner’s rights premium is paid in respect of a person who is, or if his entitlement had not been deferred would be, entitled to a Category A or Category B retirement pension, then, in calculating any increment under this paragraph which falls to be paid to him in respect of such a pension after the date on which the premium is paid there shall be disregarded any guaranteed minimum pension to which the pensioner was entitled in connection with the employment to which the premium relates.
Regulations may provide that sub-paragraphs (1) to (3) of paragraph 2 above shall have effect with such additions, omissions and amendments as are prescribed in relation to a person during whose period of deferment there has been a change, other than a change made by such an order as is mentioned in sub-paragraph (7) of that paragraph, in the rate of the Category A or Category B retirement pension to which he would have been entitled if his entitlement to the pension had commenced on attaining pensionable age. Any regulations under this paragraph may make such consequential additions, omissions and amendments in paragraph 8(3) below as the Department considers are appropriate in consequence of any changes made by virtue of this paragraph in paragraph 2 above.
This paragraph applies where— The rate of the person’s Category A or Category B retirement pension shall be increased by an amount equal to the aggregate of the increments to which he is entitled under sub-paragraph (3). For each complete incremental period in the person’s period of deferment, the amount of the increment shall be 1/5th per cent. of the weekly rate of the increase to which the person would have been entitled under paragraphs 5 to 6A for the period if his entitlement to the Category A or Category B retirement pension had not been deferred.
Where a person’s entitlement to a Category A or Category B retirement pension is deferred and the period of deferment is at least 12 months, the person shall, on claiming his pension or within a prescribed period after claiming it, elect in the prescribed manner either— If no election under sub-paragraph (1) is made within the period prescribed under that sub-paragraph, the person is to be treated as having made an election under sub-paragraph (1)(b). Regulations— Where the Category A or Category B retirement pension includes any increase under paragraphs 5 to 6A, no election under sub-paragraph (1) applies to so much of the pension as consists of that increase (an entitlement to an increase of pension in respect of such an increase after a period of deferment being conferred either by paragraphs 1 and 2 or by paragraph 2A).
Subject to paragraph 8, this paragraph applies where a widow, widower or surviving civil partner (“W”) is entitled to a Category A or Category B retirement pension and was married to or was the civil partner of the other party to the marriage or civil partnership (“S”) when S died and one of the following conditions is met— Subject to sub-paragraph (3), the rate of W’s pension shall be increased— . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If a married person dies after 5th October 2002 or a civil partner dies on or after 5th December 2005, the rate of the retirement pension for that person’s widow, widower or surviving civil partner shall be increased by an amount equivalent to the sum of— In any case where— the amount of the increase to which the surviving spouse or civil partner is entitled under this paragraph shall be determined as if the order or orders had come into force before the beginning of that period. This paragraph does not apply in any case where the deceased spouse died before 6th April 1979 and the widow or widower attained pensionable age before that date.
Where— The amount is—
This paragraph applies where W (referred to in paragraph 5 above) is a man whose deceased spouse was a woman. Where the wife dies before 6th April 1989, the amounts referred to in paragraph 5(2)(b) above are the following— Where the wife dies after 5th April 1989 but before 6th October 2002, the amounts referred to in paragraph 5(2)(b) above are the following— Where the wife dies after 5th October 2002, the amounts referred to in paragraph 5(2)(b) above are the following—
This paragraph applies where W (referred to in paragraph 5 above) is a woman— Where the spouse dies before 6th October 2002, the amounts referred to in paragraph 5(2)(a) above are the following— Where the spouse dies after 5th October 2002, the amounts referred to in paragraph 5(2)(a) above are the following—
For the purposes of paragraphs 5 to 6A above, the “appropriate amount” means the greater of— Where an amount is required to be calculated in accordance with the provisions of paragraph 5, 5A, 6 or 6A or sub-paragraph (1) above— For the purposes of paragraphs 5, 5A and 6A above, a woman falls within this sub-paragraph if—
This paragraph applies where W (referred to in paragraph 5 above) is— The amounts referred to in paragraph 5(2)(c) above are the following—
This paragraph modifies paragraphs 5A to 6A in cases where— (“W” and “S” have the same meaning as in paragraph 5.) Paragraph 5A applies as if— Paragraph 6 applies as if— Paragraph 6A applies as if in sub-paragraph (2), after paragraph (a), there were inserted—. In paragraphs 5A to 6A as modified by this paragraph, the “appropriate amount” means the greater of— In sub-paragraph (1)(a) the reference to becoming entitled to a pension before 7 June 2012 includes a reference to becoming entitled on or after that day to the payment of a pension in respect of a period before that day.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The conditions in paragraph 3C(1)(c) and 4(1)(a) are not satisfied by a Category B retirement pension to which S was or would have been entitled by virtue of W’s contributions. Where the Category A retirement pension to which S was or would have been entitled includes an increase under section 51A(2) attributable to W’s contributions, the increase or lump sum to which W is entitled under paragraph 4(1A) or 7A(2) is to be calculated as if there had been no increase under that section. In sub-paragraphs (4) and (5), “W” and “S” have the same meaning as in paragraph 3C, 4 or 7A, as the case requires.
This paragraph applies where— The person is entitled to an amount calculated in accordance with paragraph 3B (a “lump sum”).
The sums which are the increases in the rates of retirement pensions under this Schedule are subject to alteration by orders made by the Department under section 132 of the Administration Act.
The lump sum is the accrued amount for the last accrual period beginning during the period of deferment. In this paragraph— The accrued amount for an accrual period for a person is— where— A is the accrued amount for the previous accrual period (or, in the case of the first accrual period beginning during the period of deferment, zero); P is the amount of the Category A or Category B retirement pension to which the person would have been entitled for the accrual period if his entitlement had not been deferred; R is— a percentage rate 2 per cent. higher than the Bank of England base rate, or such higher rate as may be prescribed in regulations under paragraph 7C(2). For the purposes of sub-paragraph (3), any change in the Bank of England base rate is to be treated as taking effect— For the purposes of the calculation of the lump sum, the amount of Category A or Category B retirement pension to which the person would have been entitled for an accrual period— The reference in sub-paragraph (5)(a) to any increase under subsection (1) of section 47 shall be taken as a reference to any increase that would take place under that subsection if subsection (2) of that section and section 42(5) of the Pensions Act were disregarded.
Subject to paragraph 8, this paragraph applies where— W shall within the prescribed period elect in the prescribed manner either— If no election under sub-paragraph (2) is made within the period prescribed under that sub-paragraph, W is to be treated as having made an election under sub-paragraph (2)(b). Regulations— The making of an election under sub-paragraph (2)(b) does not affect the application of paragraphs 5 to 6A (which relate to an increase in pension where the pensioner’s deceased spouse or civil partner had deferred an entitlement to a guaranteed minimum pension).
This paragraph applies where a person to whom paragraph 3C applies (“W”) has made (or is treated as having made) an election under paragraph 3C(2)(b). W is entitled to an amount calculated in accordance with paragraph 7B (a “widowed person’s or surviving civil partner's lump sum”).
The widowed person’s or surviving civil partner's lump sum is the accrued amount for the last accrual period beginning during the period which— In this paragraph— The accrued amount for an accrual period for W is— where— A is the accrued amount for the previous accrual period (or, in the case of the first accrual period beginning during the period mentioned in sub-paragraph (1), zero); P is— the basic pension, and half of the additional pension, to which S would have been entitled for the accrual period if his entitlement had not been deferred during the period mentioned in sub-paragraph (1); R is— a percentage rate 2 per cent. higher than the Bank of England base rate, or such higher rate as may be prescribed in regulations made under paragraph 7C(2). For the purposes of sub-paragraph (3), any change in the Bank of England base rate is to be treated as taking effect— For the purposes of the calculation of the widowed person’s or surviving civil partner's lump sum, the amount of Category A or Category B retirement pension to which S would have been entitled for an accrual period— The reference in sub-paragraph (5)(a) to any increase under subsection (1) of section 47 shall be taken as a reference to any increase that would take place under that subsection if subsection (2) of that section and section 42(5) of the Pensions Act were disregarded. In any case where— the amount of the lump sum shall be increased in accordance with that order or those orders.
Any lump sum calculated under paragraph 3B or 7B must be rounded to the nearest penny, taking any 1/2p as nearest to the next whole penny. Where the Secretary of State makes regulations prescribing a percentage rate for the purposes of paragraphs 3B and 7B of Schedule 5 to the Great Britain Contributions and Benefits Act, the Department may make corresponding regulations for Northern Ireland.
Sections 68(6) and 103(5).
For the purposes of section . . . 103 above and Part II of Schedule 7 to this Act, the extent of disablement shall be assessed, by reference to the disabilities incurred by the claimant as a result of the relevant loss of faculty, in accordance with the following general principles—
except as provided in paragraphs (b) to (d) below, the disabilities to be taken into account shall be all disabilities so incurred (whether or not involving loss of earning power or additional expense) to which the claimant may be expected, having regard to his physical and mental condition at the date of the assessment, to be subject during the period taken into account by the assessment as compared with a person of the same age and sex whose physical and mental condition is normal;
. . . regulations may make provision as to the extent (if any) to which any disabilities are to be taken into account where they are disabilities which, though resulting from the relevant loss of faculty, also result, or without the relevant accident might have been expected to result, from a cause other than the relevant accident;
the assessment shall be made without reference to the particular circumstances of the claimant other than age, sex, and physical and mental condition;
the disabilities resulting from such loss of faculty as may be prescribed shall be taken as amounting to 100 per cent. disablement and other disabilities shall be assessed accordingly.
Provision may be made by regulations for further defining the principles on which the extent of disablement is to be assessed and such regulations may in particular direct that a prescribed loss of faculty shall be treated as resulting in a prescribed degree of disablement; and, in connection with any such direction, nothing in paragraph 1(c) above prevents the making of different provision, in the case of loss of faculty in or affecting hand or arm, for right-handed and for left-handed persons.
Regulations under paragraph 1(d) or 2 above may include provision— so however that no assessment shall be reduced by virtue of this paragraph.
for adjusting or reviewing an assessment made before the date of the coming into force of those regulations;
for any resulting alteration of that assessment to have effect as from that date;
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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Subject to sub-paragraphs (2) and (3) below, the period to be taken into account by an assessment for the purposes of section 103 above and Part II of Schedule 7 to this Act of the extent of a claimant’s disablement shall be the period (beginning not earlier than the end of the period of 90 days referred to in section 103(6) above and in paragraph 9(3) of that Schedule and limited by reference either to the claimant’s life or to a definite date) during which the claimant has suffered and may be expected to continue to suffer from the relevant loss of faculty. If on any assessment the condition of the claimant is not such, having regard to the possibility of changes in that condition (whether predictable or not), as to allow of a final assessment being made up to the end of the period provided by sub-paragraph (1) above, then, subject to sub-paragraph (3) below— Where the assessed extent of a claimant’s disablement amounts to less than 14 per cent. then, subject to sub-paragraphs (4) and (5) below, that assessment shall be a final assessment and the period to be taken into account by it shall not end before the earliest date on which it seems likely that the extent of the disablement will be less than 1 per cent. Sub-paragraph (3) above does not apply in any case where it seems likely that— Where the extent of the claimant’s disablement is assessed at different percentages for different parts of the period taken into account by the assessment, then—
An assessment for the purposes of section 103 above and Part II of Schedule 7 to this Act shall— but the percentage and the period shall not be specified more particularly than is necessary for the purpose of determining in accordance with section 103 above and Parts II and IV of Schedule 7 to this Act the claimant’s rights as to disablement pension and gratuity and reduced earnings allowance (whether or not a claim has been made).
state the degree of disablement in the form of a percentage;
specify the period taken into account by the assessment; and
where that period is limited by reference to a definite date, specify whether the assessment is provisional or final;
For the purpose of determining whether a person is entitled— regulations may provide for the extent of the person’s disablement resulting from the relevant injury or disease to be determined in such manner as may be provided for by the regulations by reference to all disabilities to which that person is subject which result either from the relevant injury or disease or from any other injury or disease in respect of which there fall to be made to the person payments of any of the descriptions listed in sub-paragraph (2) below. Those payments are payments—
Section 106.
This Part of this Schedule applies only in relation to persons who were beneficiaries in receipt of unemployability supplement under section 58 of the 1975 Act immediately before 6th April 1987.
The weekly rate of a disablement pension shall, if as the result of the relevant loss of faculty the beneficiary is incapable of work and likely to remain so permanently, be increased by the amount specified in Schedule 4, Part V, paragraph 5. An increase of pension under this paragraph is referred to in this Act as an “unemployability supplement”. For the purposes of this paragraph a person may be treated as being incapable of work and likely to remain so permanently, notwithstanding that the loss of faculty is not such as to prevent him being capable of work, if it is likely to prevent his earnings in a year exceeding a prescribed amount not less than £104. An unemployability supplement shall be payable for such period as may be determined at the time it is granted, but may be renewed from time to time.
Subject to the following provisions of this paragraph, if on the qualifying date the beneficiary was— the weekly rate of unemployability supplement shall be increased by the appropriate amount specified in Schedule 4, Part V, paragraph 6. Where for any period the beneficiary is entitled to a Category A or Category B retirement pension ... and the weekly rate of the pension includes an additional pension such as is mentioned in section 44(3)(b) above, for that period the relevant amount shall be deducted from the amount that would otherwise be the increase under this paragraph and the beneficiary shall be entitled to an increase only if there is a balance after that deduction and, if there is such a balance, only of an amount equal to it. In this paragraph “the relevant amount” means an amount equal to the additional pension reduced by the amount of any reduction in the weekly rate of the retirement ... made by virtue of section 42 of the Pensions Act. In sub-paragraphs (2) and (3) above references to additional pension do not include any amount of additional pension attributable to units of additional pension. For units of additional pension, see section 14A. In this paragraph references to an additional pension are references to that pension after any increase under section 52(3) above but without any increase under paragraphs 1 and 2 of Schedule 5 to this Act. In this paragraph “the qualifying date” means, subject to sub-paragraphs (6) and (7) below, the beginning of the first week for which the beneficiary qualified for unemployability supplement. If the incapacity for work in respect of which unemployability supplement is payable forms part of a period of interruption of employment which has continued from a date earlier than the date fixed under sub-paragraph (5) above, the qualifying date means the first day in that period which is a day of incapacity for work, or such earlier day as may be prescribed. Subject to sub-paragraph (6) above, if there have been two or more periods for which the beneficiary was entitled to unemployability supplement, the qualifying date shall be, in relation to unemployability supplement for a day in any one of those periods, the beginning of the first week of that period. For the purposes of sub-paragraph (7) above— Regulations may provide that sub-paragraph (8) above shall have effect as if for the references to 8 weeks there were substituted references to a larger number of weeks specified in the regulations. In this paragraph “period of interruption of employment” has the same meaning as a jobseeking period and any period linked to such a period has for the purposes of the Jobseekers (Northern Ireland) Order 1995. The provisions of this paragraph are subject to section 42(6) to (8) (entitlement to guaranteed minimum pensions and increases of unemployability supplement) of the Pensions Act.
Subject to the provisions of this paragraph and paragraph 5 below, the weekly rate of a disablement pension where the beneficiary is entitled to an unemployability supplement shall be increased for any period during which the beneficiary is entitled to child benefit in respect of one or more children or qualifying young persons. The amount of the increase shall be as specified in Schedule 4, Part V, paragraph 7. In any case where— the beneficiary’s right to payment of increases for the following week under this paragraph shall be determined in accordance with sub-paragraph (4) below. No such increase shall be payable— The Department may by order substitute larger amounts for the amounts for the time being specified in sub-paragraph (4) above. In this paragraph “week” means such period of 7 days as may be prescribed by regulations made for the purposes of this paragraph.
An increase under paragraph 4 above of any amount in respect of a particular child or qualifying young person shall for any period be payable only if during that period one or other of the following conditions is satisfied with respect to the child or qualifying young person— The condition specified in paragraph (b) of sub-paragraph (1) above is to be treated as satisfied if, and only if—
The weekly rate of a disablement pension where the beneficiary is entitled to an unemployability supplement shall be increased under this paragraph for any period during which— The amount of the increase under this paragraph shall be that specified in Schedule 4, Part V, paragraph 8 and the requisite rate for the purposes of sub-paragraph (1)(a) above is a weekly rate not less than that amount. Regulations may provide that, for any period during which— there shall be no increase of benefit under this paragraph. Regulations may provide that, for any period during which the beneficiary is residing with his or her spouse or civil partner and the spouse or civil partner has earnings— Regulations may, in a case within sub-paragraph (1)(b) above in which the person there referred to is residing with the beneficiary and fulfils such further conditions as may be prescribed, authorise an increase of benefit under this paragraph, but subject, taking account of the earnings of the person residing with the beneficiary, other than such of that person’s earnings from employment by the beneficiary as may be prescribed, to provisions comparable to those that may be made by virtue of sub-paragraph (4) above. Regulations under this paragraph may, in connection with any reduction or extinguishment of an increase in benefit in respect of earnings, prescribe the method of calculating or estimating the earnings. A beneficiary shall not be entitled to an increase of benefit under this paragraph in respect of more than one person for the same period.
Except as may be prescribed, any reference to earnings in paragraph 4 or 6 above includes a reference to payments by way of occupational or personal pension. For the purposes of those paragraphs, the Department may by regulations provide, in relation to cases where payments by way of occupational or personal pension are made otherwise than weekly, that any necessary apportionment of the payments shall be made in such manner and on such basis as may be prescribed.
Where a beneficiary— then, if and so long as the beneficiary would have continued to be entitled to the increase, disregarding any such excess of earnings, the award shall continue in force but the increase shall not be payable for any week if the earnings relevant to that week exceed the amount of the increase or, as the case may be, the specified amount. In this paragraph the earnings which are relevant to any week are those earnings of the relevant earner which, apart from this paragraph, would be taken into account in determining whether the beneficiary is entitled to the increase in question for that week.
An employed earner shall be entitled to a disablement gratuity, if— A disablement gratuity shall be— A person shall not be entitled to disablement gratuity until after the expiry of the period of 90 days (disregarding Sundays) beginning with the day of the relevant accident.
This Part of this Schedule has effect in relation to a period during which a person is receiving medical treatment as an in-patient in a hospital or similar institution and which— Where a person is awarded disablement benefit, but the extent of his disablement is assessed for the period taken into account by the assessment at less than 100 per cent., it shall be treated as assessed at 100 per cent. for any part of that period, whether before or after the making of the assessment or the award of benefit, during which he receives, as an in-patient in a hospital or similar institution, medical treatment for the relevant injury or loss of faculty. Where the extent of the disablement is assessed for that period at less than 20 per cent., sub-paragraph (2) above shall not affect the assessment; but in the case of a disablement pension payable by virtue of this paragraph to a person awarded a disablement gratuity wholly or partly in respect of the same period, the weekly rate of the pension (after allowing for any increase under Part V of this Act) shall be reduced by the amount prescribed as being the weekly value of his gratuity.
Subject to the provisions of this paragraph, an employed earner shall be entitled to reduced earnings allowance if— but a person shall not be entitled to reduced earnings allowance to the extent that the relevant loss of faculty results from an accident happening on or after 1st October 1990 (the day on which Article 5 of the Social Security (Northern Ireland) Order 1990 came into operation). A person— shall not again be entitled to reduced earnings allowance in consequence of that accident; but this sub-paragraph does not prevent the making at any time of a claim for, or an award of, reduced earnings allowance in consequence of that accident for a period which commences not later than the day after that on which the claimant was last entitled to that allowance in consequence of that accident. For the purposes of sub-paragraph (2) above— The Department may by regulations provide that in prescribed circumstances employed earner’s employment in which a claimant was engaged when the relevant accident took place but which was not his regular occupation is to be treated as if it had been his regular occupation. In sub-paragraph (1) above— and in assessing the standard of remuneration in any employment, including a person’s regular occupation, regard is to be had to his reasonable prospect of advancement. For the purposes of this Part of this Schedule a person’s regular occupation is to be treated as extending to and including employment in the capacities to which the persons in that occupation (or a class or description of them to which he belonged at the time of the relevant accident) are in the normal course advanced, and to which, if he had continued to follow that occupation without having suffered the relevant loss of faculty, he would have had at least the normal prospects of advancement; and so long as he is, as a result of the relevant loss of faculty, deprived in whole or in part of those prospects, he is to be treated as incapable of following that occupation. Regulations may for the purposes of this Part of this Schedule provide that a person is not to be treated as capable of following an occupation or employment merely because of his working thereat during a period of trial or for purposes of rehabilitation or training or in other prescribed circumstances. Reduced earnings allowance shall be awarded— The award may not be for a period longer than the period to be taken into account under paragraph 4 or 6 of Schedule 6 to this Act. Reduced earnings allowance shall be payable at a rate determined by reference to the beneficiary’s probable standard of remuneration during the period for which it is granted in any employed earner’s employments which are suitable in his case and which he is likely to be capable of following as compared with that in the relevant occupation, but in no case at a rate higher than 40 per cent. of the maximum rate of a disablement pension or at a rate such that the aggregate of disablement pension (not including increases in disablement pension under any provision of this Act) and reduced earnings allowance awarded to the beneficiary exceeds 140 per cent. of the maximum rate of a disablement pension. Sub-paragraph (10) above shall have effect in the case of a person who retired from regular employment before 6th April 1987 with the substitution for “140 per cent.” of “ 100 per cent. ”. In sub-paragraph (10) above “the relevant occupation” means— The reference in sub-paragraph (11) above to a person who has retired from regular employment includes a reference to— On any award except the first the probable standard of his remuneration shall be determined in such manner as may be prescribed; and, without prejudice to the generality of this sub-paragraph, regulations may provide in prescribed circumstances for the probable standard of remuneration to be determined by reference— In this paragraph “maximum rate of a disablement pension” means the rate specified in the first entry in column (2) of Schedule 4, Part V, paragraph 1 and does not include increases in disablement pension under any provision of this Act.
A person who on 10th April 1988 or 9th April 1989 satisfies the conditions— shall be entitled to that allowance for life. In the case of any beneficiary who is entitled to reduced earnings allowance by virtue of sub-paragraph (1) above, the allowance shall be payable, subject to any enactment contained in Part V or VI of this Act or in the Administration Act and to any regulations made under any such enactment, at the weekly rate at which it was payable to the beneficiary on the relevant date or would have been payable to him on that date but for any such enactment or regulations. For the purpose of determining under sub-paragraph (2) above the weekly rate of reduced earnings allowance payable in the case of a qualifying beneficiary, it shall be assumed that the weekly rate at which the allowance was payable to him on the relevant date was— In sub-paragraph (3) above “qualifying beneficiary” means a person entitled to reduced earnings allowance by virtue of sub-paragraph (1) above who— and who, on the relevant date, was entitled to the allowance at a rate which was restricted under paragraph 11(10) above by reference to 40 per cent. of the maximum rate of disablement pension. For a beneficiary who is entitled to reduced earnings allowance by virtue of satisfying the conditions in sub-paragraph (1) above on 10th April 1988 the relevant date is that date. For a beneficiary who is entitled to it by virtue only of satisfying those conditions on 9th April 1989 the relevant date is that date. The reference in sub-paragraph (1) above to a person who has retired from regular employment includes a reference to—
Subject to the provisions of this Part of this Schedule, a person who— shall cease to be entitled to reduced earnings allowance as from the day on which he gives up regular employment. If the day before a person ceases under sub-paragraph (1) above to be entitled to reduced earnings allowance he is entitled to the allowance (by virtue either of one award or of a number of awards) at a weekly rate or aggregate weekly rate of not less than £2.00, he shall be entitled to a benefit, to be known as “retirement allowance”. Retirement allowance shall be payable to him (subject to any enactment contained in Part V or VI of this Act or in the Administration Act and to any regulations made under any such enactment) for life. Subject to sub-paragraph (6) below, the weekly rate of a beneficiary’s retirement allowance shall be— whichever is the less. For the purpose of determining under sub-paragraph (4) above the weekly rate of retirement allowance in the case of a beneficiary who— it shall be assumed that the weekly rate of reduced earnings allowance to which he was entitled on 9th April 1989 was £26.96. If the weekly rate of the beneficiary’s retirement allowance— the beneficiary shall be entitled to retirement allowance at a rate equal to the next higher whole number of pence. The sums falling to be calculated under sub-paragraph (4) above are subject to alteration by orders made by the Department under section 132 of the Administration Act. Regulations may— Regulations under sub-paragraph (8) above may, in particular— “Day of interruption of employment” means a day which forms part of— In this paragraph “maximum rate of a disablement pension” means the rate specified in the first entry in column (2) of Schedule 4, Part V, paragraph 1 and does not include increases in disablement pension under any provision of this Act.
This Part of this Schedule only has effect in relation to deaths before 11th April 1988. No claim may be made for industrial death benefit after the coming into operation of this sub-paragraph. In this Part of this Schedule “the deceased” means the person in respect of whose death industrial death benefit is claimed or payable.
The widow of the deceased shall be entitled to death benefit if at his death either— In the case of a widow, death benefit shall be a pension commencing from the death of the deceased and payable, at the weekly rate for the time being applicable under paragraph 16 below for life or until she remarries or forms a civil partnership. A pension under this paragraph shall not be payable for any period during which the beneficiary is neither married, nor a party to a civil partnership, but is living together with another person as if they were spouses of each other. In this paragraph—
The weekly rate of a pension payable under paragraph 15 above shall, for the period of 26 weeks next following the deceased’s death, be the initial rate specified in Schedule 4, Part V, paragraph 10. The weekly rate of the pension shall, after the end of that period, be the higher permanent rate specified in that paragraph— After the end of the period of 26 weeks referred to in sub-paragraph (1) above, the weekly rate of the pension shall, in any case not within sub-paragraph (2) above, be the lower permanent rate specified in Schedule 4, Part V, paragraph 10.
The widower of the deceased shall be entitled to death benefit if at her death he— In the case of a widower, death benefit shall be a pension at the weekly rate specified in Schedule 4, Part V, paragraph 11 commencing from the death of the deceased and payable for life.
Subject to paragraph 19 below, where at his death the deceased was entitled to child benefit in respect of one or more children or qualifying young persons, then, for any period for which— the widow or, as the case may be, the person so prescribed shall be entitled in respect of that child or qualifying young person, or in respect of each respectively of those children or qualifying young persons, to death benefit by way of an allowance at the weekly rate specified in Schedule 4, Part V, paragraph 12. Paragraph 5 above applies in relation to an allowance under this paragraph as it applies in relation to an increase of benefit under paragraph 4 above.
Where two or more persons satisfy the conditions, in respect of the same death, for receipt of an allowance or allowances under paragraph 18 above for any period—
not more than one of those persons shall be entitled for that period to such an allowance in respect of the same child or qualifying young person;
where the deceased leaves a widow or widower, then for any period for which she or he is entitled to death benefit as the deceased’s widow or widower and satisfies the conditions for receipt of such an allowance in respect of a child or qualifying young person, she or he shall be entitled to the allowance in respect of that child or qualifying young person;
subject to sub-paragraph (b) above, regulations may make provision as to the priority in any prescribed circumstances of two or more persons satisfying the said conditions.
If a person dies at a time when— he is to be regarded for the purposes of entitlement to industrial death benefit as having died as a result of the injury in respect of which the disablement pension was payable. The reference in sub-paragraph (1) above to an increase under section 104 above includes only a payment by way of increase of a disablement pension ... Sub-paragraph (1) above does not affect death benefit where the death occurred before 26th July 1971.
If a person dies as a result of any pulmonary disease and— then, subject to sub-paragraph (2) below, his death shall be treated, for the purposes of this Part of this Schedule, as having been caused by the disease in respect of which the benefit was payable. Unless regulations provide otherwise, the requirements of paragraph (b) of sub-paragraph (1) above shall be treated as unsatisfied in a case where, had the physical condition of the deceased at the time of the assessment been normal, apart from the diseases mentioned in paragraph (a) of that sub-paragraph, the extent of the disablement in question would have been assessed at less than 50 per cent. This paragraph does not affect death benefit where the death occurred before 30th March 1977.
Section 111.
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Section 140(2).
Except where regulations otherwise provide, no person shall be entitled to child benefit in respect of a child or qualifying young person for any week if in that week the child or qualifying young person— In sub-paragraph (1) above the reference to a child or qualifying young person in the care of the Department includes a reference to a child or qualifying young person in the care of ... a Health and Social Care trust.
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Except where regulations otherwise provide, no person shall be entitled to child benefit in respect of a child or qualifying young person who is married or is a civil partner.
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Section 140(3).
Subject to sub-paragraph (2) below, as between a person claiming child benefit in respect of a child or qualifying young person for any week and a person to whom child benefit in respect of that child or qualifying young person for that week has already been awarded when the claim is made, the latter shall be entitled. Sub-paragraph (1) above shall not confer any priority where the week to which the claim relates is later than the third week following that in which the claim is made.
Subject to paragraph 1 above, as between a person entitled for any week by virtue of paragraph (a) of subsection (1) of section 139 above and a person entitled by virtue of paragraph (b) of that subsection the former shall be entitled.
Subject to paragraphs 1 and 2 above, as between a man and woman who are married to, or civil partners of, each other and are residing together, the woman shall be entitled.
Subject to paragraphs 1 to 3 above, as between a person who is and one who is not a parent of the child or qualifying young person the parent shall be entitled. Subject as aforesaid, as between two persons residing together who are parents of the child or qualifying young person but do not fall within paragraph 3, the mother shall be entitled.
As between persons not falling within paragraphs 1 to 4 above, such one of them shall be entitled as they may jointly elect or, in default of election, as the Department may in its discretion determine.
Any election under this Schedule shall be made in the prescribed manner. Regulations may provide for exceptions from and modifications of the provisions of paragraphs 1 to 5 above in relation to such cases as may be prescribed.
Section 149(3).
A period of entitlement does not arise in relation to a particular period of incapacity for work in any of the circumstances set out in paragraph 2 below or in such other circumstances as may be prescribed.
The circumstances are that—
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he was entitled to incapacity benefit (or would have been so entitled had he satisfied the contribution conditions mentioned in section 30A(2)(a) above); . . .
at any time during that period of interruption of employment, an invalidity pension day (whether or not the day referred to in paragraph (i) above);
in the period of 57 days ending immediately before the relevant date the employee had at least one day on which—
he was entitled to sickness benefit (or on which he would have been so entitled if he had satisfied the contribution conditions for sickness benefit mentioned in section 31(2)(a) above), or
she was entitled to a maternity allowance;
in the period of 85 days ending immediately before the relevant date the employee had at least one day on which he was entitled to an employment and support allowance (or would have been so entitled had he satisfied the requirements in section 1(2) of the Welfare Reform Act (Northern Ireland) 2007).
the employee has done no work for his employer under his contract of service;
on the relevant date there is . . . a stoppage of work due to a trade dispute at the employee’s place of employment;
the employee is, or has been, pregnant and the relevant date falls within the disqualifying period (within the meaning of section 149(12) above).
Regulations under paragraph 1 above must be made with the concurrence of the Treasury.
In this Schedule “relevant date” means the date on which a period of entitlement would begin in accordance with section 149 above if this Schedule did not prevent it arising.
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For the purposes of paragraph 2(f) above, if an employee enters into a contract of service which is to take effect not more than 8 weeks after the date on which a previous contract of service entered into by him with the same employer ceased to have effect, the two contracts shall be treated as one.
Paragraph 2(g) above does not apply in the case of an employee who proves that at no time on or before the relevant date did he have a direct interest in the trade dispute in question.
Paragraph 2(d)(i) above does not apply if, at the relevant date, the employee is over pensionable age and is not entitled to incapacity benefit. Paragraph 2(d)(i) above ceases to apply if, at any time after the relevant date, the employee is over pensionable age and is not entitled to incapacity benefit. In this paragraph “pensionable age” has the meaning given by the rules in paragraph 1 of Schedule 2 to the Pensions (Northern Ireland) Order 1995.
Paragraph 2(h) above does not apply in relation to an employee who has been pregnant if her pregnancy terminated, before the beginning of the disqualifying period, otherwise than by confinement (as defined for the purposes of statutory maternity pay in section 167(1) above).
Section 156.
Any day which— shall not be treated for the purposes of this Act as a day of incapacity for work for the purposes of determining whether a period is . . . a period of incapacity for work for the purposes of incapacity benefit.
is a day of incapacity for work in relation to any contract of service; and
falls within a period of entitlement (whether or not it is also a qualifying day),
Subject to sub-paragraphs (2) and (3) below, any entitlement to statutory sick pay shall not affect any right of an employee in relation to remuneration under any contract of service (“contractual remuneration”). Subject to sub-paragraph (3) below— Regulations may make provision as to payments which are, and those which are not, to be treated as contractual remuneration for the purposes of sub-paragraph (1) or (2) above.
This paragraph and paragraph 4 below have effect to exclude, where a period of entitlement as between an employee and an employer of his comes to an end, the provisions by virtue of which short-term incapacity benefit is not paid for the first three days. If the first day immediately following the day on which the period of entitlement came to an end— that day shall, except in prescribed cases, be or form part of a period of incapacity for work notwithstanding section 30C(1)(b) above (by virtue of which a period of incapacity for work must be at least 4 days long). Where each of the first two consecutive days, or the first three consecutive days, following the day on which the period of entitlement came to an end is a day to which paragraphs (a) and (b) of sub-paragraph (2) above apply, that sub-paragraph has effect in relation to the second day or, as the case may be, in relation to the second and third days, as it has effect in relation to the first.
Where a period of entitlement as between an employee and an employer of his comes to an end, section 30A(3) above (exclusion of benefit for first 3 days of period) does not apply in relation to any day which— Where sub-paragraph (1) above applies in relation to a day, section 30A(3) above does not apply in relation to any later day in the same period of incapacity for work.
Paragraph 1 above does not apply for the purpose of determining whether the conditions specified in section 40(3) or (4) or section 41(2) or (3) above are satisfied.
Paragraph 1 above does not apply in relation to paragraph 3 of Schedule 7 to this Act and accordingly the references in paragraph 3 of that Schedule to a period of interruption of employment shall be construed as if the provisions re-enacted in this Part of this Act had not been enacted.
Section 158:
Except as may be prescribed, a day which falls within the maternity pay period shall not be treated for the purposes of this Act as a day of unemployment or of incapacity for work for the purpose of determining whether it forms part of a period of interruption of employment.
Except as may be prescribed, a day which falls within the maternity pay period shall not be treated as a day of incapacity for work for the purposes of determining, for this Act, whether it forms part of a period of incapacity for work for the purposes of incapacity benefit.
Regulations may provide that in prescribed circumstances a day which falls within the maternity pay period shall be treated as a day of incapacity for work for the purpose of determining entitlement to an invalidity pension. Regulations may provide that an amount equal to a woman’s statutory maternity pay for a period shall be deducted from invalidity benefit in respect of the same period and a woman shall be entitled to invalidity benefit only if there is a balance after the deduction and, if there is such a balance, at a weekly rate equal to it.
Regulations may provide that in prescribed circumstances a day which falls within the maternity pay period shall be treated as a day of incapacity for work for the purpose of determining entitlement to the higher rate of short-term incapacity benefit or to long-term incapacity benefit. Regulations may provide that an amount equal to a woman’s statutory maternity pay for a period shall be deducted from any such benefit in respect of the same period and a woman shall be entitled to such benefit only if there is a balance after the deduction and, if there is such a balance, at a weekly rate equal to it.
Subject to sub-paragraphs (2) and (3) below, any entitlement to statutory maternity pay shall not affect any right of a woman in relation to remuneration under any contract of service (“contractual remuneration”). Subject to sub-paragraph (3) below— Regulations may make provision as to payments which are, and those which are not, to be treated as contractual remuneration for the purposes of sub-paragraphs (1) and (2) above.
Subject to sub-paragraphs (2) and (3) below, any entitlement to statutory maternity pay shall not affect any right of a woman in relation to remuneration under any contract of service (“contractual remuneration”). Subject to sub-paragraph (3) below— In sub-paragraph (2) “week” means a period of 7 days beginning with the day of the week on which the maternity pay period begins. Regulations may make provision as to payments which are, and those which are not, to be treated as contractual remuneration for the purposes of sub-paragraphs (1) and (2) above.
The Table does not contain any entries in respect of Article 2(3) of the Social Security Pensions (Northern Ireland) Order 1975 (NI 15) under which, with certain exceptions, that Order and the Social Security (Northern Ireland) Act 1975 (c. 15) have effect as if the provisions of the Order were contained in the Social Security (Northern Ireland) Act 1975. The effect is that the general provisions of the Social Security (Northern Ireland) Act 1975 apply to the provisions of that Order.
The Table does not show the effect of transfer of functions orders. 1(1) 1975 s. 1(1); Industrial Relations (No. 2) (NI) Order 1976 (NI 28) art. 20(2); 1986 Sch. 10; 1989 Sch. 9; 1990 art. 18(1), (2); 1991RF Sch. 2 (2) 1975 s. 1(2); 1991C art. 3(2) (3) 1975 s. 1(3) (4) 1975 s. 1(4); 1991C art. 4(1) (5) 1975 s. 1(4A); 1990 art. 18(2); 1991SP art. 3(4) (6) 1975 s. 1(6); 1991C art. 3(3) 2 1975 s. 2 3 1975 s. 3(1), (2), (3) 4(1) 1975 s. 3(1A); 1982 arts. 25, 30(1); 1986 Sch. 4 para. 10 (2), (3) 1975 s. 3(1B), (1C); 1982 art. 30(1) (4) 1975 s. 3(1D); 1989 Sch. 8 para. 1 (5) 1975 s. 3(4); 1982 Sch. 4 para. 4 5(1) 1975 s. 4(1); 1975P art. 3(1), Sch. 5 para. 18(a); 1985 art. 9(1), Sch. 5 para. 7 (2), (3) 1975P art. 3(2), (3); 1986 art. 75(4) 6(1) 1975 s. 4(2); 1976 art. 3(1); 1982 Sch. 5 (2) 1975P art. 6(1); 1984 Sch. 5 para. 4 (3) 1975 s. 4(3); 1989 Sch. 7 para. 1(1) (4) 1975 s. 4(2) (5) 1975 s. 4(7); 1979 art. 11(2); 1985 art. 10 (6) 1986 art. 75(3) 7 1975 s. 4(4), (5) 8(1) - (3) 1975 s. 4(6), (6A), (6B); 1989 art. 3(1) (4) 1986 art. 75(3) 9(1) - (3) 1975 s. 4(6C) - (6E); 1985 art. 9(2); 1989 Sch. 7 para. 1(2); SR 1991 No. 73 art. 2; 1991R art. 2 (4) 1975 s. 4(6C), (6E); 1985 art. 9(2) (5) 1986 art. 75(3) 10 1975 s. 4A; 1991C art. 3(5) 11(1) 1975 s. 7(1); 1976 art. 3(1); 1984 art. 11(1); 1991R art. 3(a) (2) 1975P art. 6(2) (3) 1975 s. 7(4) (4) 1975 s. 7(5); 1991R art. 3(b) (5) 1975 s. 7(6) 12 1975 s. 7A; 1984 art. 11(2); 1985SR reg. 4(2); 1989 Sch. 7 para. 2, Sch. 9 13(1) 1975 s. 8(1); 1976 art. 3(1); 1984 art. 12(1)(a); 1991R art. 4 (2) 1975 s. 8(2); 1975P Sch. 6 (3) 1975 s. 8(2)(a); 1975P Sch. 6 (4) 1975 s. 8(2A); 1984 art. 12(1)(b), (3) (5) - (7) 1975 s. 8(2B) - (2D); 1984 art. 12(3); 1985SR reg. 4(3); 1989 Sch. 7 para. 3 14(1) 1975P art. 7(1); 1986 Sch. 8 para. 4 (2) 1975P art. 7(3) (3) 1975P art. 7(2) (4) 1975P art. 7(2); 1977 art. 3(6) 15(1), (2) 1975 s. 9(1); 1989 Sch. 7 para. 4(a), (b) (3) 1975 s. 9(2); 1982SR art. 5(a); 1991R art. 5 (4) ICTA 1988 Sch. 29 para. 14 (5) 1975 s. 9(1); 1989 Sch. 7 para. 4(c) 16 1975 s. 9(3) 17(1) 1975 s. 9(4) (2) 1975 s. 9(5); 1975P Sch. 6 (3) - (6) 1975 s. 9(6) 18 1975 s. 10; 1982SR art. 5(a); 1991R art. 5 19(1) - (3) 1975 s. 11 (4) - (6) 1975P art. 5(2) - (4); 1986 Sch. 8 para. 3 20 1975 s. 12; 1975P Sch. 5 para. 19; 1980 art. 6(1)(i); 1984 Sch. 3 para. 1; 1986 art. 41, Sch. 9 para. 39, Sch. 10; 1989 Sch. 7 para. 5 21(1), (2) 1975 s. 13(1); 1980 art. 6(1)(ii); 1986 Sch. 9 para. 40, Sch. 10 (3) 1975 s. 13(6) (4) 1975 s. 13(8); 1986 Sch. 9 para. 46(b) (5) 1975 s. 13(6); 1986 Sch. 8 para. 1(6) (6) 1975 s. 13(7) 22(1) 1975 s. 13(2); 1986 Sch. 8 para. 1(1) (2) 1975 s. 13(2); 1975P Sch. 5 para. 20(a); 1980(2) Sch.; 1986 Sch. 9 para. 46(a) (3) 1975 s. 13(5); 1986 Sch. 8 para. 1(4)(c); 1989 Sch. 7 para. 6 (4) 1975 s. 13(3); 1975P Sch. 5 para. 20(b); 1986 Sch. 8 para. 1(2) (5) 1975 s. 13(4); 1980(2) Sch.; 1986 Sch. 8 para. 1(3) (6) 1975 s. 13(5AA); 1989 art. 6(3) (7) 1977 art. 18(25) 23(1) 1975 s. 13(5); 1979 Sch. 3 para. 4; 1986 Sch. 8 para. 1(4)(a); 1988 Sch. 2 para. 1(1)(a) (2) 1975 s. 13(5ZA); 1988 Sch. 2 para. 1(1)(b) (3) 1975 s. 13(5); 1989 art. 6(2) (4) 1975 s. 13(5A); 1985 Sch. 5 para. 1(b); M1, M12 24(1) 1975 s. 13(5B); 1986 Sch. 8 para. 1(5) (2) 1975 s. 13(5C); 1989 art. 6(4) 25(1) 1975 s. 14(1) (2) 1975 s. 14(2); 1989 Sch. 1 para. 4(1) (3) 1975 s. 14(3) (4) 1975 s. 14(4); 1975P art. 20(1); 1982 Sch. 4 para. 5 (5), (6) 1975 s. 14(6); 1975P Sch. 5 para. 21(b); 1979 Sch. 3 para. 5; 1986 Sch. 9 para. 53; 1989 Sch. 9 (7) 1975 s. 14(8) 26(1) 1975 s. 18(1) (2) - (4) 1975 s. 18(2) - (2B); 1989 art. 13 (5) 1975 s. 18(3) (6) 1975 s. 18(4); 1986 art. 44(1); 1989 Sch. 7 para. 7 27(1), (2) 1975 s. 19(1), (1A); 1986 art. 45(1) (3) 1975 s. 19(2) 28(1) 1975 s. 20(1); 1986 art. 44(2)(a); Unemployment Benefit (Disqualification Period) Order (NI) 1988 (SR 1988 No. 83) art. 2; 1988E arts. 5(2), 6(a); 1989 art. 14(1) (2) 1975 s. 20(1A); 1986 art. 44(3)(a); 1989 Sch. 9 (3) 1975 s. 20(3) (4) 1975 s. 20(3A); 1985 art. 12 (5) 1975 s. 20(4); 1989 art. 14(3) (6) 1975 s. 20(5); 1988E art. 5(3) 29 1975 s. 20A; 1989 art. 14(4) 30(1) 1980(2) art. 5(1); 1988 art. 8; 1989 art. 11(1) (2) 1980(2) art. 5(1A); 1982 Sch. 4 para. 19 (3) 1980(2) art. 5(2); 1989 art. 11(1) (4) 1980(2) art. 5(3) 31(1) 1975 s. 14(1) (2) 1975 s. 14(2); 1989 Sch. 1 para. 4(1) (3) 1975 s. 14(2A); 1982 art. 32(3) (4) 1975 s. 14(3) (5) 1975 s. 14(4); 1975P art. 20; 1982 Sch. 4 para. 5 (6), (7) 1975 s. 14(6); 1975P Sch. 5 para. 21(b); 1979 Sch. 3 para. 5; 1986 Sch. 9 para. 53; 1989 Sch. 9 (8) 1975 s. 14(8) 32(1), (2) 1975 s. 20(2), (3) (3) 1975 s. 20(5)(c) 33(1) 1975 s. 15(1); 1989 Sch. 1 para. 5(1) (2) 1975 s. 15(2); 1989 Sch. 1 para. 5(2) (3) 1975 s. 15(3); 1975P art. 16, Sch. 5 para. 22(b); 1990 art. 6(1) (4), (5) 1975 s. 15(4); 1975P Sch. 5 para. 22(c); 1979 Sch. 1 para. 1, Sch. 3 para. 6; 1986 Sch. 9 para. 53 (6) 1975 s. 15(5) (7), (8) 1975 s. 15(5A), (5B); 1991D art. 11(1) (9) 1975 s. 15(6); 1982 Sch. 4 para. 6 (10), (11) 1975 s. 15A(1), (2); 1985 art. 18(3) 34(1), (2) 1975 s. 16(1); 1985 art. 11(1)(a) (3) 1975 s. 16(2); 1979 Sch. 1 para. 10 (4) - (6) 1975 s. 16(2B) - (2D); 1985 art. 11(1)(b); 1986 art. 19(1)(b) (7) 1975 s. 16(3); 1985 art. 11(1)(c) 35(1) - (3) 1975 s. 22(1) - (3); 1986 Sch. 4 para. 13 (4) 1975 s. 22(4A); 1988 Sch. 4 para. 2(b) (5) - (7) 1975 s. 22(5) - (7); 1986 Sch. 4 para. 13 36(1), (2) 1975 s. 24(1), (2); 1986 art. 37(1) (3) 1975 s. 24(3); 1989 Sch. 7 para. 8 37(1) 1975 s. 25(1); 1975P Sch. 5 para. 23; 1975CB Sch. 4 para. 10(a); Human Fertilisation and Embryology Act 1990 (c. 37) Sch. 4 para. 3 (2) 1975 s. 25(2); 1975CB Sch. 4 para. 10(b) (3), (4) 1975 s. 25(3), (4); 1989 Sch. 8 para. 4(1) 38(1) 1975 s. 26(1); 1975P Sch. 5 para. 24; 1986 art. 37(3) (2), (3) 1975 s. 26(3), (4); 1989 Sch. 8 para. 4(2) (4) 1989 art. 8(1) 39(1) 1975P art. 15(1), (3) (2) 1975P art. 15(2) (3) 1986 art. 20(1)(c) (4), (5) 1975 s. 26(2); 1986 art. 37(3)(b) (6) 1989 art. 8(1) 40(1) 1975P art. 17(1); 1986 Sch. 9 para. 45(a) (2) 1975P art. 17(1A); 1989 Sch. 7 para. 17 (3) 1975P art. 17(2); 1986 Sch. 9 para. 45(b) (4) 1975P art. 17(3) (5) 1975P art. 17(4); 1986 Sch. 9 para. 45(c); 1990 art. 6(2) (6) 1977 art. 13(6) (7) 1975P art. 17(5); 1977 art. 5(4); 1989 Sch. 1 para. 10(1) (8) 1975P art. 17(6) 41(1) 1975P art. 18(1); 1979 Sch. 1 para. 18 (2), (3) 1975P art. 18(2), (3) (4), (5) 1975P art. 18(4); 1990 art. 6(3) (6) 1986 art. 20(1)(d) (7) 1975P art. 18(5); 1977 art. 5(4); 1989 Sch. 1 para. 10(2) (8) 1975P art. 18(6) 42 1975P art. 18A; 1991D art. 11(3) 43(1) 1975 s. 27(6) (2) 1977 art. 5(1); 1979 Sch. 1 para. 8 (3) - (5) 1975P art. 27 44(1) 1975 s. 28(1); 1975P Sch. 5 para. 25; 1989 Sch. 8 para. 4(3) (2) 1975 s. 28(1A); 1989 Sch. 8 para. 4(4) (3), (4) 1975P art. 8(1); 1992U art. 4(2) (5) 1975P art. 8(4); 1979 Sch. 3 para. 16 (6) 1975P art. 8(5); 1986 Sch. 8 para. 5(1) (7) 1975P art. 8(6) (8) Transitional 45(1) 1975P art. 8(2); 1986 art. 19(2) (2), (3) 1975P art. 8(2A); 1986 art. 19(3) (4), (5) 1975P art. 8(2B); 1986 art. 19(3) (6), (7) 1975P arts. 8(3), 70A; 1979 art. 14; 1986 art. 19(4) (8) Drafting 46(1) 1986 art. 19(6) (2) 1986 art. 19(5) 47(1) 1975 s. 28(7); 1980(2) art. 3(3); 1985 art. 11(2)(a), (b) (2) - (4) 1975 s. 28(7A) - (7C); 1985 art. 11(2)(c); 1986 art. 19(1)(b) (5) 1975 s. 28(8) (6) 1980(2) art. 3(4) 48(1) 1975P art. 22(1); 1979 Sch. 1 para. 5 (2) 1979 Sch. 1 para. 20 (3) 1975P art. 22(2) 49(1) 1975 s. 29(1) (2), (3) 1975 s. 29(2), (3); 1989 art. 9(3)(a) (4) 1975 s. 29(4) (5) 1975 s. 29(5); 1989 art. 9(3)(b) (6) 1975 s. 29(6) (7), (8) 1975 s. 29(9), (9A); 1989 Sch. 8 para. 4(5) 50(1) 1975 s. 29(7); 1975P Sch. 5 para. 26 (2) 1975 s. 29(8); 1985 art. 11(3) (3), (4) 1975P art. 9 (5) 1986 art. 20(1)(a) 51(1) 1975P art. 10(1); 1979 Sch. 1 paras. 4, 14 (2) 1975P art. 10(2) (3) 1986 art. 20(1)(b) (4) 1975P art. 10(3); 1989 Sch. 1 para. 9(2) 52(1) - (3) 1975P art. 11(1) - (3); 1986 art. 19(1) (4) 1979 Sch. 1 para. 15 53(1), (2) 1975P art. 12; 1986 art. 19(1)(a) (3) 1979 Sch. 1 para. 16 54(1), (2) 1975 s. 30(3); 1989 Sch. 9 (3) 1975 s. 30(4); 1975P Sch. 5 para. 27 (4) 1975 s. 30(5); 1989 Sch. 1 para. 2(2) 55 1975P art. 14; 1989 art. 9(4) 56(1), (2) 1975 s. 31; 1975CB Sch. 4 para. 11; 1977 art. 18(2) (3), (4) 1975 s. 43(1); 1975CB Sch. 4 para. 16(a) (5) 1975 s. 43(2); 1975CB Sch. 4 para. 16(b); 1977 art. 18(3) (6) 1986 art. 41 57(1) 1975 s. 17(1); 1980(2) art. 3(1); 1989 art. 12(2) (2) 1975 s. 22(4); 1986 Sch. 4 para. 13; 1988 Sch. 4 para. 2(a) (3) 1975 s. 17(2); 1989 art. 12(3); M2 (4) 1975 s. 17(2A); 1988 Sch. 4 para. 1 (5) 1975 s. 17(2B); 1989 art. 12(4) (6), (7) 1975 s. 17(2C), (2D); 1989 Sch. 8 para. 3 (8) 1975 s. 17(3) (9), (10) 1975 s. 17(4), (5); 1980(2) art. 3(4); 1981 art. 6 58(1) 1989 Sch. 8 para. 2(1) (2) 1989 Sch. 8 para. 2(2); 1990 Sch. 6 para. 19(2) (3) 1989 Sch. 8 para. 2(3) (4) 1989 Sch. 8 para. 2(6); 1990 Sch. 6 para. 19(3) (5) 1989 Sch. 8 para. 2(7) 59(1), (2) 1975 s. 20(2), (3) (3) 1975 s. 20(5)(c) 60(1) 1975 s. 33(1), (2) (2), (3) 1986 Sch. 3 para. 10; 1988 Sch. 1 para. 5 (4) - (6) 1975 s. 33(3); 1975P Sch. 5 para. 28; 1990 Sch. 6 para. 1(1) (7) 1975 s. 33(4); 1975P art. 21(5); 1986 art. 19(1) (8) 1986 Sch. 3 para. 10; 1988 Sch. 1 para. 5 61(1) 1977 art. 7(1); 1986 art. 19(1)(a); 1990 Sch. 6 para. 1(3) (2) 1977 art. 7(2); 1986 art. 19(1)(a); 1990 Sch. 6 para. 1(4) 62 1975P art. 26 63 1975 s. 34; 1975P Sch. 5 para. 29; 1984 Sch. 2 para. 2; 1990 art. 4(3); 1991D art. 3(1), Sch. 4 64 1975 s. 35(1); 1988 art. 3; 1991D art. 4(1) 65(1) 1975 s. 35(2); 1979 art. 3(2); 1989 Sch. 8 para. 5(2) (2) 1975 s. 35(2A); 1979 art. 3(3) (3) 1975 s. 35(3); 1991D Sch. 2 para. 2(2) (4) 1975 s. 35(4); 1989 Sch. 8 para. 5(3)(a); 1991D Sch. 2 para.2(3) (5) 1975 s. 35(4A); 1980 Sch. 1 para. 8; 1989 Sch. 8 para. 5(4); 1991D Sch. 2 para. 2(3) (6) 1975 s. 35(4); 1979 art. 3(5); 1989 Sch. 8 para. 5(3)(b); 1990 art. 3(2); 1991D Sch. 4 66 1975 s. 35(2B), (2C); 1990 art. 3(1); 1991D Sch. 2 para. 2(1) 67(1) 1975 s. 35(5A); 1979 art. 3(6) (2) 1975 s. 35(6) 68(1) - (4) 1975 s. 36(1) - (4); 1984 art. 5(1) (5) 1975 s. 36(4A); 1985 Sch. 4 para. 2 (6), (7) 1975 s. 36(5), (6); 1984 art. 5(1) (8), (9) 1975 s. 36(6A), (6B); 1989 Sch. 8 para. 6 (10) 1975 s. 36(6C); 1991D art. 11(2) (11) 1975 s. 36(7); 1984 art. 5(1); 1989 Sch. 8 para. 2(5); 1990 Sch. 6 para. 19(4) (12) 1989 Sch. 8 para. 2(4) (13) 1975 s. 36(8); 1984 art. 5(1); 1989 Sch. 8 para. 2(6) (part), (7) 69 1975 s. 36A; 1990 art. 4(1) 70(1) 1975 s. 37(1) (2) 1975 s. 37(2); 1991D Sch. 2 para. 3 (3) - (5) 1975 s. 37(3) - (5) (6) 1975 s. 37(6) (7) - (9) 1975 s. 37(7) - (9) (10) 1975 s. 37(6) 71 1975 s. 37ZA; 1991D art. 3(2) 72 1975 s. 37ZB; 1991D art. 3(2) 73 1975 s. 37ZC; 1991D art. 3(2) 74(1) 1977 art. 10(1); 1991D Sch. 2 para. 7 (2) 1977 art. 10(3) 75 1975 s. 37ZD; 1991D art. 3(2) 76 1975 s. 37ZE; 1991D art. 3(2) 77(1) 1975 s. 38(1); 1975CB Sch. 4 para. 13(a) (2), (3) 1975 s. 38(2), (3) (4), (5) 1975 s. 43(1); 1975CB Sch. 4 para. 16(a) (6) 1975 s. 43(2); 1975CB Sch. 4 para. 16(b); 1977 art. 18(3) (7) 1975 s. 38(1) (8) 1975 s. 38(4) (9) 1975 s. 38(5); 1975CB Sch. 4 para. 13(c) (10) 1975 s. 38(6); 1986 art. 46(a) (11) 1975 s. 38(7); 1986 art. 46(b) 78(1), (2) 1975 s. 39(1)(a), (b) (3), (4) 1975 s. 39(1)(c); 1979 Sch. 1 para. 2; 1986 art. 19(1)(b) (5) 1975 s. 39(2) (6) 1975 s. 39(2A); 1985 art. 14(1)(b) (7), (8) 1975 s. 39(3), (3A); 1989 Sch. 8 para. 4(6) (9) 1975 s. 39(4) 79 1975 s. 40 80(1) 1975 s. 41(1); 1975CB Sch. 4 para. 14(a) (2) 1975 s. 41(2); 1984 Sch. 3 para. 2(a) (3) 1975 s. 41(2A); 1984 Sch. 3 para. 2(c) (4) 1975 s. 41(2B); 1984 Sch. 3 para. 2(c); 1992U art. 11 (5), (6) 1975 s. 41(4), (5); 1975CB Sch. 4 para. 14(b), (c) (7) 1975 s. 41(2D); 1984 Sch. 3 para. 2(c) 81(1), (2) 1975 s. 43(1); 1975CB Sch. 4 para. 16 (3) 1975 s. 43(2); 1975CB Sch. 4 para. 16(b); 1977 art. 18(3) 82(1) 1975 s. 44(1); 1975CB Sch. 4 para. 17(a); 1980 Sch. 1 para. 5(2); 1988 Sch. 4 para. 3(a) (2) 1975 s. 44(2); 1975CB Sch. 4 para. 17(a); 1980 Sch. 1 para. 5(2) (3) 1975 s. 44(3)(a); 1988 Sch. 4 para. 3(b) (4) 1975 s. 44(3)(c); 1975CB Sch. 4 para. 17(b); 1980 Sch. 1 para. 4 (5) 1975 s. 44(4) 83(1) 1975 s. 45(1) (2) 1975 s. 45(2); 1975CB Sch. 4 para. 18; 1988 Sch. 4 para. 4(a) (3) 1975 s. 45(2A); 1985 art. 15(1) 84(1) 1975 s. 45A(1); 1984 art. 6; 1985 art. 15(2)(a) (2) 1975 s. 45A(2); 1985 art. 15(2)(b); 1988 Sch. 4 para. 5(a) (3) 1975 s. 45A(3); 1985 art. 15(2)(b) 85(1) 1975 s. 46(1) (2) 1975 s. 46(2); 1975CB Sch. 4 para. 19; 1980 Sch. 1 para. 4(b) (3) 1975 s. 46(3) (4) 1975 s. 46(4); 1985 art. 15(3) 86(1) 1975 s. 47(1); 1975CB Sch. 4 para. 20; 1980 Sch. 1 para. 5(2); 1989 Sch. 8 para. 7(1) (2) 1975 s. 47(1A); 1985 art. 15(4)(b) 87(1) 1975 s. 47A; 1980 Sch. 1 para. 5; 1990 Sch. 6 para. 1(2) (2) 1975 s. 47A; 1990 Sch. 6 para. 1(2) 88 1975 s. 48(1) 89 1975 s. 47B; 1984 art. 8(a); 1989 art. 11(3) 90 1975 s. 49; 1984 Sch. 2 para. 2 91 1975 s. 49A; 1986 art. 45(2) 92 1975 s. 84A; 1989 Sch. 8 para. 7(2) 93 1991D art. 11(5) 94(1) 1975 s. 50(1); 1986 Sch. 3 para. 2 (2) 1975 s. 50(1A); 1988 Sch. 4 para. 8 (3) 1975 s. 50(3) (4) 1975 s. 50(4); 1982 Sch. 4 para. 8(2) (5) 1975 s. 50(5) (6) 1975 s. 50(6); 1982 Sch. 4 para. 8(3) (7) 1986 Sch. 10 95(1) - (3) 1975 s. 51 (4), (5) 1977 art. 13(3) 96 1975 s. 148 97 1975 s. 147 98 - 101 1975 ss. 52 - 55 102(1), (2) 1975 s. 50A(1), (2); 1982 art. 32(4) (3) 1975 s. 50A(3); 1982 art. 32(4); 1989 Sch. 1 para. 8(1) 103(1) 1975 s. 57(1); 1986 Sch. 3 para. 3(1) (2) - (4) 1975 s. 57(1A) - (1C); 1986 Sch. 3 para. 3(2) (5) 1975 s. 57(3) (6) 1975 s. 57(4); 1982 art. 32(2); 1989 Sch. 7 para. 11 (7), (8) 1975 s. 57(6); 1986 Sch. 3 para. 3(4) 104(1), (2) 1975 s. 61(1), (2) (3), (4) 1975 s. 61(3), (4); 1986 Sch. 3 para. 6 105 1975 s. 63 106 Drafting 107 1975 s. 91; 1982 Sch. 4 para. 11, Sch. 5; M4 108(1) - (4) 1975 s. 76(1) - (4) (5) 1975 s. 76(4A); 1990 Sch. 6 para. 2(1) (6) 1975 s. 76(5) 109(1), (2) 1975 s. 77(1), (2); 1990 art. 5(7), Sch. 6 para. 2(2) (3) 1975 s. 77(3) (4) - (6) 1975 s. 77(4); 1986 Sch. 3 para. 13 (7) 1975 s. 77(5); 1986 Sch. 3 para. 13 110 1975 s. 78 111 Drafting 112(1), (2) 1977 art. 14(1); 1977SB Sch. 7; 1986 Sch. 10 (3) 1977 art. 14(2); 1986 Sch. 9 para. 49, Sch. 10 113(1), (2) 1975 s. 82(5), (6) (3) 1975 s. 83; 1985 Sch. 5 para. 3 114(1), (2) 1975 s. 84(1), (2) (3) 1975 s. 84(4); 1985 art. 15(6) (4) 1975 s. 84(5); 1985 art. 15(8); 1986 Sch. 3 paras. 4, 15 115(1), (2) 1975 s. 122(1), (2) (3) 1975 s. 122(2) (4) Drafting 116 1975 s. 123 117 - 119 1975 ss. 124 - 126 120 1975 s. 152 121 1975 Sch. 17; 1975P Sch. 5 para. 44; 1975CB Sch. 4 para. 37; 1977 art. 18(1); 1980 Sch. 1 para. 7; 1984 Sch. 2 para. 9; 1985 Sch. 5 para. 6; 1986 Sch. 10; 1989 arts. 3(3), 11(2), 14(5), Sch. 1 para. 3(11); 1990 Sch. 6 para. 9; 1991D art. 11(4); drafting 122(1), (2) 1986 art. 21(1), (2); 1991D art. 8(2), (3) (3) 1986 art. 32(4) 123(1) 1986 art. 21(3); 1988 art. 6(1); 1989 art. 15(1) (2) 1986 art. 21(4N); 1988 art. 6(2) (3) 1986 art. 21(4) (4) 1986 art. 22(1); 1988 Sch. 4 para. 16(1) (5), (6) 1986 art. 22(1A), (1B); 1988 Sch. 4 para. 16(2) 124(1) - (4) 1986 art. 21(4A) - (4D); 1988 art. 6(2) (5) 1986 art. 21(4N); 1988 art. 6(2) 125(1) - (4) 1986 art. 24(1) - (4) (5) 1986 art. 24(5); ICTA 1988 Sch. 29 para. 32 (6) 1986 art. 24(5A); 1988 Sch. 4 para. 17(1) (7) 1986 art. 24(6); 1990 Sch. 6 para. 12(2); 1992U art. 15 (8) 1986 art. 24(7); 1990 Sch. 6 para. 12(3) 126 1986 art. 24A; 1988 Sch. 4 para. 18; 1989 Sch. 8 para. 15 127(1) 1986 art. 21(5), (5A); 1988 art. 5(1); 1991D art. 10(1) (2) 1986 art. 22(2), (3) (3) 1986 art. 21(6); 1989 Sch. 8 para. 14 (4) 1986 art. 21(10); 1991D art.10(2) (5) 1986 art. 22(6)(a) (6) 1986 art. 79(3) 128(1) 1986 art. 21(6A), (6D); 1991D art. 8(4) (2), (3) 1986 art. 21(6B), (6C); 1991D art. 8(4) (4) 1986 art. 21(6E); 1991D art. 8(4) (5) 1986 art. 22(3A), (3B); 1991D art. 8(8) (6) 1986 art. 21(6F); 1991D art. 8(4) (7) 1986 art. 28B(4); 1991D art. 9(1) (8) 1986 art. 22(6); 1991D art. 8(9) (9) 1986 art. 79(3); 1991D Sch. 3 para. 6 129(1), (2) 1986 art. 21(7), (8) (3) 1986 art. 22(4), (5) (4) 1986 art. 22(6)(b) 130(1) 1986 art. 23(6) (2) 1986 art. 21(9) (3) 1986 art. 22(7) 131(1), (2) 1986 art. 23(1), (2) (3), (4) 1986 art. 23(2A), (2B); 1990 art. 11 (5), (6) 1986 art. 23(3), (4) 132(1) 1986 art. 23(5) (2), (3) 1986 art. 23(7), (8) (4) 1986 art. 23(9) 133(1) 1986 arts. 2(2), 21(11), 29(1)(b); 1991D art. 8(6); drafting (2) 1986 art. 21(12); 1989 art. 15(2); 1991D art. 8(7) 134(1) 1986 art. 33(2); 1987 art. 3 (2) 1986 art. 33(2A); 1988 Sch. 3 para. 1 (3) 1986 art. 34(1A); 1988 Sch. 3 para. 8 (4) 1986 art. 2(2) 135(1) - (3) 1986 art. 34(2) - (4) (4) 1986 art. 34(4A); 1988 Sch. 3 para. 9 (5) 1986 art. 34(11) 136(1) 1986 art. 34(9); 1988 Sch. 3 para. 10 (2) 1986 art. 34(10) (3) 1986 art. 34(10ZA); 1990 art. 12(3) (4) 1986 art. 34(10A); 1988 Sch. 3 para. 11; 1990 art. 12(4) (5) 1986 art. 33(11); 1988 Sch. 3 para. 6 137 1975CB art. 3(1) 138(1) 1975CB art. 4(1); 1986 art. 71(1)(a); 1988 art. 6(3) (2), (3) 1975CB art. 4(1A), (1B); 1986 art. 71(1)(b) (4), (5) 1975CB art. 4(2), (3) 139 1975CB art. 5 140(1), (2) 1975CB art. 6(1); 1988 art. 6(4) (3) 1975CB art. 6(2) 141(1) - (4) 1975CB art. 7(1) - (4) (5) 1975CB art. 24(1)(a) 142 1975CB art. 15 143(1) 1975CB art. 2(2) (2) - (4) 1975CB art. 2(3) - (5) (5) 1975CB art. 11 (6) 1975CB art. 2(6) 144 1986 Sch. 6 para. 2 145 1986 Sch. 6 para. 3 146(1) 1986 Sch. 6 para. 1(1) (2) 1986 art. 2(2), Sch. 6 para. 1(2); ICTA 1988 Sch. 29 para. 32; 1991D Sch.2 para. 12 (3) 1986 Sch. 6 para. 1(2) (4) 1986 Sch. 6 para. 1(3) 147(1), (2) 1982 art. 3(1), (2) (3) 1982 art. 25A(1); 1984 Sch. 5 para. 8 (4), (5) 1982 art. 3(3), (4) (6) 1982 art. 3(5); 1986 art. 69 148(1), (2) 1982 art. 4(1), (2) (3) 1982 art. 4(3); Statutory Sick Pay (General) (Amendment) Regulations (NI) 1986 (SR 1986 No. 83) reg. 2(1) (4) 1982 art. 4(3A); 1985 art. 18(4) (5), (6) 1982 art. 4(4), (5) 149(1) - (4) 1982 art. 5(1) - (4) (5) 1982 art. 5(4A); 1985 art. 18(5) (6), (7) 1982 art. 5(5), (6) (8), (9) 1982 art. 5(6A), (6B); 1985 Sch. 4 para. 4 (10), (11) 1982 art. 5(7), (8) (12) 1982 art. 5(9); 1986 Sch. 9 para. 50 150(1) 1982 art. 6(1) (2) 1982 art. 6(2); 1984 Sch. 5 para. 7 (3), (4) 1982 art. 6(3), (4) 151(1) - (3) 1982 art. 7(1) - (3) (4) 1982 art. 7(4); 1985 art. 18(1) (5) 1982 art. 7(5) 152 1982 art. 8 153(1) 1982 art. 9(1); Statutory Sick Pay (Rate of Payment) Order (NI) 1992 (SR 1992 No. 27) art. 2 (2) 1982 art. 9(1A); 1986 art. 68(1); 1990 Sch. 6 para. 11(1) (3) 1982 art. 9(2) 154(1) 1982 art. 11(1); 1991SP art. 3(1) (2) 1982 art. 11(1B); 1991SP art. 4(1) (3) 1982 art. 11(1D); 1991SP art. 4(1) (4) 1982 art. 11(2); 1985 art. 19(1)(b); 1991SP art. 4(2) (5) 1982 art. 11(3)(b), (c); 1991SP art. 3(3) (6) 1982 art. 11(6) (7) 1991SP art. 4(5) 155 1982 art. 11(1C); 1991SP art. 4(1) 156 Drafting 157 1982 art. 29(1) - (3); 1989 Sch. 7 para. 20 158 1982 art. 24; M9 159(1) 1982 art. 28(1); 1985 Sch. 4 para. 6 (2) 1982 art. 28(2); 1985 Sch. 4 para. 7 (3) - (5) 1982 art. 28(3) - (5) (6) 1982 art. 28(5A); Health and Personal Social Services (NI) Order 1991 (NI 1) Sch. 5 Part II (7) 1982 art. 28(6) 160(1) - (6) 1986 art. 47(1) - (6) (7) 1982 art. 25A(1); 1984 Sch. 5 para. 8; 1986 art. 47(6) (8) 1986 art. 47(7) (9) 1986 art. 47(8); 1988 Sch. 4 para. 12(1) (10) 1986 art. 47(9); 1988 Sch. 4 para. 12(2) 161 1986 art. 48; 1989 Sch. 7 para. 22 162(1) 1986 art. 49(1) (2) 1986 art. 49(2); 1988 Sch. 4 para. 13 (3) - (8) 1986 art. 49(3) - (8) 163(1) 1986 Sch. 4 para. 1 (2) M11 (3) 1986 Sch. 4 para. 2 (4) 1986 Sch. 4 para. 5 164 Drafting 165 1986 art. 79(4) 166 1986 art. 80; M9 167(1), (2) 1986 arts. 2(1), 51(1), (2); 1988 Sch. 5; 1989 Sch. 9 (3) 1986 art. 51(2A); Health and Personal Social Services (NI) Order 1991 (NI 1) Sch. 5 Part II (4) - (6) 1986 art. 51(3) - (5) 168 1982 arts. 28(7), 35(1)(b), (d), (2)(a), (b); 1986 art. 2(4) 169 1975 Sch. 17 170 Drafting 171(1) 1975 Sch. 17; 1986 Sch. 5 para. 17 (2) 1975 s. 155(1); Statutory Rules (NI) Order 1979 (NI 12) Sch. 4 para. 16; 1988 art. 15A; 1990 Sch. 6 para. 6(9) (3) 1975 s. 155(2); 1977A Sch. 2 (4) 1975 s. 155(3); 1977A Sch. 2; 1989 Sch. 8 para. 9 (5) 1975 s. 155(3A); 1975CB art. 24(5A); 1986 art. 63(1), (2) (6) 1986 art. 81(2) (7) 1975 s. 155(5); 1986 Sch. 10; 1991RF Sch. 2 (8) 1975 s. 155(6) (9) 1975 s. 155(7); 1977A Sch. 2 (10) 1975 s. 155(8); 1982 art. 29(4); 1986 Sch. 9 para. 70; 1989 Sch. 7 para. 20 (11) 1975 s. 155(4A); 1992CP Sch. 2 para. 11 (12) 1975 s. 157(4); 1977A Sch. 2 172(1) 1975 s. 156(1) (2) 1975 s. 156(2); 1975P Sch. 6; 1979 art. 5(2); 1981C art. 6(1); 1986 arts. 44(3)(b), 63(3), Sch. 9 para. 41, Sch. 10; 1989 Sch. 9; 1991RF Sch. 2; M3 (3) 1975 s. 156(3); 1990 Sch. 6 para. 6(1) (4) 1975 s. 156(4) (5) 1975 s. 156(5) (6) 1990 Sch. 6 para. 6(12), (17) (7) 1990 Sch. 6 para. 6(13) (8) 1975 s. 156(6) (9) 1975 s. 155A; 1992CP Sch. 2 para. 12 (10) 1990 Sch. 6 para. 6(14), (17) (11) 1990 Sch. 6 para. 6(15) (12) 1975 s. 156(4); 1990 Sch. 6 para. 6(12); drafting 173(1) Short title, etc. (2) Commencement (3), (4) 1975 s. 158(2), (2A); 1992CP Sch. 2 para. 12 Sch. 1 para. 1(1) 1975 Sch. 1 para. 1(1); 1977 art. 3(4) (2) 1975 Sch. 1 para. 1(1A); 1980 Sch. 1 para. 15; 1985 Sch. 5 para. 5(a) (3), (4) 1975 Sch. 1 para. 1(1B), (1C); 1985 Sch. 5 para. 5(b) (5) 1986 art. 75(3) (6) 1975 Sch. 1 para. 1(1D); 1985 Sch. 5 para. 5(b) (7), (8) 1975 Sch. 1 para. 1(2), (3) para. 2 1975 Sch. 1 para. 2 para. 3 1975 Sch. 1 para. 3 para. 4 1975 Sch. 1 para. 4; 1977 art. 3(5) para. 5 1975 Sch. 1 para. 4A; 1991C art. 4(2) para. 6(1) 1975 Sch. 1 para. 5(1); 1991C art. 4(3)(a) (2) - (4) 1975 Sch. 1 para. 5(1A) - (1C); 1990 art. 19(3); 1991C art. 4(3)(b) (5) 1982 art. 11(4); 1986 Sch. 4 para. 3 (6) 1982 art. 11(5); 1986 Sch. 4 para. 4 (7) 1975 Sch. 1 para. 5(2) (8) 1975 Sch. 1 para. 5(3); 1990 art. 19(4) para. 7 1975 Sch. 1 para. 5A; 1990 Sch. 5; 1991C art. 4(4) para. 8 1975 Sch. 1 para. 6; 1975P Sch. 5 para. 41; 1986 Sch. 9 para. 1; 1989 art. 4; 1990 Sch. 6 para. 7; 1991C art. 4(5) paras. 9, 10 1975 Sch. 1 paras. 7, 8; 1982 art. 30(2) Sch. 2 paras. 1 - 3 1975 Sch. 2 paras. 1-3; ICTA 1988 Sch. 29 para. 32; Finance Act 1988 (c. 39) Sch. 3 para. 31; Capital Allowances Act 1990 (c. 1) Sch. 1 para. 2 paras. 4, 5 1975 Sch. 2 paras. 5, 6; ICTA 1988 Sch. 29 para. 32 para. 6 1975 Sch. 2 para. 7; ICTA 1988 Sch. 29 para. 32; Social Security Act 1990 (c. 27) s. 17(8), (9) paras. 7, 8 1975 Sch. 2 paras. 8, 9 para. 9 1975 Sch. 2 para. 4; ICTA 1988 Sch. 29 para. 32; Finance Act 1988 (c. 39) Sch. 14 Part VIII and Note 6 Sch. 3 para. 1(1) 1975 Sch. 3 para. 1(1) (2) 1975 Sch. 3 para. 1(2); 1986 Sch. 8 para. 2(1); 1988 art. 7(2)(a) (3) 1975 Sch. 3 para. 1(3); 1986 Sch. 8 para. 2(2), (3); 1988 art. 7(2)(b) (4) 1975 Sch. 3 para. 1(2)(b); 1986 Sch. 8 para. 2(1) (5) 1975 Sch. 3 para. 1(3)(b); 1986 Sch. 8 para. 2(3) (6) 1975 Sch. 3 para. 1(4) para. 2(1) 1975 Sch. 3 para. 1(1) (2) 1975 Sch. 3 para. 1(2); 1986 Sch. 8 para. 2(1); 1988 art. 7(2)(a) (3) 1975 Sch. 3 para. 1(3); 1986 Sch. 8 para. 2(2), (3); 1988 art. 7(2)(b) (4) 1975 Sch. 3 para. 1(2)(b); 1986 Sch. 8 para. 2(1) (5) 1975 Sch. 3 para. 1(3)(b); 1986 Sch. 8 para. 2(3) (6) 1975 Sch. 3 para. 1(4) para. 3 1975 Sch. 3 para. 3; 1986 Sch. 4 para. 14; 1990 Sch. 6 para. 8 para. 4(1) 1975 Sch. 3 para. 4(1); 1986 Sch. 9 para. 42(a) (2) 1975 Sch. 3 para. 4(1)(b); 1986 Sch. 8 para. 2(4) (3) 1975 Sch. 3 para. 4(2) para. 5(1) 1975 Sch. 3 para. 5(1) (2) 1975 Sch. 3 para. 5(2); 1975P art. 21(2); 1986 Sch. 8 para. 2(5) (3), (4) 1975 Sch. 3 para. 5(3); 1986 Sch. 8 para. 2(6) (5), (6) 1975 Sch. 3 para. 5(4), (5) (7) 1975 Sch. 3 para. 5(6); 1979 Sch. 1 para. 3 (8) 1975 s. 27(2) para. 6 1975 Sch. 3 para. 6 para. 7(1) 1975 Sch. 3 para. 8(1); 1989 Sch. 7 para. 14 (2) 1975 Sch. 3 para. 8(2); 1986 Sch. 9 para. 42(b) (3), (4) 1975 Sch. 3 para. 8(3); 1979 Sch. 3 para. 10; 1986 Sch. 8 para. 2(7), Sch. 9 para. 42(b) para. 8 1975 Sch. 3 para. 10 para. 9 1975 Sch. 3 para. 13; 1986 Sch. 9 para. 42(c) Sch. 4 Part I para. 1 1975 Sch. 4 Part I para. 1(a); 1992U Sch. 1 para. 2 1975 Sch. 4 Part I para. 1(b); 1992U Sch. 1 para. 3 1975 Sch. 4 Part I para. 3; 1992U Sch. 1 para. 4 1975 Sch. 4 Part I para. 4; 1992U Sch. 1 para. 5 1975 Sch. 4 Part I para. 9; 1975P Sch. 5 para. 42; 1992U Sch. 1 para. 6 1975 Sch. 4 Part I para. 10; 1992U Sch. 1 Part II 1975 Sch. 4 Part IA; 1986 art. 37(2) Part III para. 1 1975 Sch. 4 Part III para. 1; 1992U Sch. 1 para. 2 1975 Sch. 4 Part III para. 2; 1984 Sch. 2 para. 2; 1992U Sch. 1 para. 3 1975 Sch. 4 Part III para. 2A; 1990 art. 4(2); 1992U Sch. 1 para. 4 1975 Sch. 4 Part III para. 3; 1992U Sch. 1 para. 5 1975 Sch. 4 Part III para. 4; 1992U Sch. 1 para. 6 1975 Sch. 4 Part III para. 5; 1992U Sch. 1 para. 7 1975 Sch. 4 Part III para. 5A; 1985 art. 14(2) para. 8 1975 Sch. 4 Part III para. 6 Part IV col. (1) 1975 Sch. 4 Part IV col. (1); 1984 Sch. 2 para. 2; 1986 Sch. 10 col. (2) 1975 Sch. 4 Part IV col. (2); 1975CB Sch. 4 para. 35(a); 1986 Sch. 10; 1992U Sch. 1 col. (3) 1975 Sch. 4 Part IV col. (4); 1975CB Sch. 4 para. 35(b), (c); 1992U Sch. 1 Part V para. 1 1975 Sch. 4 Part V para. 3; 1992U Sch. 1 para. 2 1975 Sch. 4 Part V para. 7; 1992U Sch. 1 para. 3 1975 Sch. 4 Part V para. 8; 1992U Sch. 1 para. 4 1975 Sch. 4 Part V para. 16; 1992U Sch. 1 para. 5 1975 Sch. 4 Part V para. 4; 1986 Sch. 3 paras. 4, 15; 1992U Sch. 1 para. 6 1975 Sch. 4 Part V para. 5; 1979 Sch. 1 para. 13; 1986 Sch. 3 paras. 4, 15; 1992U Sch. 1 para. 7 1975 Sch. 4 Part V para. 10; 1986 Sch. 3 paras. 4, 15; 1992U Sch. 1 para. 8 1975 Sch. 4 Part V para. 12; 1986 Sch. 3 paras. 4, 15; 1992U Sch. 1 para. 9 1975 Sch. 4 Part V para. 2; 1986 Sch. 3 para. 3(3); 1992U Sch. 1 para. 10 1975 Sch. 4 Part V para. 13; 1986 Sch. 3 para. 8; 1988 Sch. 1 para. 2; 1992U Sch. 1 para. 11 1975 Sch. 4 Part V para. 14; 1986 Sch. 3 para. 11; 1988 Sch. 1 para. 1; 1992U Sch. 1 para. 12 1975 Sch. 4 Part V para. 15; 1986 Sch. 3 para. 8; 1988 Sch. 1 para. 2; 1992U Sch. 1 Sch. 5 para. 1 1975P Sch. 1 para. 1; 1989 Sch. 1 para. 3(1) para. 2(1) 1975P Sch. 1 para. 2(1); 1989 Sch. 1 para. 3(2) (2) 1975P Sch. 1 para. 2(2); 1989 Sch. 1 para. 3(3) (3) 1975P Sch. 1 para. 2(3); 1977 art. 4(1)(b); 1989 Sch. 1 para. 3(4) (4) 1975P art. 70A; 1979 art. 14 (5) 1975P Sch. 1 para. 2(4); 1977 art. 4(1)(c); 1980 art. 4(10) (6) 1975P Sch. 1 para. 2(4A); 1985 art. 11(5) (7) 1975P Sch. 1 para. 2(5); 1986 Sch. 9 para. 59(a); 1989 Sch. 1 para. 3(5) (8) 1975P Sch. 1 para. 2(6); 1977 art. 4(1)(d); 1989 Sch. 1 para. 3(6) para. 3 1975 Sch. 1 para. 3; 1977 art. 4(1)(e); 1989 Sch. 1 para. 3(7) para. 4(1) 1975P Sch. 1 para. 4(1); 1979 Sch. 3 para. 22; 1986 art. 20(2); 1989 Sch. 1 para. 3(8) (2) 1975P Sch. 1 para. 4(2); 1979 Sch. 3 para. 22; 1986 art. 20(2); 1989 Sch. 1 para. 3(8) (3) 1975P Sch. 1 para. 4(2A); 1986 art. 20(2) (4) 1975P Sch. 1 para. 4(3); 1979 Sch. 1 para. 6; 1986 Sch. 9 para. 59(a) (5) 1975P Sch. 1 para. 4(4); 1979 Sch. 1 para. 22 para. 5(1), (2) 1975P Sch. 1 para. 4A(1); 1979 Sch. 1 para. 7; 1986 art. 20(3) (3) 1975P Sch. 1 para. 4A(1A); 1986 art. 20(4) para. 6(1), (2) 1975P Sch. 1 para. 4A(2); 1979 Sch. 1 para. 7; 1986 art. 20(5) (3) 1975P Sch. 1 para. 4A(2A)(a); 1986 art. 20(6) (4) 1975P Sch. 1 para. 4A(2A)(b); 1986 art. 20(6) para. 7(1) 1975P Sch. 1 para. 4A(3); 1979 Sch. 1 para. 7; 1986 Sch. 9 para. 59(b) (2) 1975P art. 70A; 1979 art. 14 para. 8(1), (2) 1975P Sch. 1 para. 5(1), (2); 1989 Sch. 1 para. 3(9) (3) 1975P Sch. 1 para. 5(3); 1989 Sch. 1 para. 3(10) (4) 1975P Sch. 1 para. 5(4) para. 9 Drafting Sch. 6 para. 1 1975 Sch. 8 para. 1; 1984 Sch. 2 para. 8(a) paras. 2, 3 1975 Sch. 8 paras. 2, 3 para. 4 1975 Sch. 8 para. 4A; 1984 Sch. 2 para. 8(b) para. 5 1975 Sch. 8 para. 5A; 1984 Sch. 2 para. 8(c) para. 6(1) 1975 Sch. 8 para. 4(1); 1982 Sch. 4 para. 12 (2) 1975 Sch. 8 para. 4(1) proviso (3) - (5) 1975 Sch. 8 para. 4(2) - (4); 1989 Sch. 3 para. 13(1) para. 7 1975 Sch. 8 para. 5; 1989 Sch. 3 para. 13(2) para. 8 1975 Sch. 8 para. 6 Sch. 7 para. 1 1986 Sch. 3 para. 4 para. 2 1975 s. 58 para. 3(1) 1975 s. 59(1); 1985 art. 11(4)(a) (2) - (4) 1975 s. 59(1A) - (1C); 1985 art. 11(4)(b) (5) - (7) 1975 s. 59(2) - (4) (8) 1975 s. 59(4); 1980(2) art. 3(3) (9) 1980(2) art. 3(4) (10) 1975 s. 59(5) (11) Drafting para. 4(1) 1975 s. 64(1); 1975CB Sch. 4 para. 22(a); 1986 Sch. 3 para. 4 (2) 1975 s. 64(2) (3) 1975 s. 64(1A); 1984 Sch. 3 para. 3 (4) 1975 s. 64(1B); 1984 Sch. 3 para. 3; Social Security (Industrial Injuries) (Dependency) (Permitted Earnings Limits) Order (NI) 1991 (SR 1991 No. 72) art. 2 (5), (6) 1975 s. 64(1C), (1D); 1984 Sch. 3 para. 3 para. 5(1) 1975 s. 65(1); 1975CB Sch. 4 para. 23(a) (2) 1975 s. 65(2); 1975CB Sch. 4 para. 23(b); 1977 art. 18(3) para. 6(1) 1975 s. 66(1); 1975CB Sch. 4 para. 24; 1980 Sch. 1 paras. 4, 6; 1986 Sch. 3 paras. 4, 15 (2) 1975 s. 66(2) (3) - (6) 1975 s. 66(3) - (6); 1985 art. 15(5) (7) 1975 s. 66(7) para. 7 1975 s. 66A; 1984 art. 8(b); 1989 art. 11(3) para. 8 1975 s. 84A; 1989 Sch. 8 para. 7(2) para. 9(1), (2) 1975 s. 57(1), (5); 1986 Sch. 3 para. 3(3) (3) 1975 s. 57(4); 1982 art. 32(2); 1989 Sch. 7, para. 11 para. 10(1) 1986 Sch. 3 para. 7 (2), (3) 1975 s. 62 para. 11(1) 1975 s. 59A(1), (10B); 1986 Sch. 3 para. 5(1); 1989 Sch. 7 para. 12; 1990 art. 5(1), (4) (2), (3) 1975 s. 59A(1A), (1B), (10B); 1990 art. 5(2), (4) (4) - (7) 1975 s. 59A(2) - (5); 1986 Sch. 3 para. 5(1) (8) 1975 s. 59A(6); 1986 Sch. 3 para. 5(1); 1990 art. 5(3) (9) 1975 s. 59A(7); 1986 Sch. 3 para. 5(1) (10) 1975 s. 59A(8); 1986 Sch. 3 para. 5(1); 1988 Sch. 4 para. 9(a) (11) 1988 art. 4(2) (12) 1975 s. 59A(9); 1986 Sch. 3 para. 5(1) (13) 1975 s. 59A(10); 1986 Sch. 3 para. 5(1) (14) 1975 s. 59A(10A); 1988 Sch. 4 para. 9(b) para. 12(1) 1988 art. 4(3) (2) 1988 art. 4(4) (3), (4) 1988 art. 4(4A), (4B); 1989 art. 19(5) (5), (6) 1988 art. 4(5), (6); 1989 art. 19(6) para. 13(1) 1975 s. 59B(1); 1988 art. 4(1); 1989 Sch. 1 para. 8(2) (2) 1975 s. 59B(2); 1988 art. 4(1) (3) 1975 s. 59B(3); 1988 art. 4(1) (4) 1975 s. 59B(5); 1988 art. 4(1); 1989 Sch. 1 para. 8(5) (5) 1975 s. 59B(5A); 1989 art. 19(3) (6) 1975 s. 59B(6); 1988 art. 4(1) (7) Drafting (8), (9) 1975 s. 59B(7), (8); 1989 Sch. 1 para. 8(6) (10) 1975 s. 59B(9); 1990 art. 5(6) (11) 1975 s. 59A(10A); 1988 Sch. 4 para. 9(b) para. 14(1) 1988 Sch. 1 paras. 2, 3 (2) 1975 Sch. 17 para. 15 1975 s. 67; 1977 art. 18(4); 1986 Sch. 3 para. 8(a); 1988 Sch. 1 para. 2 para. 16 1975 s. 68; 1975CB Sch. 5; 1986 Sch. 3 para. 8(a); 1988 Sch. 1 para. 2 para. 17 1975 s. 69; 1986 Sch. 3 para. 11; 1988 Sch. 1 para. 3 para. 18 1975 s. 70; 1984 Sch. 3 para. 4; 1986 Sch. 3 para. 8(b); 1988 Sch. 1 para. 2 para. 19 1975 Sch. 9 para. 1; 1986 Sch. 3 para. 8(c); 1988 Sch. 1 para. 2 para. 20 1975 s. 75; 1986 Sch. 3 para. 8(b); 1988 Sch. 1 paras. 2, 6(2)(a) para. 21 1977 art. 8; 1986 Sch. 10; 1988 Sch. 1 para. 6(2)(b) Sch. 8 para. 1 1975OC s. 1 para. 2 1975OC s. 2; 1990 art. 18(7)(a); 1992U art. 6 para. 3 1975OC s. 3 para. 4(1) 1975 s. 150(1) (2) 1975 s. 150(3) para. 5(1) 1975 s. 150(2); 1975OC s. 9(1) (2) 1975OC s. 9(2); 1977 art. 9(1) (3) 1986 Sch. 3 para. 15 Sch. 9 1975CB Sch. 1; 1980 art. 5(6); Treatment of Offenders (NI) Order 1980 (NI 10) art. 3, Sch. 1 para. 1; 1984 Sch. 2 para. 11 Sch. 10 1975CB Sch. 2 Sch. 11 1982 Sch. 1; 1984 Sch. 2 para. 13(2) Sch. 12 para. 1 1982 Sch. 2 para. 1; 1985 art. 18(6)(a) paras. 2 - 4 1982 Sch. 2 paras. 2 - 4 para. 5 1982 Sch. 2 para. 1A; 1985 art. 18(6)(b) para. 6 1982 Sch. 2 para. 6 Sch. 13 para. 1 1986 Sch. 4 para. 11; 1988 Sch. 4 para. 15(1) para. 2 1986 Sch. 4 para. 11A; 1988 Sch. 4 para. 15(2) para. 3 1986 Sch. 4 para. 12
... the applicable amount for a severely disabled person shall include an amount in respect of his being a severely disabled person.
Regulations may specify circumstances in which persons are to be treated as being or as not being severely disabled.
Where a person claiming an income-related benefit is a member of a family, the income and capital of any member of that family shall, except in prescribed circumstances, be treated as the income and capital of that person.
Regulations may provide that capital not exceeding the amount prescribed under section 130(1) above but exceeding a prescribed lower amount shall be treated, to a prescribed extent, as if it were income of a prescribed amount.
Income and capital shall be calculated or estimated in such manner as may be prescribed.
Circumstances may be prescribed in which—
a person is treated as possessing capital or income which he does not possess;
capital or income which a person does possess is to be disregarded;
income is to be treated as capital;
capital is to be treated as income.
In this Part of this Act—
Regulations may make provision for the purposes of this Part of this Act—
as to circumstances in which a person is to be treated as being or not being in Northern Ireland;
continuing a person’s entitlement to benefit during periods of temporary absence from Northern Ireland;
as to what is or is not to be treated as remunerative work or as employment;
as to circumstances in which a person is or is not to be treated as engaged or normally engaged in remunerative work;
engaged or normally engaged in remunerative work;
available for employment; or
actively seeking employment;
as to what is or is not to be treated as relevant education;
as to circumstances in which a person is or is not to be treated as receiving relevant education;
specifying the descriptions of pension increases under war pension schemes ... that are analogous to the benefits mentioned in section 128(2)(b)(i) to (iii) above;
as to circumstances in which a person is or is not to be treated as occupying a dwelling as his home;
for treating any person who is liable to make payments in respect of a dwelling as if he were not so liable;
for treating any person who is not liable to make payments in respect of a dwelling as if he were so liable;
for treating as included in a dwelling any land used for the purposes of the dwelling;
as to circumstances in which persons are to be treated as being or not being members of the same household;
as to circumstances in which one person is to be treated as responsible or not responsible for another.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Subsections (2) and (3) below apply in relation to housing benefit in the case of any person who has attained the qualifying age for state pension credit.
Regulations may make provision for section 130(1) above or any provision of section 132 above not to have effect in relation to that benefit in the case of any such person.
In relation to that benefit, regulations may make provision for the determination of the income and capital of any such person, and any such regulations may include provision applying (with such modifications as the Department thinks fit)—
section 5 of the State Pension Credit Act (Northern Ireland) 2002 (provision for treating income of spouse as income of claimant, etc.); and
section 15 of that Act (determination of income and capital for purposes of state pension credit).
Regulations under subsection (3) above may also include provision—
authorising or requiring the use of any calculation or estimate of a person’s income or capital made by the Department for the purposes of the State Pension Credit Act (Northern Ireland) 2002; or
requiring that, if and so long as an assessed income period is in force under section 6 of that Act in respect of a person falling within subsection (1) above,—
the assessed amount of any element of his retirement provision shall be treated as the amount of that element for the purposes of housing benefit; and
his income shall be taken for those purposes not to include any element of retirement provision which it is taken not to include for the purposes of state pension credit by virtue of a determination under subsection (5) of that section.
In subsection (4) above “assessed amount”, “element” and “retirement provision” have the same meaning as in the State Pension Credit Act (Northern Ireland) 2002.
The Department may by regulations make provision for the provisions of this section to apply with modifications in cases to which section 12 of the State Pension Credit Act (Northern Ireland) 2002 (polygamous marriages) applies.
There may be made out of the social fund, in accordance with this Part of this Act—
payments of prescribed amounts, whether in respect of prescribed items or otherwise, to meet, in prescribed circumstances, maternity expenses and funeral expenses; and
payments by way of community care grant, crisis loan or budgeting loan to meet— in accordance with directions given or guidance issued by the Department.
other needs, and
in the case of payments by way of budgeting loan, those needs for which provision is made by paragraph (a),
Payments may also be made out of that fund, in accordance with this Part of this Act, of a prescribed amount or a number of prescribed amounts to prescribed descriptions of persons, in prescribed circumstances to meet expenses for heating which appear to the Department to have been or to be likely to be incurred in cold weather.
The power to make a payment out of the social fund such as is mentioned in subsection (1)(b) above may be exercised by making a payment to a third party with a view to the third party providing, or arranging for the provision of, goods or services for the applicant.
In this section “prescribed” means specified in or determined in accordance with regulations.
In this Part— “budgeting loan” means a loan awarded in circumstances specified in directions issued by the Department for the purpose of defraying an intermittent expense; “community care grant” means a grant awarded in circumstances so specified for the purpose of meeting a need for community care; “crisis loan” means a loan awarded in circumstances so specified for the purpose of meeting an immediate short term need, and any reference in this subsection to meeting a need or defraying an expense includes a reference to helping to meet the need or to defray the expense.
Whether a payment mentioned in section 134(1)(b) above is to be awarded, and how much it is to be, shall be determined by an appropriate officer, that is to say, an officer of the Department who, acting under its authority, is exercising functions of the Department in relation to payments so mentioned.
An appropriate officer may determine that an award shall be payable in specified instalments at specified times.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
An award of a crisis loan or a budgeting loan shall be repayable upon such terms and conditions as before the award is paid the Department notifies to the person by or on behalf of whom the application for it was made.
Payment of an award shall be made to the applicant unless the appropriate officer determines otherwise.
In determining whether to make an award of a community care grant or a crisis loan to the applicant or the amount or value to be awarded an appropriate officer shall have regard, subject to subsection (2) below, to all the circumstances of the case and, in particular—
the nature, extent and urgency of the need;
the existence of resources from which the need may be met;
the possibility that some other person or body may wholly or partly meet it;
where the payment is repayable, the likelihood of repayment and the time within which repayment is likely;
any relevant allocation under section 147(1) to (4) of the Administration Act.
An appropriate officer shall determine any question in accordance with any general directions issued by the Department and in determining any question shall take account of any general guidance issued by the Department.
Subject to subsection (2) below, in determining whether to make an award of a budgeting loan to the applicant, or the amount or value to be awarded, an appropriate officer shall have regard to— ...
such of the applicant’s personal circumstances as are of a description specified in directions issued by the Department; and
the criteria specified in paragraphs (b), (d) and (e) of subsection (1) above,
Without prejudice to the generality of subsection (2) above, the Department may issue directions under that subsection for the purpose of securing that allocations under section 147 of the Administration Act are not exceeded.
Without prejudice to the generality of subsection (2) above, the power to issue general directions conferred on the Department by that subsection includes power to direct— and the power to issue general guidance conferred on the Department by that subsection includes power to give appropriate officers guidance as to any matter to which directions under that subsection may relate.
that in circumstances specified in the direction an appropriate officer shall not determine an application and, without prejudice to the generality of this paragraph, that an appropriate officer shall not determine an application which is made before the end of a specified period after the making of an application by the same person for a payment such as is mentioned in section 134(1)(b) above to meet the same need and without there having been any relevant change of circumstances since the previous application;
that for a category of need specified in the direction an appropriate officer shall not award less than an amount specified in the direction;
that in circumstances specified in the direction an application for an award of a community care grant may be treated as an application for an award of a crisis loan, and vice versa;
that for a category of need specified in the direction an appropriate officer shall not award more than an amount so specified;
that payments to meet a category of need specified in the direction shall in all cases or in no case be made by instalments;
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that a payment such as is mentioned in section 134(1)(b) above shall only be awarded to a person if either—
he is in receipt of a benefit which is specified in the direction and the circumstances are such as are so specified; or
in a case where the conditions specified in sub-paragraph (i) above are not satisfied, the circumstances are such as are specified in the direction,
that the amount or value of a budgeting loan is not to exceed a sum specified or determined as specified in the direction;
In determining a question an appropriate officershall take account (subject to any directions or guidance issued by the Department under this section) of any guidance issued by the appropriate officer nominated for his area under Article 36 of the Social Security (Northern Ireland) Order 1998.
A direction under subsection (4)(da) may require the sum to be determined by applying, or by a method that includes applying, a multiplier specified in the direction in circumstances specified in the direction to the most recent relevant sum published by the Department.
A relevant sum is a sum determined from time to time by reference to so much of any relevant allocation under section 147(1) to (4) of the Administration Act as is available for making payments.
A person who is responsible for one or more children or qualifying young persons in any week shall be entitled, subject to the provisions of this Part of this Act, to a benefit (to be known as “child benefit”) for that week in respect of the child or qualifying young person, or each of the children or qualifying young persons, for whom he is responsible.
For the purposes of this Part of this Act a person is a child if he has not attained the age of 16.
he is under the age of 16;
he is under the age of 18 and not receiving full-time education and prescribed conditions are satisfied in relation to him; or
he is under the age of 19 and receiving full-time education either by attendance at a recognised educational establishment or, if the education is recognised by the Department, elsewhere.
In this Part of this Act “qualifying young person” means a person, other than a child, who —
has not attained such age (greater than 16) as is prescribed by regulations made by the Treasury, and
satisfies conditions so prescribed.
Regulations may prescribe the circumstances in which education is or is not to be treated for the purposes of this Part of this Act as full-time.
In determining for the purposes of paragraph (c) of subsection (1) above whether a person is receiving full-time education as mentioned in that paragraph, no account shall be taken of such interruptions as may be prescribed.
Regulations may provide that a person who in any week ceases to fall within subsection (1) above shall be treated as continuing to do so for a prescribed period; but no person shall by virtue of any such regulations be treated as continuing to fall within that subsection for any week after that in which he attains the age of 19.
For the purposes of this Part of this Act a person shall be treated as responsible for a child or qualifying young person in any week if—
he has the child or qualifying young person living with him in that week; or
he is contributing to the cost of providing for the child or qualifying young person at a weekly rate which is not less than the weekly rate of child benefit payable in respect of the child or qualifying young person for that week.
Where a person has had a child or qualifying young person living with him at some time before a particular week he shall be treated for the purposes of this section as having the child or qualifying young person living with him in that week notwithstanding their absence from one another unless, in the 16 weeks preceding that week, they were absent from one another for more than 56 days not counting any day which is to be disregarded under subsection (3) below.
Subject to subsection (4) below, a day of absence shall be disregarded for the purposes of subsection (2) above if it is due solely to the fact that the child or qualifying young person is—
receiving education or training of a description prescribed by regulations made by the Treasury;
undergoing medical or other treatment as an in-patient in a hospital or similar institution; or
... in such circumstances as may be prescribed, in residential accommodation pursuant to arrangements made under Article 15 or 36 of the Health and Personal Social Services (Northern Ireland) Order 1972 or under the Children (Northern Ireland) Order 1995.
The number of days that may be disregarded by virtue of subsection (3)(b) or (c) above in the case of any child or qualifying young person shall not exceed such number as may be prescribed unless the person claiming to be responsible for the child or qualifying young person regularly incurs expenditure in respect of him.
Regulations may prescribe the circumstances in which a person is or is not to be treated— and such regulations may in particular make provision whereby a contribution made or expenditure incurred by two or more persons is to be treated as made or incurred by one of them or whereby a contribution made or expenditure incurred by one of two spouses or civil partners residing together is to be treated as made or incurred by the other.
as contributing to the cost of providing for a child or qualifying young person as required by subsection (1)(b) above; or
as regularly incurring expenditure in respect of a child or qualifying young person as required by subsection (4) above;
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of paragraph (b) of section 138(1) above and regulations made under that paragraph; or
of paragraph (c) of that subsection,
Schedule 9 to this Act shall have effect for excluding entitlement to child benefit ...
Where, apart from this subsection, two or more persons would be entitled to child benefit in respect of the same child or qualifying young person for the same week, one of them only shall be entitled; and the question which of them is entitled shall be determined in accordance with Schedule 10 to this Act.
Child benefit shall be payable by the Department at such weekly rate as may be prescribed.
Different rates may be prescribed in relation to different cases, whether by reference to the age of the child or qualifying young person in respect of whom the benefit is payable or otherwise.
The power to prescribe different rates under subsection (2) above shall be exercised so as to bring different rates into force on such day as the Department may by order specify.
No rate prescribed in place of a rate previously in force shall be lower than the rate that it replaces.
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No child benefit shall be payable in respect of a child or qualifying young person for a week unless he is in Northern Ireland in that week.
No person shall be entitled to child benefit for a week unless he is in Northern Ireland in that week.
he is in Northern Ireland in that week; and
either he or at least one of his parents has been in Northern Ireland for more than 182 days in the 52 weeks preceding that week.
Circumstances may be prescribed in which any person is to be treated for the purposes of subsection (1) or (2) above as being, or as not being, in Northern Ireland.
he is in Northern Ireland in that week; and
he has been in Northern Ireland for more than 182 days in the 52 weeks preceding that week.
If a child or qualifying young person dies and a person is entitled to child benefit in respect of him for the week in which his death occurs, that person shall be entitled to child benefit in respect of the child or qualifying young person for a prescribed period following that week.
If the person entitled to child benefit under subsection (1) dies before the end of that prescribed period and, at the time of his death, was— that other member of the couple or partnership shall be entitled to child benefit for the period for which the dead person would have been entitled to child benefit under subsection (1) above but for his death.
a member of a married couple or civil partnership and living with the person to whom he was married or who was his civil partner, or
a member of a cohabiting couple,
If a child dies before the end of the week in which he is born, subsections (1) and (2) apply in his case as if references to the person entitled to child benefit in respect of a child for the week in which his death occurs were to the person who would have been so entitled if the child had been alive at the beginning of that week (and if any conditions which were satisfied, and any facts which existed, at the time of his death were satisfied or existed then).
Where a person is entitled to child benefit in respect of a child or qualifying young person under this section, section 77 applies with the omission of subsections (4) to (6).
In this section—
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In this Part of this Act—
“mobility supplement” means a supplement awarded in respect of disablement which affects a person’s ability to walk and for which the person is in receipt of war disablement pension;
The conditions mentioned in subsection (1)(a) above are that—
he is under pensionable age on the relevant day and satisfies the contribution conditions specified for short-term incapacity benefit in Schedule 3, paragraph 2; or
on that day he is over pensionable age but not more than 5 years over that age, the period of incapacity for work began before he attained pensionable age, and—
he would be entitled to a Category A retirement pension if his entitlement had not been deferred or if he had not made an election under section 54(1) below; or
he would be entitled to a Category B retirement pension by virtue of the contributions of his deceased spouse or deceased civil partner, but for any such deferment or election.
The Secretary of State may by regulations make such transitional and consequential provision, and such savings, as it considers necessary or expedient for or in connection with the coming into operation of any order under subsection (1) above.
Where a person has been engaged in remunerative work for more than 8 weeks in the 21 weeks immediately preceding the day with respect to which it falls to be determined whether he is or was incapable of work, the own occupation test is applicable in his case..
The conditions mentioned in subsection (1)(b) above are that—
he is aged 16 or over on the relevant day;
he is under the age of 20 or, in prescribed cases, 25 on a day which forms part of the period of incapacity for work;
he was incapable of work throughout a period of 196 consecutive days immediately preceding the relevant day, or an earlier day in the period of incapacity for work on which he was aged 16 or over;
on the relevant day he satisfies the prescribed conditions as to residence in Northern Ireland, or as to presence there; and
he is not, on that day, a person who is receiving full-time education.
The own occupation test is whether he is incapable by reason of some specific disease or bodily or mental disablement of doing work which he could reasonably be expected to do in the course of the occupation in which he was so engaged.
A person is not entitled to short-term incapacity benefit under subsection (1)(a) above for the first 3 days of any period of incapacity for work.
Where for any purpose of this Act it is determined in relation to a person— that test remains applicable in his case until the end of the spell of incapacity beginning with that day or, as the case may be, in which that day falls, or until the 197th day of incapacity for work in that spell, whichever is the earlier.
that the test applicable with respect to any day is the own occupation test; and
that he is on that test incapable of work,
In any period of incapacity for work a person is not entitled to short-term incapacity benefit for more than 364 days.
Where a person ceases by virtue of subsection (4) above to be entitled to short-term incapacity benefit, he is entitled to long-term incapacity benefit in respect of any subsequent day of incapacity for work in the same period of incapacity for work on which he is not over pensionable age.
Regulations may provide that persons who have previously been entitled to incapacity benefit shall, in prescribed circumstances, be entitled to short-term incapacity benefit under subsection (1)(b) above notwithstanding that they do not satisfy the condition set out in paragraph (b) of subsection (2A) above.
Regulations may prescribe the circumstances in which a person is or is not to be treated as receiving full-time education for the purposes of paragraph (e) of subsection (2A) above.
“child” means a person under the age of 18 (see also section 167ZZ18 for the application of this Part in relation to stillbirths);
Subject to any provision made by regulations, references in this Part of this Act to any condition being satisfied or any facts existing in a week shall be construed as references to the condition being satisfied or the facts existing at the beginning of that week.
References in this Part of this Act to a parent, father or mother of a child or qualifying young person shall be construed—
as including references to the natural parent, father or mother of an illegitimate child;
as including references to a step-parent, step-father or step-mother.
Regulations may prescribe the circumstances in which persons are or are not to be treated for the purposes of this Part of this Act as residing together.
Regulations may make provision as to the circumstances in which a marriage during the subsistence of which a party to it is at any time married to more than one person is to be treated for the purposes of this Part of this Act as having, or not having, the same consequences as any other marriage.
a marriage celebrated under a law which permits polygamy; or
a marriage during the subsistence of which a party to it is at any time married to more than one person,
Nothing in this Part of this Act shall be construed as conferring a right to child benefit on any body corporate; but regulations may confer such a right on voluntary organisations and for that purpose may make such modifications as the Department thinks fit—
of any provision of this Part of this Act; or
of any provision of the Administration Act relating to child benefit.
A woman who satisfies prescribed conditions in relation to a pregnancy of hers is entitled to payment of a lump sum (to be known as “health in pregnancy grant”).
A woman is not entitled to health in pregnancy grant unless she has reached the 25th week of her pregnancy before 1st January 2011.
A woman is not entitled to health in pregnancy grant unless—
she has received advice on matters relating to maternal health from a health professional;
she is in Northern Ireland at the time she makes a claim for the grant in accordance with the Administration Act.
Circumstances may be prescribed in which a woman is to be treated for the purposes of subsection (3)(b) as being, or as not being, in Northern Ireland.
In this section— “health professional” has such meaning as may be prescribed, “prescribed” means prescribed by regulations, and “woman” means a female of any age.
The power to make regulations under this section is exercisable by the Treasury.
Health in pregnancy grant is to be of an amount prescribed by regulations made by the Treasury.
Different amounts may be prescribed in relation to different cases.
Any person who in any year— shall, subject to the following provisions of this Part of this Act and to section 1 of the Administration Act, be entitled to payment under this subsection in respect of that year.
is present or ordinarily resident in the United Kingdom , an EEA state or Switzerland at any time during the relevant week; and
is entitled to a payment of a qualifying benefit in respect of a period which includes a day in that week or is to be treated as entitled to a payment of a qualifying benefit in respect of such a period,
Subject to the following provisions of this Part of this Act, any person who is a member of a couple and is entitled to a payment under subsection (1) above in respect of a year shall also be entitled to payment under this subsection in respect of that year if—
both members have attained pensionable age not later than the end of the relevant week; and
the other member satisfies the condition mentioned in subsection (1)(a) above; and
either—
he is entitled or treated as entitled, in respect of the other member, to an increase in the payment of the qualifying benefit; or
the only qualifying benefit to which he is entitled is state pension credit.
A payment under subsection (1) or (2) above—
is to be made by the Department; and
is to be of £10 or such larger sum as the Department may by order specify.
In a case where a person is entitled to a payment of armed forces independence payment, the reference in subsection (1) to section 1 of the Administration Act is to be read as a reference to article 43 of the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011 (S.I. 2011/517).
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In a case falling within paragraph (c)(ii) of subsection (2) above, paragraph (a) of that subsection has effect with the substitution of “qualifying age for state pension credit” for “pensionable age”.
Only one sum shall be payable in respect of any person.
For the purposes of section 144 above the Channel Islands, the Isle of Man and Gibraltar shall be treated as though they were part of the United Kingdom.
A person shall be treated for the purposes of section 144(1)(b) above as entitled to a payment of a qualifying benefit if he would be so entitled—
in the case of a qualifying benefit other than state pension credit, but for the fact that he or, if he is a member of a couple, the other member is entitled to receive some other payment out of public funds;
in the case of state pension credit, but for the fact that his income or, if he is a member of a couple, the income of the other member was exceptionally of an amount which resulted in his having ceased to be entitled to state pension credit.
A person shall be treated for the purposes of section 144(2)(c)(i) above as entitled in respect of the other member of the couple to an increase in a payment of a qualifying benefit if he would be so entitled—
but for the fact that he or the other member is entitled to receive some other payment out of public funds;
but for the operation of any provision of ... paragraph 6(4) of Schedule 7 to this Act or any regulations made under paragraph 6(3) of that Schedule whereby entitlement to benefit is affected by the amount of a person’s earnings in a given period.
For the purposes of section 144 above a person shall be taken not to be entitled to a payment of a war disablement pension unless not later than the end of the relevant week he has attained pensionable age.
A sum payable under section 144 above shall not be treated as benefit for the purposes of any enactment or instrument under which entitlement to the relevant qualifying benefit arises or is to be treated as arising.
A payment and the right to receive a payment— shall be disregarded for all purposes of income tax and for the purposes of any enactment or instrument under which regard is had to a person’s means.
under section 144 above or any enactment corresponding to it in Great Britain; or
under regulations relating to widows which are made by the Secretary of State under any enactment relating to police and which contain a statement that the regulations provide for payments corresponding to payments under that section,
In this Part of this Act “qualifying benefit” means—
a retirement pension;
long-term incapacity benefit;
a widowed mother’s allowance or widow’s pension;
a qualifying employment and support allowance;
a severe disablement allowance;
personal independence payment under Part 5 of the Welfare Reform (Northern Ireland) Order 2015;
an invalid care allowance;
armed forces independence payment;
industrial death benefit;
a widowed mother’s allowance , widowed parent’s allowance or widow’s pension;
an attendance allowance;
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an unemployability supplement or allowance;
a carer’s allowance;
a war disablement pension;
industrial death benefit;
a war widow’s pension;
an attendance allowance;
income support.
an unemployability supplement or allowance;
a war disablement pension;
a war widow’s pension;
state pension credit.
a mobility supplement
In this Part of this Act— and each of the following expressions, namely “attendance allowance”, “unemployability supplement or allowance”, “war disablement pension” and “war widow’s pension”, includes any payment which the Department accepts as being analogous to it.
In this Part of this Act—
In this Part of this Act, “couple” has the meaning given by section 133(1) above.
In this Part of this Act “the relevant week”, in relation to any year, means the week beginning with the first Monday in December or such other week as may be specified in an order made by the Department.
Where an employee has a day of incapacity for work in relation to his contract of service with an employer, that employer shall, if the conditions set out in sections 149 and 150 below are satisfied, be liable to make him, in accordance with the following provisions of this Part of this Act, a payment (to be known as “statutory sick pay”) in respect of that day.
Any agreement shall be void to the extent that it purports—
to exclude, limit or otherwise modify any provision of this Part of this Act, or
to require an employee to contribute (whether directly or indirectly) towards any costs incurred by his employer under this Part of this Act.
For the avoidance of doubt, any agreement between an employer and an employee authorising any deductions from statutory sick pay which the employer is liable to pay to the employee in respect of any period shall not be void by virtue of subsection (2)(a) above if the employer—
is authorised by that or another agreement to make the same deductions from any contractual remuneration which he is liable to pay in respect of the same period, or
would be so authorised if he were liable to pay contractual remuneration in respect of that period.
For the purposes of this Part of this Act a day of incapacity for work in relation to a contract of service means a day on which the employee concerned is, or is deemed in accordance with regulations to be, incapable by reason of some specific disease or bodily or mental disablement of doing work which he can reasonably be expected to do under that contract.
In any case where an employee has more than one contract of service with the same employer the provisions of this Part of this Act shall, except in such cases as may be prescribed and subject to the following provisions of this Part of this Act, have effect as if the employer were a different employer in relation to each contract of service.
Regulations under subsection (4) may make provision about whether an employee is deemed to be incapable (as referred to in that subsection) in relation to severe acute respiratory syndrome coronavirus 2 by reference to guidance or any other document published by the Regional Agency for Public Health and Social Well-being, Public Health England, NHS National Services Scotland, the Public Health Wales National Health Service Trust or any other person specified in the regulations as that guidance or other document is amended from time to time.
Circumstances may be prescribed in which, notwithstanding the provisions of subsections (1) to (5) above, the liability to make payments of statutory sick pay is to be a liability of the Commissioners of Inland Revenue.
Regulations under subsection (6) above must be made with the concurrence of the Commissioners of Inland Revenue
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In this Part of this Act “period of incapacity for work” means a period of one day which is, or of two or more consecutive days each of which is, a day of incapacity for work in relation to the contract of service in question.
Any two periods of incapacity for work which are separated by a period of not more than 8 weeks shall be treated as a single period of incapacity for work.
The Department may by regulations direct that a larger number of weeks specified in the regulations shall be substituted for the number of weeks for the time being specified in subsection (3) above.
No day of the week shall be disregarded in calculating any period of consecutive days for the purposes of this section.
A day may be a day of incapacity for work in relation to a contract of service, and so form part of a period of incapacity for work, notwithstanding that—
it falls before the making of the contract or after the contract expires or is brought to an end; or
it is not a day on which the employee concerned would be required by that contract to be available for work.
The first condition is that the day in question falls within a period which is, as between the employee and his employer, a period of entitlement.
For the purposes of this Part of this Act a period of entitlement, as between an employee and his employer, is a period beginning with the commencement of a period of incapacity for work and ending with whichever of the following first occurs—
the termination of that period of incapacity for work;
the day on which the employee reaches, as against the employer concerned, his maximum entitlement to statutory sick pay (determined in accordance with section 151 below);
the day on which the employee’s contract of service with the employer concerned expires or is brought to an end;
in the case of an employee who is, or has been, pregnant, the day immediately preceding the beginning of the disqualifying period.
Schedule 11 to this Act has effect for the purpose of specifying circumstances in which a period of entitlement does not arise in relation to a particular period of incapacity for work.
A period of entitlement as between an employee and an employer of his may also be, or form part of, a period of entitlement as between him and another employer of his.
The Department may by regulations—
specify circumstances in which, for the purpose of determining whether an employee’s maximum entitlement to statutory sick pay has been reached in a period of entitlement as between him and an employer of his, days falling within a previous period of entitlement as between the employee and any person who is or has in the past been an employer of his are to be counted; and
direct that in prescribed circumstances an employer shall provide a person who is about to leave his employment, or who has been employed by him in the past, with a statement in the prescribed form containing such information as may be prescribed in relation to any entitlement of the employee to statutory sick pay.
Regulations may provide, in relation to prescribed cases, for a period of entitlement to end otherwise than in accordance with subsection (2) above.
In a case where the employee’s contract of service first takes effect on a day which falls within a period of incapacity for work, the period of entitlement begins with that day.
In a case where the employee’s contract of service first takes effect between two periods of incapacity for work which by virtue of section 148(3) above are treated as one, the period of entitlement begins with the first day of the second of those periods.
In any case where, otherwise than by virtue of section 6(1)(b) above, an employee’s earnings under a contract of service in respect of the day on which the contract takes effect do not attract a liability to pay secondary Class 1 contributions, subsections (7) and (8) above shall have effect as if for any reference to the contract first taking effect there were substituted a reference to the first day in respect of which the employee’s earnings attract such a liability.
Regulations shall make provision as to an employer’s liability under this Part of this Act to pay statutory sick pay to an employee in any case where the employer’s contract of service with that employee has been brought to an end by the employer solely, or mainly, for the purpose of avoiding liability for statutory sick pay.
Subsection (2)(d) above does not apply in relation to an employee who has been pregnant if her pregnancy terminated, before the beginning of the disqualifying period, otherwise than by confinement.
In this section—
The second condition is that the day in question is a qualifying day.
The days which are for the purposes of this Part of this Act to be qualifying days as between an employee and an employer of his (that is to say, those days of the week on which he is required by his contract of service with that employer to be available for work or which are chosen to reflect the terms of that contract) shall be such day or days as may, subject to regulations, be agreed between the employee and his employer or, failing such agreement, determined in accordance with regulations.
In any case where qualifying days are determined by agreement between an employee and his employer there shall, in each week (beginning with Sunday), be at least one qualifying day.
A day which is a qualifying day as between an employee and an employer of his may also be a qualifying day as between him and another employer of his.
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An employee shall not be entitled, as against any one employer, to an aggregate amount of statutory sick pay in respect of any one period of entitlement which exceeds his maximum entitlement.
The maximum entitlement as against any one employer is reached on the day on which the amount to which the employee has become entitled by way of statutory sick pay during the period of entitlement in question first reaches or passes the entitlement limit.
The entitlement limit is an amount equal to 28 times the weekly rate applicable in accordance with section 153 below.
Regulations may make provision for calculating the entitlement limit in any case where an employee’s entitlement to statutory sick pay is calculated by reference to different weekly rates in the same period of entitlement.
Regulations shall prescribe the manner in which, and the time within which, notice of any day of incapacity for work is to be given by or on behalf of an employee to his employer.
An employer who would, apart from this section, be liable to pay an amount of statutory sick pay to an employee in respect of a qualifying day (the “day in question”) shall be entitled to withhold payment of that amount if—
the day in question is one in respect of which he has not been duly notified in accordance with regulations under subsection (1) above; ...
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by virtue of paragraph (a) above; or
in respect of an earlier waiting day by virtue of this paragraph.
Where an employer withholds any amount of statutory sick pay under this section—
the period of entitlement in question shall not be affected; and
for the purposes of calculating his maximum entitlement in accordance with section 151 above the employee shall not be taken to have become entitled to the amount so withheld.
The weekly rate of statutory sick pay that an employer must pay to an employee is the lower of—
£123.25, and
80% of the employee’s normal weekly earnings.
The Department may by order—
amend subsection (1) above so as to substitute different provision as to the weekly rate or rates of statutory sick pay; and
make such consequential amendments as appear to the Department to be required of any provision contained in this Part of this Act.
The amount of statutory sick pay payable by any one employer in respect of any day shall be the weekly rate applicable on that day divided by the number of days which are, in the week (beginning with Sunday) in which that day falls, qualifying days as between that employer and the employee concerned.
Regulations shall make provision—
entitling, except in prescribed circumstances, any employer who has made one or more payments of statutory sick pay in a prescribed period to recover an amount equal to the sum of— by making one or more deductions from his contributions payments; and
the aggregate of such of those payments as qualify for small employers' relief; and
an amount equal to 80 per cent. of the aggregate of such of those payments as do not so qualify,
for the payment, in prescribed circumstances, by or on behalf of the Department of sums to employers who are unable so to recover the whole, or any part, of the amounts which they are entitled to recover by virtue of paragraph (a) above.
For the purposes of this section, a payment of statutory sick pay which an employer is liable to make to an employee for any day which forms part of a period of incapacity for work qualifies for small employers' relief if—
on that day the employer is a small employer who has been liable to pay statutory sick pay in respect of that employee for earlier days forming part of that period of incapacity for work; and
the aggregate amount of those payments exceeds the entitlement threshold, that is to say, an amount equal to W x R, where— W is a prescribed number of weeks; and R is the appropriate weekly rate set out in section 153 above; and regulations may make provision for calculating the entitlement threshold in any case where the employee’s entitlement to statutory sick pay is calculated by reference to different weekly rates in the same period of incapacity for work.
For the purposes of this section, “small employer” shall have the meaning assigned to it by regulations, and, without prejudice to the generality of the foregoing, any such regulations—
may define that expression by reference to the amount of an employer’s contributions payments for any prescribed period; and
if they do so, may in that connection make provision for the amount of those payments for that prescribed period—
to be determined without regard to any deductions that may be made from them under this section or under any other statutory provision; and
in prescribed circumstances, to be adjusted, estimated or otherwise attributed to him by reference to their amount in any other prescribed period.
In this section “contributions payments”, in relation to an employer, means any payments which the employer is required, by or under any statutory provision, to make in discharge of any liability in respect of primary or secondary Class 1 contributions.
Regulations under this section may, in particular,—
provide for any deduction made in accordance with the regulations to be disregarded for prescribed purposes; and
provide for the rounding up or down of any fraction of a penny which would otherwise result from calculating the amount which an employer is entitled to recover for any period by virtue of subsection (1)(a) above.
Where, in accordance with any provision of regulations made under this section, an amount has been deducted from an employer’s contributions payments, the amount so deducted shall (except in such cases as may be prescribed) be treated for the purposes of any provision made by or under any statutory provision in relation to primary or secondary Class 1 contributions as having been— towards discharging the liability mentioned in subsection (4) above.
paid (on such date as may be determined in accordance with the regulations); and
received by the Department,
Any day of incapacity for work falling before 6th April 1991 shall be left out of account for the purposes of subsection (2) above.
If the Department by order so provides for any tax year, the following subsections shall have effect for that tax year in substitution for section 154(2) above—.
Without prejudice to section 171(4) below, the Department may by regulations make such transitional or consequential provision or savings as the Department considers necessary or expedient in connection with the coming into force of an order under subsection (1) above or the expiry or revocation of any such order and the consequent revival of section 154(2) above.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule 12 to this Act has effect with respect to the relationship between statutory sick pay and certain benefits and payments.
Subject to subsection (2) below, the provisions of this Part of this Act apply in relation to persons employed by or under the Crown as they apply in relation to persons employed otherwise than by or under the Crown.
The provisions of this Part of this Act do not apply in relation to persons serving as members of Her Majesty’s forces, in their capacity as such.
For the purposes of this section Her Majesty’s forces shall be taken to consist of such establishments and organisations as may be prescribed by regulations made by the Secretary of State with the concurrence of the Treasury, being establishments and organisations in which persons serve under the control of the Defence Council.
The Department may with the concurrence of the Treasury make regulations modifying this Part of this Act in such manner as the Department thinks proper in their application to any person who is, has been or is to be—
employed on board any ship, vessel, hovercraft or aircraft; or
outside Northern Ireland at any prescribed time or in any prescribed circumstances.
Regulations under subsection (1) above may in particular provide—
for any provision of this Part to apply to any such person, notwithstanding that it would not otherwise apply;
for any such provision not to apply to any such person, notwithstanding that it would otherwise apply;
for excepting any such person from the application of any such provision where he neither is domiciled nor has a place of residence in Northern Ireland;
for the taking of evidence, for the purposes of the determination of any question arising under any such provision, in a country or territory other than Northern Ireland, by a British consular official or such other person as may be determined in accordance with the regulations.
In this Part of this Act—
“secondary percentage” is to be construed in accordance with section 9(2) above;
For the purposes of this Part of this Act an employee’s normal weekly earnings shall, subject to subsection (4) below, be taken to be the average weekly earnings which in the relevant period have been paid to him or paid for his benefit under his contract of service with the employer in question.
For the purposes of subsection (2) above, the expressions “earnings” and “relevant period” shall have the meaning given to them by regulations.
In such cases as may be prescribed an employee’s normal weekly earnings shall be calculated in accordance with regulations.
Without prejudice to any other power to make regulations under this Part of this Act, regulations may specify cases in which, for the purposes of this Part of this Act or such of its provisions as may be prescribed—
two or more employers are to be treated as one;
two or more contracts of service in respect of which the same person is an employee are to be treated as one.
Where, in consequence of the establishment of one or more Health and Social Services trusts under the Health and Personal Social Services (Northern Ireland) Order 1991, a person’s contract of employment is treated by a scheme under that Order as divided so as to constitute two or more contracts, regulations may make provision enabling him to elect for all of those contracts to be treated as one contract for the purposes of this Part of this Act or of such provisions of this Part of this Act as may be prescribed; and any such regulations may prescribe— and the powers conferred by this subsection are without prejudice to any other power to make regulations under this Part of this Act.
the conditions that must be satisfied if a person is to be entitled to make such an election;
the manner in which, and the time within which, such an election is to be made;
the persons to whom, and the manner in which, notice of such an election is to be given;
the information which a person who makes such an election is to provide, and the persons to whom, and the time within which, he is to provide it;
the time for which such an election is to have effect;
which one of the person’s employers under the two or more contracts is to be regarded for the purposes of statutory sick pay as his employer under the one contract;
Regulations may provide for periods of work which begin on one day and finish on the following day to be treated, for the purposes of this Part of this Act, as falling solely within one or other of those days.
Where a woman who is or has been an employee satisfies the conditions set out in this section, she shall be entitled, in accordance with the following provisions of this Part of this Act, to payments to be known as “statutory maternity pay”.
The conditions mentioned in subsection (1) above are—
that she has been in employed earner’s employment with an employer for a continuous period of at least 26 weeks ending with the week immediately preceding the 14th week before the expected week of confinement but has ceased to work for him . . . ;
that her normal weekly earnings for the period of 8 weeks ending with the week immediately preceding the 14th week before the expected week of confinement are not less than the lower earnings limit in force under section 5(1)(a) above immediately before the commencement of the 14th week before the expected week of confinement; and
that she has become pregnant and has reached, or been confined before reaching, the commencement of the 11th week before the expected week of confinement.
The liability to make payments of statutory maternity pay to a woman is a liability of any person of whom she has been an employee as mentioned in subsection (2)(a) above.
A woman shall be entitled to payments of statutory maternity pay only if—
she gives the person who will be liable to pay it notice of the date from which she expects his liability to pay her statutory maternity pay to begin; and
the notice is given at least 28 days before that date or, if that is not reasonably practicable, as soon as is reasonably practicable.
The notice shall be in writing if the person who is liable to pay the woman statutory maternity pay so requests.
Any agreement shall be void to the extent that it purports—
to exclude, limit or otherwise modify any provision of this Part of this Act; or
to require an employee or former employee to contribute (whether directly or indirectly) towards any costs incurred by her employer or former employer under this Part of this Act.
For the avoidance of doubt, any agreement between an employer and an employee authorising any deductions from statutory maternity pay which the employer is liable to pay to the employee in respect of any period shall not be void by virtue of subsection (6)(a) above if the employer—
is authorised by that or another agreement to make the same deductions from any contractual remuneration which he is liable to pay in respect of the same period, or
would be so authorised if he were liable to pay contractual remuneration in respect of that period.
Regulations shall make provision as to a former employer’s liability to pay statutory maternity pay to a woman in any case where the former employer’s contract of service with her has been brought to an end by the former employer solely, or mainly, for the purpose of avoiding liability for statutory maternity pay.
The Department may by regulations—
specify circumstances in which, notwithstanding subsections (1) to (8) above, there is to be no liability to pay statutory maternity pay in respect of a week;
specify circumstances in which, notwithstanding subsections (1) to (8) above, the liability to make payments of statutory maternity pay is to be a liability of the Commissioners of Inland Revenue;
specify in what circumstances employment is to be treated as continuous for the purposes of this Part of this Act;
provide that a woman is to be treated as being employed for a continuous period of at least 26 weeks where—
she has been employed by the same employer for at least 26 weeks under two or more separate contracts of service; and
those contracts were not continuous;
provide that any of the provisions specified in subsection (10) below shall have effect subject to prescribed modificationsin such cases as may be prescribed
where a woman has been dismissed from her employment;
where a woman is confined before the beginning of the 14th week before the expected week of confinement; and
in such other cases as may be prescribed;
provide for amounts earned by a woman under separate contracts of service with the same employer to be aggregated for the purposes of this Part of this Act; and
provide that subsection (4) above shall not have effect, or shall have effect subject to prescribed modifications, in such cases as may be prescribed;
provide that— shall be calculated or estimated in such manner and on such basis as may be prescribed and that for that purpose payments of a particular class or description made or falling to be made to or by a woman shall, to such extent as may be prescribed, be disregarded or, as the case may be, be deducted from the amount of her earnings.
the amount of a woman’s earnings for any period, or
the amount of her earnings to be treated as comprised in any payment made to her or for her benefit,
The provisions mentioned in subsection (9)(e) above are—
subsection (2)(a) and (b) above; and
section 162(1) and (2) . . . below.
Any regulations under subsection (9) above which are made by virtue of paragraph (b) of that subsection must be made with the concurrence of the Commissioners of Inland Revenue.
Statutory maternity pay shall be payable, subject to the provisions of this Part of this Act, in respect of each week during a prescribed period (“the maternity pay period”) of a duration not exceeding 52 weeks.
Subject to subsections (3) and (7), the maternity pay period shall begin with the 11th week before the expected week of confinement.
Cases may be prescribed in which the first day of the period is to be a prescribed day after the beginning of the 11th week before the expected week of confinement, but not later than the day immediately following the day on which she is confined.
Except in such cases as may be prescribed, statutory maternity pay shall not be payable to a woman by a person in respect of any week during any part of which she works under a contract of service with him.
Regulations may provide for the duration of the maternity pay period as it applies to a woman to be reduced, subject to prescribed restrictions and conditions.
It is immaterial for the purposes of subsection (4) above whether the work referred to in that subsection is work under a contract of service which existed immediately before the maternity pay period or a contract of service which did not so exist.
Regulations under subsection (3A) are to secure that the reduced period ends at a time—
after a prescribed period beginning with the day on which the woman is confined; and
when at least a prescribed part of the maternity pay period remains unexpired.
Except in such cases as may be prescribed, statutory maternity pay shall not be payable to a woman in respect of any week after she has been confined and during any part of which she works for any employer who is not liable to pay her statutory maternity pay.
Regulations under subsection (3A) may, in particular, prescribe restrictions and conditions relating to—
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 the woman or another person as regards statutory shared parental pay in respect of the child.
Regulations may provide that this section shall have effect subject to prescribed modifications in relation—
to cases in which a woman has been confined before the 11th week before the expected week of confinement; and
to cases in which—
a woman is confined at any after the end of the week immediately preceding the 11th week, before the expected week of confinement; and
the maternity pay period has not then commenced for her.
Regulations may provide for a reduction in the duration of the maternity pay period as it applies to a woman to be revoked, or to be treated as revoked, subject to prescribed restrictions and conditions.
In subsections (1), (4) and (6) “week” means a period of 7 days beginning with the day of the week on which the maternity pay period begins.
Statutory maternity pay shall be payable to a woman—
at the earnings-related rate, in respect of the first 6 weeks in respect of which it is payable; and
at whichever is the lower of the earnings-related rate and such weekly rate as may be prescribed, in respect of the remaining portion of the maternity pay period.
The earnings-related rate is a weekly rate equivalent to 90 per cent. of a woman’s normal weekly earnings for the period of 8 weeks immediately preceding the 14th week before the expected week of confinement.
In subsection (1) “week” means any period of 7 days.
The weekly rate prescribed under subsection (1)(b) above must not be less than the weekly rate of statutory sick pay for the time being specified in section 153(1) above or, if two or more such rates are for the time being so specified, the higher or highest of those rates.
Where for any purpose of this Part of this Act or of regulations it is necessary to calculate the daily rate of statutory maternity pay, the amount payable by way of statutory maternity pay for any day shall be taken as one seventh of the weekly rate.
Statutory maternity pay shall not be payable at the higher rate to a woman whose relations with the person liable to pay it are or were governed by a contract of service which normally involves or involved employment for less than 16 hours weekly unless during a continuous period of at least 5 years ending with the week immediately preceding the 14th week before the expected week of confinement her contract of service normally involved employment for 8 hours or more weekly.
The Department may by regulations make provision as to when a contract of service is to be treated for the purposes of subsection (5) above as normally involving or having involved employment— or as not normally involving or having involved such employment.
for less than 16 hours weekly; or
for 8 hours or more weekly,
Statutory maternity pay shall be payable to a woman at the lower rate if she is entitled to statutory maternity pay but is not entitled to payment at the higher rate.
If a woman is entitled to statutory maternity pay at the higher rate, she shall be entitled to it at the lower rate in respect of the portion of the maternity pay period after the end of the 6 week period mentioned in subsection (4) above.
Regulations shall make provision for the payment by employers of statutory maternity pay to be funded by the Commissioners of Inland Revenue to such extent as may be prescribed.
entitling, except in prescribed circumstances, any person who has made a payment of statutory maternity pay to recover the amount so paid by making one or more deductions from his contributions payments;
for the payment, in prescribed circumstances, by the Department or by the Commissioners of Inland Revenue on behalf of the Department, of sums to persons who are unable so to recover the whole, or any part, of any payments of statutory maternity pay which they have made;
giving any person who has made a payment of statutory maternity pay a right, except in prescribed circumstances, to an amount, determined in such manner as may be prescribed;
providing for the recovery, in prescribed circumstances, of the whole or any part of any such amount from contributions payments;
for the payment, in prescribed circumstances, by the Department or by the Commissioners of Inland Revenue on behalf of the Department, of the whole or any part of any such amount.
Regulations under subsection (1) shall—
make provision for a person who has made a payment of statutory maternity pay to be entitled, except in prescribed circumstances, to recover an amount equal to the sum of—
the aggregate of such of those payments as qualify for small employers’ relief; and
an amount equal to 92 per cent of the aggregate of such of those payments as do not so qualify; and
include provision for a person who has made a payment of statutory maternity pay qualifying for small employers’ relief to be entitled, except in prescribed circumstances, to recover an additional amount, determined in such manner as may be prescribed—
by reference to secondary Class 1 contributions paid in respect of statutory maternity pay;
by reference to secondary Class 1 contributions paid in respect of statutory sick pay; or
by reference to the aggregate of secondary Class 1 contributions paid in respect of statutory maternity pay and secondary Class 1 contributions paid in respect of statutory sick pay.
For the purposes of this section a payment of statutory maternity pay which a person is liable to make to a woman qualifies for small employers’ relief if, in relation to that woman’s maternity pay period, the person liable to make the payment is a small employer.
For the purposes of this section “small employer”, in relation to a woman’s maternity pay period, shall have the meaning assigned to it by regulations, and, without prejudice to the generality of the foregoing, any such regulations—
may define that expression by reference to the amount of a person’s contributions payments for any prescribed period; and
if they do so, may in that connection make provision for the amount of those payments for that prescribed period—
to be determined without regard to any deductions that may be made from them under this section or under any other enactment or instrument; and
in prescribed circumstances, to be adjusted, estimated or otherwise attributed to him by reference to their amount in any other prescribed period.
Regulations under subsection (1) may, in particular, make provision—
for funding in advance as well as in arrear;
for funding, or the recovery of amounts due under provision made by virtue of subsection (2)(b), by means of deductions from such amounts for which employers are accountable to the Commissioners of Inland Revenue as may be prescribed, or otherwise;
for the recovery by the Commissioners of Inland Revenue of any sums overpaid to employers under the regulations.
Where in accordance with any provision of regulations under subsection (1) an amount has been deducted from an employer’s contributions payments, the amount so deducted shall (except in such cases as may be prescribed) be treated for the purposes of any provision made by or under any enactment in relation to primary or secondary Class 1 contributions— towards discharging the employer’s liability in respect of such contributions.
as having been paid (on such date as may be determined in accordance with the regulations), and
as having been received by the Commissioners of Inland Revenue,
Regulations under any provision of this section shall be made by the Secretary of State.
Regulations under this section must be made with the concurrence of the Commissioners of Inland Revenue.
In this section “contributions payments”, in relation to an employer, means any payments which the employer is required, by or under any enactment, to make in discharge of any liability in respect of primary or secondary Class 1 contributions.
Schedule 13 to this Act has effect with respect to the relationship between statutory maternity pay and certain benefits and payments.
The provisions of this Part of this Act apply in relation to women employed by or under the Crown as they apply in relation to women employed otherwise than by or under the Crown.
The Department may with the concurrence of the Treasury make regulations modifying this Part of this Act in such manner as the Department thinks proper in their application to any person who is, has been or is to be—
employed on board any ship, vessel, hovercraft or aircraft;
outside Northern Ireland at any prescribed time or in any prescribed circumstances; or
in prescribed employment in connection with continental shelf operations.
Regulations under subsection (1) above may in particular provide—
for any provision of this Part to apply to any such person, notwithstanding that it would not otherwise apply;
for any such provision not to apply to any such person, notwithstanding that it would otherwise apply;
for excepting any such person from the application of any such provision where he neither is domiciled nor has a place of residence in any part of Northern Ireland;
for the taking of evidence, for the purposes of the determination of any question arising under any such provision, in a country or territory other than Northern Ireland, by a British consular official or such other person as may be determined in accordance with the regulations.
In this section “continental shelf operations” means any activities which, if paragraphs (a) and (d) of subsection (8) of section 11 of the Petroleum Act 1998 (application of civil law to certain off-shore activities) were omitted, would nevertheless fall within subsection (2) of that section.
In this Part of this Act—
person shall be treated as capable of work, if—
he has become incapable of work through his own misconduct;
he fails without good cause to attend for or submit himself to such medical or other treatment as may be required in accordance with the regulations; or
he fails without good cause to observe any prescribed rules of behaviour.
Regulations shall provide that any such disqualification shall be, or as the case may be that the person shall be treated as capable of work, for such period not exceeding 6 weeks as may be determined in accordance with Chapter II of Part II of the Social Security (Northern Ireland) Order 1998.
Regulations may prescribe for the purposes of this section—
matters which are or are not to be taken into account in determining whether a person does or does not have good cause for any act or omission; or
circumstances in which a person is or is not to be regarded as having or not having good cause for any act or omission.
Without prejudice to any other power to make regulations under this Part of this Act, regulations may specify cases in which, for the purposes of this Part of this Act or of such provisions of this Part of this Act as may be prescribed—
two or more employers are to be treated as one;
two or more contracts of service in respect of which the same woman is an employee are to be treated as one.
In this Part, except section 161(1), (4) and (6), section 162(1) and paragraph 3(2) of Schedule 13, “week” means a period of 7 days beginning with Sunday or such other period as may be prescribed in relation to any particular case or class of case.
Where, in consequence of the establishment of one or more Health and Social Services trusts under the Health and Personal Social Services (Northern Ireland) Order 1991, a woman’s contract of employment is treated by a scheme under that Order as divided so as to constitute two or more contracts, regulations may make provision enabling her to elect for all of those contracts to be treated as one contract for the purposes of this Part of this Act or of such provisions of this Part of this Act as may be prescribed; and any such regulations may prescribe— and the powers conferred by this subsection are without prejudice to any other power to make regulations under this Part of this Act.
the conditions that must be satisfied if a woman is to be entitled to make such an election;
the manner in which, and the time within which, such an election is to be made;
the persons to whom, and the manner in which, notice of such an election is to be given;
the information which a woman who makes such an election is to provide, and the persons to whom, and the time within which, she is to provide it;
the time for which such an election is to have effect;
which one of the woman’s employers under the two or more contracts is to be regarded for the purposes of statutory maternity pay as her employer under the one contract;
For the purposes of this Part of this Act a woman’s normal weekly earnings shall, subject to subsection (6) below, be taken to be the average weekly earnings which in the relevant period have been paid to her or paid for her benefit under the contract of service with the employer in question.
For the purposes of subsection (4) above “earnings” and “relevant period” shall have the meanings given to them by regulations.
In such cases as may be prescribed a woman’s normal weekly earnings shall be calculated in accordance with regulations.
Regulations under any of subsections (2) to (6) above must be made with the concurrence of the Commissioners of Inland Revenue.
In this Act—
any reference to Northern Ireland includes a reference to the territorial waters of the United Kingdom adjacent to Northern Ireland;
any reference to the United Kingdom includes a reference to the territorial waters of the United Kingdom.
For the purposes of this Act a person—
is over or under a particular age if he has or, as the case may be, has not attained that age; and
is between two particular ages if he has attained the first but not the second.
In this Act—
Subject to any provision providing for regulations or orders to be made by the Treasury or the Commissioners of Inland Revenue and to any specific provision of this Act, regulations and orders under this Act shall be made by the Department.
Any power conferred by this Act on the Department to make regulations or orders is exercisable by statutory rule for the purposes of the Statutory Rules (Northern Ireland) Order 1979.
Except in the case of an order under section 141(3) above and in so far as this Act otherwise provides, any power conferred by this Act to make regulations or an order may be exercised— and where such a power is expressed to be exercisable for alternative purposes it may be exercised in relation to the same case for any or all of those purposes; and powers to make regulations or an order for the purposes of any one provision of this Act are without prejudice to powers to make regulations or an order for the purposes of any other provision.
either in relation to all cases to which the power extends, or in relation to those cases subject to specified exceptions, or in relation to any specified cases or classes of case;
so as to make, as respects the cases in relation to which it is exercised—
the full provision to which the power extends or any less provision (whether by way of exception or otherwise),
the same provision for all cases in relation to which the power is exercised, or different provision for different cases or different classes of case or different provision as respects the same case or class of case for different purposes of this Act,
any such provision either unconditionally or subject to any specified condition;
Without prejudice to any specific provision of this Act, any power conferred by this Act to make regulations or an order (other than the power conferred by section 141(3)) includes power to make thereby such incidental, supplementary, consequential or transitional provision as appears to the authority making the regulations or order to be expedient for the purposes of the regulations or order.
Without prejudice to any specific provision of this Act, a power conferred by any provision of this Act except— to make regulations or an order includes power to provide for a person to exercise a discretion in dealing with any matter.
sections 25B(2)(a), 30, 47(6) . . . and 141(3) and paragraph 3(9) of Schedule 7; and
section 121(1) in relation to the definition of “payments by way of occupational or personal pension”; and
Part XI,
Any power conferred by this Act to make regulations relating to housing benefit shall include power to make different provision for different areas.
But regulations under— may provide for a person to exercise a discretion in dealing with any matter under those regulations.
section 147(4) in relation to severe acute respiratory syndrome coronavirus 2, or
section 155B,
Any power of the Department under any provision of this Act, except the provisions mentioned in subsection (5)(a) and (b) above and Part IX, to make any regulations or order, where the power is not expressed to be exercisable with the consent of the Department of Finance and Personnel shall if that Department so directs be exercisable only in conjunction with it.
Any power under any of sections 116 to 119 above to modify provisions of this Act or the Administration Act extends also to modifying so much of any other provision of this Act or that Act as re-enacts provisions of the 1975 Act which replaced provisions of the National Insurance (Industrial Injuries) Measures (Northern Ireland) 1966 to 1974.
Regulations under Part VII of this Act relating to housing benefit administered by the Department of the Environment under section 126(3)(b) of the Administration Act shall not be made without the consent of that Department.
A power to make regulations under any of sections 116 to 119 above shall be exercisable in relation to any enactment passed or made after this Act which is directed to be construed as one with this Act, but this subsection applies only so far as a contrary intention is not expressed in the enactment, and is without prejudice to the generality of any such direction.
Any power of the Secretary of State, the Treasury or the Commissioners of Inland Revenue under this Act to make regulations or orders is exercisable by statutory instrument, and subsections (3) to (5) above apply to those regulations or orders as they apply to regulations or orders made by the Department.
Any power of the Secretary of State to make an order under section 155A(1) above or regulations under section 116, 155A(4), 157 or 163 above shall if the Treasury so direct be exercisable only in conjunction with them.
Any reference in this section or section 172 below to an order or regulations under this Act includes a reference to an order or regulations made under any provision of an enactment passed or made after this Act which is directed to be construed as one with this Act; but this subsection applies only so far as a contrary intention is not expressed in the enactment, and is without prejudice to the generality of any such direction.
The regulations and orders to which this subsection applies shall be laid before the Assembly after being made and shall take effect on such date as may be specified in the regulations or order, but shall (without prejudice to the validity of anything done thereunder or to the making of new regulations or a new order) cease to have effect upon the expiration of a period of six months from that date unless at some time before the expiration of that period the regulations have, or the order has, been approved by a resolution of the Assembly.
Subsection (1) above applies to—
regulations made by the Department under section ... 19(6), 28(3), 30DD(5)(b) or (c), ... 104(3), ... ... above or section 167ZE(1) ... ... or any of sections 167ZU to 167ZZ2 or sections 167ZZ9 to 167ZZ12 above;
regulations prescribing payments for the purposes of the definition of “payments by way of occupational or personal pension” in section 121(1) above;
the first regulations made by virtue of section 23A(3)(c) above;
an order made by the Department under section 25B(1), 28(2), 35A(7), ... , ... 144(3)(b) or 153(2) ... or 155A(1) above.
Subsection (1) above does not apply to—
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
regulations under any provision mentioned in subsection (2)(a) above ... which are to be made for the purpose of consolidating regulations thereby revoked;
regulations which, in so far as they are made under any provision mentioned in subsection (2)(a) above ... , only replace provisions of previous regulations with new provisions to the same effect.
Subject to subsections (4A) , (7) , (7A) and (7B) below, all regulations and orders made by the Department under this Act, other than regulations or orders to which subsection (1) above applies, shall be subject to negative resolution.
Section 41(3) of the Interpretation Act (Northern Ireland) 1954 (laying statutory instruments or statutory documents before the Assembly) shall apply in relation to any instrument or document which by virtue of any provision of this Act is required to be laid before the Assembly as if it were a statutory instrument or statutory document within the meaning of that Act.
Subsection (4) above does not apply to a statutory rule which contains an order appointing the first or second appointed year or designating the flat rate introduction year (within the meaning of section 121(1) above).
This subsection applies to any regulations or order made under this Act which—
but for subsection (7) below, would be subject to negative resolution, and
are or is contained in a statutory rule which includes any regulations or order subject to the confirmatory procedure.
Any regulations or order to which subsection (6) above applies shall not be subject to negative resolution, but shall be subject to the confirmatory procedure.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Subject to subsections (11) to (11B) below, regulations made under this Act by the Secretary of State , the Treasury or the Commissioners of Inland Revenue shall be subject to annulment in pursuance of a resolution of either House of Parliament.
An order under section 167ZBA(6) shall not be made unless a draft has been laid before, and approved by a resolution of, the Assembly.
This subsection applies to any regulations made under this Act which—
but for subsection (11) below, would be subject to annulment in pursuance of a resolution of either House of Parliament, and
are, or is, contained in an instrument which is subject to any requirement that a draft of the instrument be laid before and approved by a resolution of each House of Parliament.
The first regulations under section 167ZZ19 must not be made unless a draft of the regulations has been laid before, and approved by a resolution of, the Assembly.
Any regulations to which subsection (10) above applies shall not be subject as mentioned in paragraph (a) of that subsection, but shall be subject to the procedure described in paragraph (b) of that subsection.
In this section—
A statutory instrument containing (whether alone or with other provisions) regulations under section 4(6A) making provision for a reduction in the amount of the contributions limit for a tax year shall not be made unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament.
A statutory instrument containing (whether alone or with other provisions) regulations under section 5 specifying the lower earnings limit for— shall not be made unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament.
the tax year following the designated tax year (see section 5(4) of the Pensions Act 2007), or
any subsequent tax year,
A statutory instrument containing (whether alone or with other provisions) regulations under section 5 specifying the upper earnings limit shall not be made unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament.
A statutory instrument containing (whether alone or with other provisions) regulations made by virtue of section 4B(2), 4C, 9A(7), section 9B(4), (8) or (10), 10ZC, 11(8) or (9) , 14A, 18, 18A, 19(4) and (5), 117 , 118 or 141 or an order under section 155A shall not be made unless a draft of the instrument has been laid before Parliament and been approved by resolution of each House of Parliament.
Subsection (11A) above does not apply to a statutory instrument by reason only that it contains —
regulations under section 117 which the instrument states are made for the purpose of making provision consequential on provision under section 129 or 142(7) of the Administration Act,
regulations under powers conferred by any provision mentioned in that subsection which are to be made for the purpose of consolidating regulations to be revoked in the instrument, or
regulations which, in so far as they are made under powers conferred by any provision mentioned in that subsection, only replace provisions of previous regulations with new provisions to the same effect.
In the case of a statutory instrument containing (whether alone or with other provisions) regulations made by virtue of section 4B(2) to which subsection (11A) above applies, the draft of the instrument must be laid before Parliament before the end of the period of 12 months beginning with the appropriate date.
For the purposes of subsection (11C), the “appropriate date” means—
where the corresponding retrospective tax provision was passed or made before the day on which the National Insurance Contributions Act 2006 was passed, the date upon which that Act was passed, and
in any other case, the date upon which the corresponding retrospective tax provision was passed or made.
For the purposes of subsection (11D), “the corresponding retrospective tax provision” in relation to the regulations means—
the retrospective tax provision mentioned in subsection (1) of section 4B in relation to which the regulations are to be made by virtue of subsection (2) of that section, or
where there is more than one such tax provision, whichever of those provisions was the first to be passed or made.
This Act may be cited as the Social Security Contributions and Benefits (Northern Ireland) Act 1992.
This Act is to be read, where appropriate, with the Administration Act and the Consequential Provisions Act.
The enactments consolidated by this Act are repealed, in consequence of the consolidation, by the Consequential Provisions Act.
Except as provided in Schedule 4 to the Consequential Provisions Act, this Act shall come into force on 1st July 1992.
Except as provided by this section, this Act extends to Northern Ireland only.
Section 116(2) and this section also extend to Great Britain.
Where a person satisfies the conditions in subsection (2) below, he shall be entitled in accordance with the following provisions of this Part of this Act to payments to be known as “statutory paternity pay”.
The conditions are—
that he satisfies prescribed conditions—
as to relationship with a newborn child, and
as to relationship with the child’s mother;
that he has been in employed earner’s employment with an employer for a continuous period of at least 26 weeks ending with the relevant week;
that his normal weekly earnings for the period of 8 weeks ending with the relevant week are not less than the lower earnings limit in force under section 5(1)(a) above at the end of the relevant week; and
that he has been in employed earner’s employment with the employer by reference to whom the condition in paragraph (b) above is satisfied for a continuous period beginning with the end of the relevant week and ending with the day on which the child is born.
The references in subsection (2) above to the relevant week are to the week immediately preceding the 14th week before the expected week of the child’s birth.
A person’s entitlement to statutory paternity pay under this section shall not be affected by the birth, or expected birth, of more than one child as a result of the same pregnancy.
In this section, “newborn child” includes a child stillborn after twenty-four weeks of pregnancy.
Where a person satisfies the conditions in subsection (2) below, he shall be entitled in accordance with the following provisions of this Part of this Act to payments to be known as “statutory paternity pay”.
The conditions are—
that he satisfies prescribed conditions—
as to relationship with a child who is placed for adoption, under the law of any part of the United Kingdom, and
as to relationship with a person with whom the child is so placed for adoption;
that he has been in employed earner’s employment with an employer for a continuous period of at least 26 weeks ending with the relevant week;
that his normal weekly earnings for the period of 8 weeks ending with the relevant week are not less than the lower earnings limit in force under section 5(1)(a) above at the end of the relevant week;
that he has been in employed earner’s employment with the employer by reference to whom the condition in paragraph (b) above is satisfied for a continuous period beginning with the end of the relevant week and ending with the day on which the child is placed for adoption; and
where he is a person with whom the child is placed for adoption, that he has elected to receive statutory paternity pay.
The references in subsection (2) above to the relevant week are to the week in which the adopter is notified of being matched with the child for the purposes of adoption.
A person may not elect to receive statutory paternity pay if he has elected in accordance with section 167ZL below to receive statutory adoption pay.
Regulations may make provision about elections for the purposes of subsection (2)(e) above.
A person’s entitlement to statutory paternity pay under this section shall not be affected by the placement for adoption of more than one child as part of the same arrangement.
In this section, “adopter”, in relation to a person who satisfies the condition under subsection (2)(a)(ii) above, means the person by reference to whom he satisfies that condition.
Subsection (3) applies in a case involving a child who is looked after by an authority and who is placed by the authority under Article 27(2)(a) of the Children (Northern Ireland) Order 1995, in the circumstances mentioned in paragraph (2), with an approved foster parent who is also an approved prospective adopter.
The circumstances are that—
the authority—
is considering adoption for the child, or
has decided by virtue of regulation 11 of the Adoption Agencies Regulations (Northern Ireland) 1989 that it is satisfied that adoption is in the best interests of the child, and
such conditions as may be prescribed are satisfied.
Section 167ZB has effect as if the following references or definitions were such references or definitions as may be prescribed—
the references in subsection (2) to a child being placed for adoption under the law of any part of the United Kingdom,
the reference in subsection (3) to the week in which the adopter is notified of being matched with the child for the purposes of adoption,
the reference in subsection (6) to placement for adoption,
the definition of “adopter” in subsection (7).
Where, by virtue of subsections (1) to (3), a person becomes entitled to statutory paternity pay in connection with the placement of a child as mentioned in those subsections, the person may not become entitled to payments of statutory paternity pay in connection with the placement of the child for adoption.
In this section—
“child who is looked after by an authority” has the same meaning as in that Order (see Articles 2(7)(b) and 25 of the Order).
The Department may by order amend the definition of, or substitute another definition for the definition of, “approved foster parent” or “approved prospective adopter” for the time being contained in subsection (5), in consequence of any modification or replacement of the regulations referred to in the definition.
A person shall be entitled to payments of statutory paternity pay in respect of any period only if he gives the person who will be liable to pay it notice of the week or weeks in respect of which he expects there to be liability to pay him statutory paternity pay.
Regulations may provide for the time by which notice under subsection (1) is to be given.
The notice shall be in writing if the person who is liable to pay the statutory paternity pay so requests.
The Department may by regulations—
provide that subsection (2)(b), (c) or (d) of section 167ZA or 167ZB above shall have effect subject to prescribed modifications in such cases as may be prescribed;
provide that subsection (1) above shall not have effect, or shall have effect subject to prescribed modifications, in such cases as may be prescribed;
impose requirements about evidence of entitlement;
specify in what circumstances employment is to be treated as continuous for the purposes of section 167ZA or 167ZB above;
provide that a person is to be treated for the purposes of section 167ZA or 167ZB above as being employed for a continuous period of at least 26 weeks where—
he has been employed by the same employer for at least 26 weeks under two or more separate contracts of service; and
those contracts were not continuous;
provide for amounts earned by a person under separate contracts of service with the same employer to be aggregated for the purposes of section 167ZA or 167ZB above;
provide that— shall be calculated or estimated for the purposes of section 167ZA or 167ZB above in such manner and on such basis as may be prescribed and that for that purpose payments of a particular class or description made or falling to be made to or by a person shall, to such extent as may be prescribed, be disregarded or, as the case may be, be deducted from the amount of his earnings.
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,
The liability to make payments of statutory paternity pay, under section 167ZA or 167ZB above is a liability of any person of whom the person entitled to the payments has been an employee as mentioned in subsection (2)(b ) and (d) of that section.
Regulations shall make provision as to a former employer’s liability to pay statutory paternity pay to a person in any case where the former employee’s contract of service with him has been brought to an end by the former employer solely, or mainly, for the purpose of avoiding liability for statutory paternity pay.
The Department may, with the concurrence of the Board, by regulations specify circumstances in which, notwithstanding this section, liability to make payments of statutory paternity pay is to be a liability of the Board.
Statutory paternity pay shall be payable at such fixed or earnings-related weekly rate as may be prescribed by regulations, which may prescribe different kinds of rate for different cases.
Statutory paternity pay shall be payable in respect of—
a period of two consecutive weeks within the qualifying period beginning on such date within that period as the person entitled may choose in accordance with regulations, or
if regulations permit the person entitled to choose to receive statutory paternity pay in respect of— such week or weeks within die qualifying period as he may choose in accordance with regulations.
a period of a week, or
two non-consecutive periods of a week,
For the purposes of subsection (2) above, the qualifying period shall be determined in accordance with regulations, which shall secure that it is a period of at least 56 days beginning—
in the case of a person to whom the conditions in section 167ZA(2) above apply, with the date of the child’s birth, and
in the case of a person to whom the conditions in section 167ZB(2) above apply, with the date of the child’s placement for adoption.
Statutory paternity pay is not payable to a person in respect of a statutory pay week if—
statutory shared parental pay is payable to that person in respect of any part of that week or that person takes shared parental leave in any part of that week; or
statutory shared parental pay was payable to that person or that person has taken shared parental leave in respect of the child before that week.
Statutory paternity pay shall not be payable to a person in respect of a statutory pay week if it is not his purpose at the beginning of the week—
to care for the chi1d by reference to whom he satisfies the condition in sub-paragraph (i) of section 167ZA(2)(a) or 167ZB(2)(a) above; or
to support the person by reference to whom he satisfies the condition in sub-paragraph (ii) of that provision.
A person shall not be liable to pay statutory paternity pay to another in respect of a statutory pay week during any part of which the other works under a contract of service with him.
It is immaterial for the purposes of subsection (5) above whether the work referred to in that subsection is work under a contract of service which existed immediately before the statutory pay week or a contract of service which did not so exist.
Except in such cases as may be prescribed, statutory paternity pay shall not be payable to a person in respect of a statutory pay week during any part of which he works for any employer who is not liable to pay him statutory paternity pay.
The Department may by regulations specify circumstances in which there is to be no liability to pay statutory paternity pay in respect of a statutory pay week.
Where more than one child is born as a result of the same pregnancy, the reference in subsection (3)(a) above to the date of the child’s birth shall be read as a reference to the date of birth of the first child born as a result of the pregnancy.
Where more than one child is placed for adoption as part of the same arrangement, the reference in subsection (3)(b) above to the date of the child’s placement shall be read as a reference to the date of placement of the first child to be placed as part of the arrangement.
Where for any purpose of this Part of this Act or of regulations it is necessary to calculate the daily rate of statutory paternity pay, the amount payable by way of statutory paternity pay for any day shall be taken as one seventh of the weekly rate.
In this section— “statutory pay week”, in relation to a person entitled to statutory paternity pay, means a week chosen by him as a week in respect of which statutory paternity pay shall be payable; “week” means any period of seven days.
Where statutory paternity pay is payable to a person by virtue of section 167ZBA(1) to (3), this section has effect as if the following references were such references as may be prescribed—
the references in subsections (3)(b) and (10) to placement for adoption,
the references in subsection (10) to being placed for adoption.
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Any agreement shall be void to the extent that it purports—
to exclude, limit or otherwise modify any provision of this Part of this Act, or
to require an employee or former employee to contribute (whether directly or indirectly) towards any costs incurred by his employer or former employer under this Part of this Act.
For the avoidance of doubt, any agreement between an employer and an employee authorising any deductions from statutory paternity pay which the employer is liable to pay to the employee in respect of any period shall not be void by virtue of subsection (1)(a) above if the employer—
is authorised by that or another agreement to make the same deductions from any contractual remuneration which he is liable to pay in respect of the same period, or
would be so authorised if he were liable to pay contractual remuneration in respect of that period.
Subject to subsections (2) and (3) below, any entitlement to statutory paternity pay shall not affect any right of a person in relation to remuneration under any contract of service (“contractual remuneration”).
Subject to subsection (3) below—
any contractual remuneration paid to a person by an employer of his in respect of any period shall go towards discharging any liability of that employer to pay statutory paternity pay to him in respect of that period; and
any statutory paternity pay paid by an employer to a person who is an employee of his in respect of any period shall go towards discharging any liability of that employer to pay contractual remuneration to him in respect of that period.
Regulations may make provision as to payments which are, and those which are not, to be treated as contractual remuneration for the purposes of subsections (1) and (2) above.
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The provisions of this Part of this Act apply in relation to persons employed by or under the Crown as they apply in relation to persons employed otherwise than by or under the Crown.
The Department may with the concurrence of the Treasury make regulations modifying any provision of this Part of this Act in such manner as the Department thinks proper in its application to any person who is, has been or is to be—
employed on board any ship, vessel, hovercraft or aircraft;
outside Northern Ireland at any prescribed time or in any prescribed circumstances; or
in prescribed employment in connection with continental shelf operations.
Regulations under subsection (1) above may, in particular, provide—
for any provision of this Part of this Act to apply to any such person, notwithstanding that it would not otherwise apply;
for any such provision not to apply to any such person, notwithstanding that it would otherwise apply;
for excepting any such person from the application of any such provision where he neither is domiciled nor has a place of residence in Northern Ireland;
for the taking of evidence, for the purposes of the determination of any question arising under any such provision, in a country or territory outside Northern Ireland, by a British consular official or such other person as may be determined in accordance with the regulations.
In this section “continental shelf operations” means any activities which, if paragraphs (a) and (d) of subsection (8) of section 11 of the Petroleum Act 1998 (application of civil law to certain offshore activities) were omitted would nevertheless fall within subsection (2) of that section.
The Department may by regulations provide for this Part of this Act to have effect in relation to cases which involve adoption, but not the placement of a child for adoption under the law of any part of the United Kingdom, with such modifications as the regulations may prescribe.
The Department may by regulations provide for this Part to have effect in relation to cases which involve a person who has applied, or intends to apply, with another person for a parental order under section 54 of the Human Fertilisation and Embryology Act 2008 and a child who is, or will be, the subject of the order, with such modifications as may be prescribed.
Where a person who is, or has been, an employee satisfies the conditions in subsection (2), he shall be entitled in accordance with the following provisions of this Part of this Act to payments to be known as “statutory adoption pay”.
The conditions are—
that he is a person with whom a child is, or is expected to be, placed for adoption under the law of any part of the United Kingdom;
that he has been in employed earner’s employment with an employer for a continuous period of at least 26 weeks ending with the relevant week;
that he has ceased to work for the employer;
that his normal weekly earnings for the period of 8 weeks ending with the relevant week are not less than the lower earnings limit in force under section 5(1)(a) above at the end of the relevant week; and
that he has elected to receive statutory adoption pay.
The references in subsection (2)(b) and (d) above to the relevant week are to the week in which the person is notified that he has been matched with the child for the purposes of adoption.
A person may not elect to receive statutory adoption pay if—
he has elected in accordance with section 167ZB above to receive statutory paternity pay; or
where the child is, or is expected to be, placed for adoption with him as a member of a couple and the other member of the couple is a person to whom the conditions in subsection (2) above apply, that other member of the couple has elected to receive statutory adoption pay.
In subsection (4)(b) “couple” has the same meaning as in the Adoption (Northern Ireland) Order 1987 (see Article 2(6) to (8) of that Order).
A person’s entitlement to statutory adoption pay shall not be affected by the placement, or expected placement, for adoption of more than one child as part of the same arrangement.
A person shall be entitled to payments of statutory adoption pay only if—
he gives the person who will be liable to pay it notice of the date from which he expects the liability to pay him statutory adoption pay to begin; and
the notice is given at least 28 days before that date or, if that is not reasonably practicable, as soon as is reasonably practicable.
The notice shall be in writing if the person who is liable to pay the statutory adoption pay so requests.
The Department may by regulations—
provide that subsection (2)(b), (c) or (d) above shall have effect subject to prescribed modifications in such cases as may be prescribed;
provide that subsection (6) above shall not have effect, or shall have effect subject to prescribed modifications, in such cases as may be prescribed;
impose requirements about evidence of entitlement;
specify in what circumstances employment is to be treated as continuous for the purposes of this section;
provide that a person is to be treated for the purposes of this section as being employed for a continuous period of at least 26 weeks where—
he has been employed by the same employer for at least 26 weeks under two or more separate contracts of service; and
those contracts were not continuous;
provide for amounts earned by a person under separate contracts of service with the same employer to be aggregated for the purposes of this section;
provide that— shall be calculated or estimated for the purposes of this section in, such manner and on such basis as may be prescribed and that for that purpose payments of a particular class or description made or falling to be made to or by a person shall, to such extent as may be prescribed, be disregarded or, as the case may be, be deducted from the amount of his earnings;
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,
make provision about elections for statutory adoption pay.
Subsection (3) applies in a case involving a child who is looked after by an authority and who is, or is expected to be, placed by the authority under Article 27(2)(a) of the Children (Northern Ireland) Order 1995, in the circumstances mentioned in paragraph (2), with an approved foster parent who is also an approved prospective adopter.
The circumstances are that—
the authority—
is considering adoption for the child, or
has decided by virtue of regulation 11 of the Adoption Agencies Regulations (Northern Ireland) 1989 that it is satisfied that adoption is in the best interests of the child, and
such conditions as may be prescribed are satisfied.
Section 167ZL has effect as if the following references or definitions were such references or definitions as may be prescribed—
the reference in subsection (2)(a) to a child being placed for adoption under the law of any part of the United Kingdom,
the reference in subsection (3) to the week in which the person is notified that he has been matched with the child for the purposes of adoption,
the reference in subsection (5) to placement, or expected placement, for adoption.
Where, by virtue of subsections (1) to (3), a person becomes entitled to statutory adoption pay in respect of a child who is, or is expected to be placed as mentioned in subsection (1), the person may not become entitled to payments of statutory adoption pay as a result of the child being, or being expected to be, placed for adoption.
In this section, “approved foster parent”, “approved prospective adopter”, “authority” and “child who is looked after by an authority” have the same meaning as in section 167ZBA.
The liability to make payments of statutory adoption pay is a liability of any person of whom the person entitled to the payments has been an employee as mentioned in section 167ZL(2)(b) above.
Regulations shall make provision as to a former employer’s liability to pay statutory adoption pay to a person in any case where the former employee’s contract of service with him has been brought to an end by the former employer solely, or mainly, for the purpose of avoiding liability for statutory adoption pay.
The Department may, with the concurrence of the Board, by regulations specify circumstances in which, notwithstanding this section, liability to make payments of statutory adoption pay is to be a liability of the Board.
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Statutory adoption pay shall be payable, subject to the provisions of this Part of this Act, in respect of each week during a prescribed period (“the adoption pay period”) of a duration not exceeding 52 weeks.
Regulations may provide for the duration of the adoption pay period as it applies to a person (“A”) to be reduced, subject to prescribed restrictions and conditions.
Regulations under subsection (2A) are to secure that the reduced period ends at a time—
after a prescribed part of the adoption pay period has expired; and
when at least a prescribed part of the adoption pay period remains unexpired.
Regulations under subsection (2A) may, in particular, prescribe restrictions and conditions relating to—
the end of A's entitlement to adoption leave;
the doing of work by A;
the taking of prescribed steps by A or another person as regards leave under Article 107G of the Employment Rights Order in respect of the child;
the taking of prescribed steps by A or another person as regards statutory shared parental pay in respect of the child.
Regulations may provide for a reduction in the duration of the adoption pay period as it applies to a person to be revoked, or to be treated as revoked, subject to prescribed restrictions and conditions.
Statutory adoption pay shall be payable to a person—
at the earnings-related rate, in respect of the first 6 weeks in respect of which it is payable; and
at whichever is the lower of the earnings-related rate and such weekly rate as may be prescribed, in respect of the remaining portion of the adoption pay period.
The earnings-related rate is a weekly rate equivalent to 90 per cent of a person's normal weekly earnings for the period of 8 weeks ending with the week in which the person is notified that the person has been matched with a child for the purposes of adoption.
The weekly rate prescribed under subsection (2E)(b) shall not be less than the weekly rate of statutory sick pay for the time being specified in section 153(1) or, if two or more such rates are for the time being so specified, the higher or highest of those rates.
Except in such cases as may be prescribed, a person shall not be liable to pay statutory adoption pay to another in respect of any week during any part of which the other works under a contract of service with him.
It is immaterial for the purposes of subsection (3) above whether the work referred to in that subsection is work under a contract of service which existed immediately before the adoption pay period or a contract of service which did not so exist.
Except in such cases as may be prescribed statutory adoption pay shall not be payable to a person in respect of any week during any part of which he works for any employer who is not liable to pay him statutory adoption pay.
The Department may by regulations specify circumstances in which there is to be no liability to pay statutory adoption pay in respect of a week.
Where for any purpose of this Part of this Act or of regulations it is necessary to calculate the daily rate of statutory adoption pay, the amount payable by way of statutory adoption pay for any day shall be taken as one seventh of the weekly rate.
In subsections (2) and (2E) above, “week” means any period of seven days.
In subsections (3), (5) and (6) above, “week” means a period of seven days beginning with the day of the week on which the adoption pay period begins.
Where statutory adoption pay is payable to a person by virtue of section 167ZLA(1) to (3), this section has effect as if the reference in subsection (2F) to the week in which the person is notified that he has been matched with a child for the purposes of adoption were such reference as may be prescribed.
Any agreement shall be void to the extent that it purports—
to exclude, limit or otherwise modify any provision of this Part of this Act; or
to require an employee or former employee to contribute (whether directly or indirectly) towards any costs incurred by his employer or former employer under this Part of this Act.
For the avoidance of doubt, any agreement between an employer and an employee authorising any deductions from statutory adoption pay which the employer is liable to pay to the employee in respect of any period shall not be void by virtue of subsection (1)(a) above if the employer—
is authorised by that or another agreement to make the same deductions from any contractual remuneration which he is liable to pay in respect of the same period; or
would be so authorised if he were liable to pay contractual remuneration in respect of that period.
Except as may be prescribed, a day which falls within the adoption pay period shall not be treated as a day of incapacity for work for the purposes of determining, for this Act, whether it forms part of a period of incapacity for work for the purposes of incapacity benefit.
Regulations may provide that in prescribed circumstances a day which falls within the adoption pay period shall be treated as a day of incapacity for work for the purposes of determining entitlement to the higher rate of short-term incapacity benefit or to long-term incapacity benefit.
Regulations may provide that an amount equal to a person’s statutory adoption pay for a period shall be deducted from any such benefit in respect of the same period and a person shall be entitled to such benefit only if there is a balance after the deduction and, if there is such a balance, at a weekly rate equal to it.
Subject to subsections (5) and (6) below, any entitlement to statutory adoption pay shall not affect any right of a person in relation to remuneration under any contract of service (“contractual remuneration”).
Subject to subsection (6) below—
any contractual remuneration paid to a person by an employer of his in respect of a week in the adoption pay period shall go) towards discharging any liability of that employer to pay statutory adoption pay to him in respect of that week; and
any statutory adoption pay paid by an employer to a person who is an employee of his in respect of a week in the adoption pay period shall go towards discharging any liability of that employer to pay contractual remuneration to him in respect of that week.
Regulations may make provision as to payments which are, and those which are not, to be treated as contractual remuneration for the purposes of subsections (4) and (5) above.
In subsection (5) above, “week” means a period of seven days beginning with the day of the week on which the adoption pay period begins.
The provisions of this Part of this Act apply in relation to persons employed by or under the Crown as they apply in relation to persons employed otherwise than by or under the Crown.
The Department may with the concurrence of the Treasury make regulations modifying any provision of this Part of this Act in such manner as the Department thinks proper in its application to any person who is, has been or is to be—
employed on board any ship, vessel, hovercraft or aircraft;
outside Northern Ireland at any prescribed time or in any prescribed circumstances; or
in prescribed employment in connection with continental shelf operations.
Regulations under subsection (1) above may, in particular, provide—
for any provision of this Part of this Act to apply to any such person, notwithstanding that it would not otherwise apply;
for any such provision not to apply to any such person, notwithstanding that it would otherwise apply;
for excepting any such person from the application of any such provision where he neither is domiciled nor has a place of residence in Northern Ireland;
for the taking of evidence, for the purposes of the determination of any question arising under any such provision, in a country or territory outside Northern Ireland, by a British consular official or such other person as may be determined in accordance with the regulations.
In this section “continental shelf operations” means any activities which, if paragraphs (a) and (d) of subsection (8) of section 11 of the Petroleum Act 1998 (application of civil law to certain offshore activities) were omitted would nevertheless fall within subsection (2) of that section.
The Department may by regulations provide for this Part of this Act to have effect in relation to cases which involve adoption, but not the placement of a child for adoption under the law of any part of the United Kingdom, with such modifications as the regulations may prescribe.
The Department may by regulations provide for this Part to have effect, with such modifications as may be prescribed, in relation to—
cases which involve a person who has applied, or intends to apply, with another person for a parental order under section 54 of the Human Fertilisation and Embryology Act 2008 and a child who is, or will be, the subject of the order,
cases which involve a person who has applied, or intends to apply, for a parental order under section 54A of that Act and a child who is, or will be, the subject of the order.
Regulations under subsection (2) may modify section 167ZL(8)(c) so as to enable regulations made by virtue of section 167ZL(8) to impose requirements to make statutory declarations as to—
eligibility to apply for a parental order under section 54 or 54A of the Human Fertilisation and Embryology Act 2008,
intention to apply for such an order.
Regulations may provide that, where all the conditions in subsection (2) are satisfied in relation to a person who is the mother of a child (“the claimant mother”), the claimant mother is to be entitled in accordance with the following provisions of this Part to payments to be known as “statutory shared parental pay”.
The conditions are—
that the claimant mother and another person (“P”) satisfy prescribed conditions as to caring or intending to care for the child,
that P satisfies prescribed conditions—
as to employment or self-employment,
as to having earnings of a prescribed amount for a prescribed period, and
as to relationship either with the child or with the claimant mother,
that the claimant mother has been in employed earner's employment with an employer for a continuous period of at least the prescribed length ending with a prescribed week,
that the claimant mother's normal weekly earnings for a prescribed period ending with a prescribed week are not less than the lower earnings limit in force under section 5(1)(a) at the end of that week,
if regulations so provide, that the claimant mother continues in employed earner's employment (whether or not with the employer by reference to whom the condition in paragraph (c) is satisfied) until a prescribed time,
that the claimant mother became entitled to statutory maternity pay by reference to the birth of the child,
that the claimant mother satisfies prescribed conditions as to the reduction of the duration of the maternity pay period,
that the claimant mother has given the person who will be liable to pay statutory shared parental pay to her notice of—
the number of weeks in respect of which she would be entitled to claim statutory shared parental pay in respect of the child if the entitlement were fully exercised (disregarding for these purposes any intention of P to claim statutory shared parental pay in respect of the child),
the number of weeks in respect of which she intends to claim statutory shared parental pay, and
the number of weeks in respect of which P intends to claim statutory shared parental pay,
that the claimant mother has given the person who will be liable to pay statutory shared parental pay to her notice of the period or periods during which she intends to claim statutory shared parental pay in respect of the child,
that a notice under paragraph (h) or (i)—
is given by such time as may be prescribed, and
satisfies prescribed conditions as to form and content,
that P consents to the extent of the claimant mother's intended claim for statutory shared parental pay,
that it is the claimant mother's intention to care for the child during each week in respect of which statutory shared parental pay is paid to her,
that the claimant mother is absent from work during each week in respect of which statutory shared parental pay is paid to her,
that, where she is an employee within the meaning of the Employment Rights Order, the claimant mother's absence from work during each such week is absence on shared parental leave.
Regulations may provide that, where all the conditions in subsection (4) are satisfied in relation to a person (“the claimant”), the claimant is to be entitled in accordance with the following provisions of this Part to payments to be known as “statutory shared parental pay”.
The conditions are—
that the claimant and another person (“M”) who is the mother of a child satisfy prescribed conditions as to caring or intending to care for the child,
that the claimant satisfies—
prescribed conditions as to relationship with the child, or
prescribed conditions as to relationship with M,
that M satisfies prescribed conditions—
as to employment or self-employment, and
as to having earnings of a prescribed amount for a prescribed period,
that the claimant has been in employed earner's employment with an employer for a continuous period of at least the prescribed length ending with a prescribed week,
that the claimant's normal weekly earnings for a prescribed period ending with a prescribed week are not less than the lower earnings limit in force under section 5(1)(a) at the end of that week,
if regulations so provide, that the claimant continues in employed earner's employment (whether or not with the employer by reference to whom the condition in paragraph (d) is satisfied) until a prescribed time,
that M became entitled, by reference to the birth of the child, to—
a maternity allowance, or
statutory maternity pay,
that M satisfies prescribed conditions as to—
the reduction of the duration of the maternity allowance period, or
the reduction of the duration of the maternity pay period, as the case may be,
that the claimant has given the person who will be liable to pay statutory shared parental pay to the claimant notice of—
the number of weeks in respect of which the claimant would be entitled to claim statutory shared parental pay in respect of the child if the entitlement were fully exercised (disregarding for these purposes any intention of M to claim statutory shared parental pay in respect of the child),
the number of weeks in respect of which the claimant intends to claim statutory shared parental pay, and
the number of weeks in respect of which M intends to claim statutory shared parental pay,
that the claimant has given the person who will be liable to pay statutory shared parental pay to the claimant notice of the period or periods during which the claimant intends to claim statutory shared parental pay in respect of the child,
that a notice under paragraph (i) or (j)—
is given by such time as may be prescribed, and
satisfies prescribed conditions as to form and content,
that M consents to the extent of the claimant's intended claim for statutory shared parental pay,
that it is the claimant's intention to care for the child during each week in respect of which statutory shared parental pay is paid to the claimant,
that the claimant is absent from work during each week in respect of which statutory shared parental pay is paid to the claimant,
that, where the claimant is an employee within the meaning of the Employment Rights Order, the claimant's absence from work during each such week is absence on shared parental leave.
Regulations may provide for—
the determination of the extent of a person's entitlement, by virtue of section 167ZU, to statutory shared parental pay in respect of a child,
when statutory shared parental pay by virtue of that section is to be payable.
Provision under subsection (1)(a) is to secure that the number of weeks in respect of which a person is entitled to payments of statutory shared parental pay in respect of a child does not exceed the number of weeks of the maternity pay period reduced by—
where the mother of the child takes action that is treated by regulations as constituting for the purposes of section 167ZU and this section her return to work without satisfying conditions prescribed under subsection (2)(g) or, as the case may be, (4)(h) of section 167ZU—
the number of relevant weeks in respect of which maternity allowance or statutory maternity pay is payable to the mother, or
if that number of relevant weeks is less than a number prescribed by regulations, that prescribed number of weeks, or
except where paragraph (a) applies, the number of weeks to which the maternity allowance period is reduced by virtue of section 35(3A) or, as the case may be, the maternity pay period is reduced by virtue of section 161(3A).
For the purposes of subsection (2)(a), a relevant week is—
where maternity allowance is payable to a mother, a week or part of a week falling before the time at which the mother takes action that is treated by regulations as constituting for the purposes of this section her return to work,
where statutory maternity pay is payable to a mother, a week falling before the week in which the mother takes action that is so treated.
For the purposes of subsections (2)(a) and (3), “week” has—
the same meaning as in section 121(1), in relation to maternity allowance, or
the same meaning as in section 161(8), in relation to statutory maternity pay.
In determining the number of weeks for the purposes of subsection (2)(b)—
“week” has the same meaning as in subsection (4), and
a part of a week is to be treated as a week.
Provision under subsection (1)(a) is to secure that, where two persons are entitled to payments of statutory shared parental pay in respect of a child, the extent of one's entitlement and the extent of the other's entitlement do not, taken together, exceed what would be available to one person (see subsection (2)).
Provision under subsection (1)(b) is to secure that no payment of statutory shared parental pay may be made to a person in respect of a child after the end of such period as may be prescribed.
Provision under subsection (1)(b) is to secure that no payment of statutory shared parental pay in respect of a child may be made to a person who is the mother of the child before the end of the mother's maternity pay period.
Regulations may provide that, where the conditions in subsection (10) are satisfied in relation to a person who is entitled to statutory sharedparental pay under section 167ZU(1) or (3) (“V”), V may vary the period or periods during which V intends to claim statutory shared parental pay in respect of the child in question, subject to complying with provision under subsection (11) where that is relevant.
The conditions are—
that V has given the person who will be liable to pay statutory shared parental pay to V notice of an intention to vary the period or periods during which V intends to claim statutory shared parental pay,
that a notice under paragraph (a)—
is given by such time as may be prescribed, and
satisfies prescribed conditions as to form and content.
Regulations may provide that, where the conditions in subsection (12) are satisfied in relation to a person who is entitled to statutory shared parental pay under section 167ZU(1) or (3) (“V”), V may vary the number of weeks in respect of which V intends to claim statutory shared parental pay.
The conditions are—
that V has given the person who will be liable to pay statutory shared parental pay to V notice of—
the extent to which V has exercised an entitlement to statutory shared parental pay in respect of the child,
the extent to which V intends to claim statutory shared parental pay in respect of the child,
the extent to which another person has exercised an entitlement to statutory shared parental pay in respect of the child, and
the extent to which another person intends to claim statutory shared parental pay in respect of the child,
that a notice under paragraph (a)—
is given by such time as may be prescribed, and
satisfies prescribed conditions as to form and content,
that the person who is P or, as the case may be, M in relation to V consents to that variation.
A person's entitlement to statutory shared parental pay under section 167ZU and this section is not affected by the birth of more than one child as a result of the same pregnancy.
Regulations may provide that, where all the conditions in subsection (2) are satisfied in relation to a person with whom a child is, or is expected to be, placed for adoption under the law of any part of the United Kingdom (“claimant A”), claimant A is to be entitled in accordance with the following provisions of this Part to payments to be known as “statutory shared parental pay”.
The conditions are—
that claimant A and another person (“X”) satisfy prescribed conditions as to caring or intending to care for the child,
that X satisfies prescribed conditions—
as to employment or self-employment,
as to having earnings of a prescribed amount for a prescribed period, and
as to relationship either with the child or with claimant A,
that claimant A has been in employed earner's employment with an employer for a continuous period of at least the prescribed length ending with a prescribed week,
that claimant A's normal weekly earnings for a prescribed period ending with a prescribed week are not less than the lower earnings limit in force under section 5(1)(a) at the end of that week,
if regulations so provide, that claimant A continues in employed earner's employment (whether or not with the employer by reference to whom the condition in paragraph (c) is satisfied) until a prescribed time,
that claimant A became entitled to statutory adoption pay by reference to the placement for adoption of the child,
that claimant A satisfies prescribed conditions as to the reduction of the duration of the adoption pay period,
that claimant A has given the person who will be liable to pay statutory shared parental pay to claimant A notice of—
the number of weeks in respect of which claimant A would be entitled to claim statutory shared parental pay in respect of the child if the entitlement were fully exercised (disregarding for these purposes any intention of X to claim statutory shared parental pay in respect of the child),
the number of weeks in respect of which claimant A intends to claim statutory shared parental pay, and
the number of weeks in respect of which X intends to claim statutory shared parental pay,
that claimant A has given the person who will be liable to pay statutory shared parental pay to claimant A notice of the period or periods during which claimant A intends to claim statutory shared parental pay in respect of the child,
that a notice under paragraph (h) or (i)—
is given by such time as may be prescribed, and
satisfies prescribed conditions as to form and content,
that X consents to the extent of claimant A's intended claim for statutory shared parental pay,
that it is claimant A's intention to care for the child during each week in respect of which statutory shared parental pay is paid to claimant A,
that claimant A is absent from work during each week in respect of which statutory shared parental pay is paid to claimant A,
that, where claimant A is an employee within the meaning of the Employment Rights Order, claimant A's absence from work during each such week is absence on shared parental leave.
Regulations may provide that, where all the conditions in subsection (4) are satisfied in relation to a person (“claimant B”), claimant B is to be entitled in accordance with the following provisions of this Part to payments to be known as “statutory shared parental pay”.
The conditions are—
that claimant B and another person (“Y”) who is a person with whom a child is, or is expected to be, placed for adoption under the law of any part of the United Kingdom satisfy prescribed conditions as to caring or intending to care for the child,
that claimant B satisfies—
prescribed conditions as to relationship with the child, or
prescribed conditions as to relationship with Y,
that Y satisfies prescribed conditions—
as to employment or self-employment, and
as to having earnings of a prescribed amount for a prescribed period,
that claimant B has been in employed earner's employment with an employer for a continuous period of at least the prescribed length ending with a prescribed week,
that claimant B's normal weekly earnings for a prescribed period ending with a prescribed week are not less than the lower earnings limit in force under section 5(1)(a) at the end of that week,
if regulations so provide, that claimant B continues in employed earner's employment (whether or not with the employer by reference to whom the condition in paragraph (d) is satisfied) until a prescribed time,
that Y became entitled to statutory adoption pay by reference to the placement for adoption of the child,
that Y satisfies prescribed conditions as to the reduction of the duration of the adoption pay period,
that claimant B has given the person who will be liable to pay statutory shared parental pay to claimant B notice of—
the number of weeks in respect of which claimant B would be entitled to claim statutory shared parental pay in respect of the child if the entitlement were fully exercised (disregarding for these purposes any intention of Y to claim statutory shared parental pay in respect of the child),
the number of weeks in respect of which claimant B intends to claim statutory shared parental pay, and
the number of weeks in respect of which Y intends to claim statutory shared parental pay,
that claimant B has given the person who will be liable to pay statutory shared parental pay to claimant B notice of the period or periods during which claimant B intends to claim statutory shared parental pay in respect of the child,
that a notice under paragraph (i) or (j)—
is given by such time as may be prescribed, and
satisfies prescribed conditions as to form and content,
that Y consents to the extent of claimant B's intended claim for statutory shared parental pay,
that it is claimant B's intention to care for the child during each week in respect of which statutory shared parental pay is paid to claimant B,
that claimant B is absent from work during each week in respect of which statutory shared parental pay is paid to claimant B,
that, where claimant B is an employee within the meaning of the Employment Rights Order, claimant B's absence from work during each such week is absence on shared parental leave.
Regulations may provide for—
the determination of the extent of a person's entitlement, by virtue of section 167ZW, to statutory shared parental pay in respect of a child,
when statutory shared parental pay by virtue of that section is to be payable.
Provision under subsection (1)(a) is to secure that the number of weeks in respect of which a person is entitled to payments of statutory shared parental pay in respect of a child does not exceed the number of weeks of the adoption pay period reduced by—
where the person who became entitled to receive statutory adoption pay takes action that is treated by regulations as constituting for the purposes of section 167ZW and this section the person's return to work without satisfying conditions prescribed under subsection (2)(g) or, as the case may be, (4)(h) of section 167ZW—
the number of relevant weeks in respect of which statutory adoption pay is payable to the person, or
if that number of relevant weeks is less than a number prescribed by regulations, that prescribed number of weeks, or
except where paragraph (a) applies, the number of weeks to which the adoption pay period has been reduced by virtue of section 167ZN(2A).
In subsection (2)(a) “relevant week” means a week falling before the week in which a person takes action that is treated by regulations as constituting for the purposes of this section the person's return to work, and for these purposes “week” has the meaning as in section 167ZN(8).
In determining the number of weeks for the purposes of subsection (2)(b)—
“week” has the same meaning as in subsection (3), and
a part of a week is to be treated as a week.
Provision under subsection (1)(a) is to secure that, where two persons are entitled to payments of statutory shared parental pay in respect of a child, the extent of one's entitlement and the extent of the other's entitlement do not, taken together, exceed what would be available to one person (see subsection (2)).
Provision under subsection (1)(b) is to secure that no payment of statutory shared parental pay may be made to a person in respect of a child after the end of such period as may be prescribed.
Provision under subsection (1)(b) is to secure that no payment of statutory shared parental pay in respect of a child may be made to a person who became entitled to receive statutory adoption pay in respect of the child before the end of the person's adoption pay period.
Regulations may provide that, where the conditions in subsection (9) are satisfied in relation to a person who is entitled to statutory shared parental pay under section 167ZW(1) or (3) (“V”), V may vary the period or periods during which V intends to claim statutory shared parental pay in respect of the child in question, subject to complying with provision under subsection (10) where that is relevant.
The conditions are—
that V has given the person who will be liable to pay statutory shared parental pay to V notice of an intention to vary the period or periods during which V intends to claim statutory shared parental pay,
that a notice under paragraph (a)—
is given by such time as may be prescribed, and
satisfies prescribed conditions as to form and content.
Regulations may provide that, where the conditions in subsection (11) are satisfied in relation to a person who is entitled to statutory shared parental pay under section 167ZW(1) or (3) (“V”), V may vary the number of weeks in respect of which V intends to claim statutory shared parental pay.
The conditions are—
that V has given the person who will be liable to pay statutory shared parental pay to V notice of—
the extent to which V has exercised an entitlement to statutory shared parental pay in respect of the child,
the extent to which V intends to claim statutory shared parental pay in respect of the child,
the extent to which another person has exercised an entitlement to statutory shared parental pay in respect of the child, and
the extent to which another person intends to claim statutory shared parental pay in respect of the child,
that a notice under paragraph (a)—
is given by such time as may be prescribed, and
satisfies prescribed conditions as to form and content,
that the person who is X or, as the case may be, Y in relation to V consents to that variation.
A person's entitlement to statutory shared parental pay under this section is not affected by the placement for adoption of more than one child as part of the same arrangement.
Regulations are to provide for statutory shared parental pay in respect of a child who is looked after by an authority and who is, or is expected to be, placed by the authority under Article 27(2)(a) of the Children (Northern Ireland) Order 1995, in the circumstances mentioned in paragraph (2), with an approved foster parent who is also an approved prospective adopter.
The circumstances are that—
the authority—
is considering adoption for the child, or
has decided by virtue of regulation 11 of the Adoption Agencies Regulations (Northern Ireland) 1989 that it is satisfied that adoption is in the best interests of the child, and
such conditions as may be prescribed are satisfied.
Sections 167ZW and 167ZX have effect, in relation to provision made by virtue of subsection (1) as if references to a child being placed for adoption under the law of any part of the United Kingdom and to placement for adoption were such references as may be prescribed.
In this section, “approved foster parent”, “approved prospective adopter”, “authority” and “child who is looked after by an authority” have the same meaning as in section 167ZBA.”.
Regulations may—
provide that the following do not have effect, or have effect subject to prescribed modifications, in such cases as may be prescribed—
section 167ZU(2)(a) to (n),
section 167ZU(4)(a) to (o),
section 167ZV(10)(a) and (b),
section 167ZV(12)(a) to (c),
section 167ZW(2)(a) to (n),
section 167ZW(4)(a) to (o),
section 167ZX(9)(a) and (b), and
section 167ZX(11)(a) to (c),
impose requirements about evidence of entitlement and procedures to be followed,
specify in what circumstances employment is to be treated as continuous for the purposes of section 167ZU or 167ZW,
provide that a person is to be treated for the purposes of those sections as being employed for a continuous period of at least the prescribed period where—
the person has been employed by the same employer for at least the prescribed period under two or more separate contracts of service, and
those contracts were not continuous,
provide for amounts earned by a person under separate contracts of service with the same employer to be aggregated for the purposes of section 167ZU or 167ZW,
provide that— are to be calculated or estimated for the purposes of section 167ZU or 167ZW in such manner and on such basis as may be prescribed and that for that purpose payments of a particular class or description made or falling to be made to or by a person are, to such extent as may be prescribed, to be disregarded or, as the case may be, to be deducted from the amount of the person's earnings.
the amount of a person's earnings for any period, or
the amount of the person's earnings to be treated as comprised in any payment made to the person or for the person's benefit,
The persons upon whom requirements may be imposed by virtue of subsection (1)(b) include—
a person who, in connection with another person's claim to be paid statutory shared parental pay, is required to satisfy conditions prescribed under section 167ZU(2)(b) or (4)(c) or 167ZW(2)(b) or (4)(c),
an employer or former employer of such a person.
In subsection (1)(d) “the prescribed period” means the period of the length prescribed by regulations under section 167ZU(2)(c) or (4)(d) or 167ZW(2)(c) or (4)(d), as the case may be.
The liability to make payments of statutory shared parental pay by virtue of sections 167ZU and 167ZV or, as the case may be, 167ZW and 167ZX is a liability of any person of whom the person entitled to the payments has been an employee as mentioned in section 167ZU(2)(c) or (4)(d) or, as the case may be, 167ZW(2)(c) or (4)(d).
Regulations must make provision as to a former employer's liability to pay statutory shared parental pay to a person in any case where the former employee's contract of service with the person has been brought to an end by the former employer solely, or mainly, for the purpose of avoiding liability for statutory shared parental pay.
The Department may, with the concurrence of the Commissioners for Her Majesty's Revenue and Customs, by regulations specify circumstances in which, notwithstanding this section, liability to make payments of statutory shared parental pay is to be a liability of the Commissioners.
Statutory shared parental pay is payable at such fixed or earnings related weekly rate as may be prescribed by regulations, which may prescribe different kinds of rate for different cases.
Subject to the following provisions of this section, statutory shared parental pay is payable to a person in respect of each week falling within a relevant period, up to the number of weeks determined in the case of that person in accordance with regulations under section 167ZV(1) or 167ZX(1).
Except in such cases as may be prescribed, statutory shared parental pay is not payable to a person in respect of a week falling within a relevant period if it is not the person's intention at the beginning of the week to care for the child by reference to whom the person satisfies—
the condition in section 167ZU(2)(a) or (4)(a), or
the condition in section 167ZW(2)(a) or (4)(a).
Except in such cases as may be prescribed, statutory shared parental pay is not payable to a person in respect of a week falling within a relevant period during any part of which week the person works for any employer.
The Department may by regulations specify circumstances in which there is to be no liability to pay statutory shared parental pay in respect of a week falling within a relevant period.
Where for any purpose of this Part or of regulations it is necessary to calculate the daily rate of statutory shared parental pay, the amountpayable by way of statutory shared parental pay for any day shall be taken as one seventh of the weekly rate.
For the purposes of this section a week falls within a relevant period if it falls within a period specified in a notice under— and is not afterwards excluded from such a period by a variation of the period or periods during which the person in question intends to claim statutory shared parental pay.
section 167ZU(2)(j) or (4)(k) or 167ZV(10)(a), or
section 167ZW(2)(j) or (4)(k) or 167ZX(9)(a),
In this section “week”, in relation to a relevant period, means a period of seven days beginning with the day of the week on which the relevant period starts.
An agreement is void to the extent that it purports—
to exclude, limit or otherwise modify any provision of this Part, or
to require a person to contribute (whether directly or indirectly) towards any costs incurred by that person's employer or former employer under this Part.
For the avoidance of doubt, an agreement between an employer and an employee, authorising deductions from statutory shared parental pay which the employer is liable to pay to the employee in respect of any period, is not void by virtue of subsection (1)(a) if the employer—
is authorised by that or another agreement to make the same deductions from any contractual remuneration which the employer is liable to pay in respect of the same period, or
would be so authorised if the employer were liable to pay contractual remuneration in respect of that period.
Subject to subsections (2) and (3), any entitlement to statutory shared parental pay is not to affect any right of a person in relation to remuneration under any contract of service (“contractual remuneration”).
Subject to subsection (3)—
any contractual remuneration paid to a person by an employer of that person in respect of any period is to go towards discharging any liability of that employer to pay statutory shared parental pay to that person in respect of that period, and
any statutory shared parental pay paid by an employer to a person who is an employee of that employer in respect of any period is to go towards discharging any liability of that employer to pay contractual remuneration to that person in respect of that period.
Regulations may make provision as to payments which are, and those which are not, to be treated as contractual remuneration for the purposes of subsections (1) and (2).
The provisions of this Part apply in relation to persons employed by or under the Crown as they apply in relation to persons employed otherwise than by or under the Crown.
The Department may with the concurrence of the Treasury make regulations modifying any provision of this Part in such manner as the Department thinks proper in its application to any person who is, has been or is to be—
employed on board any ship, vessel, hovercraft or aircraft,
outside Northern Ireland at any prescribed time or in any prescribed circumstances, or
in prescribed employment in connection with continental shelf operations.
Regulations under subsection (1) may, in particular, provide—
for any provision of this Part to apply to any such person, notwithstanding that it would not otherwise apply,
for any such provision not to apply to any such person, notwithstanding that it would otherwise apply,
for excepting any such person from the application of any such provision where the person neither is domiciled nor has a place of residence in any part of Northern Ireland,
for the taking of evidence, for the purposes of the determination of any question arising under any such provision, in a country or territory outside Northern Ireland, by a British consular official or such other person as may be determined in accordance with the regulations.
In this section, “continental shelf operations” has the same meaning as in sections 166(3), 167ZI(3) and 167ZR(3).
In this Part—
In this Part, “employee” means a person who is gainfully employed in Northern Ireland either under a contract of service or in an office(including elective office) with general earnings (as defined by section 7 of the Income Tax (Earnings and Pensions) Act 2003).
Regulations may provide—
for cases where a person who falls within the definition in subsection (2) is not to be treated as an employee for the purposes of this Part, and
for cases where a person who would not otherwise be an employee for the purposes of this Part is to be treated as an employee for those purposes.
Without prejudice to any other power to make regulations under this Part, regulations may specify cases in which, for the purposes of this Part or of such provisions of this Part as may be prescribed—
two or more employers are to be treated as one,
two or more contracts of service in respect of which the same person is an employee are to be treated as one.
In this Part, except where otherwise provided, “week” means a period of seven days beginning with Sunday or such other period as may be prescribed in relation to any particular case or class of cases.
For the purposes of this Part, a person's normal weekly earnings are, subject to subsection (8), to be taken to be the average weekly earnings which in the relevant period have been paid to the person or paid for the person's benefit under the contract of service with the employer in question.
For the purposes of subsection (6) “earnings” and “relevant period” have the meanings given to them by regulations.
In such cases as may be prescribed, a person's normal weekly earnings are to be calculated in accordance with regulations.
Where in consequence of the establishment of one or more Health and Social Care trusts under the Health and Personal Social Services (Northern Ireland) Order 1991, a person's contract of employment is treated by a scheme under that Order as divided so as to constitute two or more contracts, regulations may make provision enabling the person to elect for all of those contracts to be treated as one contract for the purposes of this Part or such provisions of this Part as may be prescribed.
Regulations under subsection (9) may prescribe—
the conditions that must be satisfied if a person is to be entitled to make such an election,
the manner in which, and the time within which, such an election is to be made,
the persons to whom, and the manner in which, notice of such an election is to be given,
the information which a person who makes such an election is to provide, and the persons to whom, and the time within which, the person is to provide it,
the time for which such an election is to have effect,
which one of the person's employers under two or more contracts is to be regarded for the purposes of statutory shared parental pay as the person's employer under the contract.
The powers under subsections (9) and (10) are without prejudice to any other power to make regulations under this Part.
In this Part, “regulations” means regulations made by the Department for Employment and Learning, and in relation to any such regulations sections 171 and 172 have effect as if references there to “the Department” were references to the Department for Employment and Learning.
Regulations under any of subsections (4) to (10) must be made with the concurrence of the Commissioners for Her Majesty's Revenue and Customs.
The Department may by regulations provide for this Part to have effect in relation to cases which involve adoption, but not the placement of a child for adoption under the law of any part of the United Kingdom, with such modifications as the regulations may prescribe.
The Department may by regulations provide for this Part to have effect in relation to cases which involve a person who has applied, or intends to apply, with another person for a parental order under section 54 of the Human Fertilisation and Embryology Act 2008 and a child who is, or will be, the subject of the order, with such modifications as the regulations may prescribe.
Where section 167ZZ(1)(b) has effect in relation to such cases as are described in subsection (2), regulations under section 167ZZ(1)(b) may impose requirements to make statutory declarations as to—
eligibility to apply for a parental order,
intention to apply for such an order.
A person who satisfies the conditions in subsection (2) is entitled in accordance with the following provisions of this Part to payments to be known as “statutory parental bereavement pay”.
The conditions are—
that the person is a bereaved parent,
that the person is in employed earner’s employment with an employer on the day on which the child dies, and
that the weekly earnings threshold is met (see subsection (5)).
For the purposes of subsection (2) an employee is a “bereaved parent” if the employee satisfies prescribed conditions as to relationship with a child who has died.
The conditions prescribed under subsection (3) may be framed, in whole or in part, by reference to the employee’s care of the child before the child’s death.
The weekly earnings threshold is met if the person’s normal weekly earnings for any continuous period of 8 weeks falling within the relevant window is not less than the lower earnings limit in force under section 5(1)(a) at the end of the relevant week.
In subsection (5), the “relevant window” is the period consisting of—
the 8 weeks ending with the relevant week, and
the 8 weeks immediately following that week.
The reference in subsection (5) to a person’s normal weekly earnings is, in relation to any period after the date on which the child dies, a reference to the person’s expected normal weekly earnings for that period.
Section 167ZZ17(9) provides for the calculation of a person’s expected normal weekly earnings.
In this section “relevant week” means the week immediately before the one in which the child dies.
Where a person satisfies the conditions in subsection (2) as a result of the death of more than one child, the person is entitled to statutory parental bereavement pay in respect of each child.
A person is entitled to payments of statutory parental bereavement pay in respect of any period only if the person gives notice to whoever is liable to make the payments stating the week or weeks in respect of which they are to be paid.
Regulations may provide for the time by which notice under subsection (1) must be given.
The notice must be in writing if the person who is liable to pay the statutory parental bereavement pay so requests.
The Department may by regulations—
provide that section 167ZZ9(2)(b) or (c) or (5) to (7) have effect subject to prescribed modifications in such cases as may be prescribed;
provide that subsection (1) of this section does not have effect, or has effect subject to prescribed modifications, in such cases as may be prescribed;
impose requirements about evidence of entitlement;
specify in what circumstances employment is to be treated as continuous for the purposes of section 167ZZ9;
provide that a person is to be treated for the purposes of section 167ZZ9 as being employed for a continuous period of at least 8 weeks where—
the person has been employed by the same employer for at least 8 weeks under two or more separate contracts of service, and
those contracts were not continuous;
provide for amounts earned by a person under separate contracts of service with the same employer to be aggregated for the purposes of section 167ZZ9;
provide that— is to be calculated or estimated for the purposes of section 167ZZ9 in such manner and on such basis as may be prescribed and that for that purpose payments of a particular class or description made or falling to be made to or by a person shall, to such extent as may be prescribed, be disregarded or, as the case may be, be deducted from the amount of the person’s earnings.
the amount of a person’s earnings for any period, or
the amount of the person’s earnings to be treated as comprised in any payment made to the person or for the person’s benefit,
The liability to make payments of statutory parental bereavement pay under section 167ZZ9 is a liability of any person of whom the person entitled to the payments has been an employee as mentioned in subsection (2)(b) of that section.
The Department must by regulations make provision as to a former employer’s liability to pay statutory parental bereavement pay to a former employee in any case where the employee’s contract of service with the employer has been brought to an end by the employer solely, or mainly, for the purpose of avoiding liability for statutory parental bereavement pay.
The Department may, with the concurrence of the Commissioners for Her Majesty’s Revenue and Customs, by regulations specify circumstances in which, despite this section, liability to make payments of statutory parental bereavement pay is to be a liability of the Commissioners.
Statutory parental bereavement pay is payable at such fixed or earnings-related weekly rate as may be prescribed by regulations, which may prescribe different kinds of rate for different cases.
Statutory parental bereavement pay is payable in respect of— as the person entitled may choose in accordance with regulations.
such week within the qualifying period, or
such number of weeks, not exceeding the prescribed number of weeks, within the qualifying period,
Provision under subsection (2)(b) must secure that the prescribed number of weeks is not less than two.
Regulations under subsection (2)(b) may permit a person entitled to receive statutory parental bereavement pay to choose to receive such pay in respect of non-consecutive periods each of which is a week or a number of weeks.
For the purposes of subsection (2), the qualifying period is to be determined in accordance with regulations, which must secure that it is a period of at least 56 days beginning with the date of the child’s death.
A person is not liable to pay statutory parental bereavement pay to another in respect of any statutory pay week during any part of which the other works under a contract of service with the person.
It is immaterial for the purposes of subsection (6) whether the work referred to in that subsection is work under a contract of service which existed immediately before the statutory pay week or a contract of service which did not so exist.
Except in such cases as may be prescribed, statutory parental bereavement pay is not payable to a person in respect of a statutory pay week during any part of which the person works for any employer who is not liable to pay the person statutory parental bereavement pay.
The Department may by regulations specify circumstances in which there is to be no liability to pay statutory parental bereavement pay in respect of a statutory pay week.
Where for the purposes of this Part or of regulations it is necessary to calculate the daily rate of statutory parental bereavement pay, the amount payable by way of statutory parental bereavement pay for any date is to be taken as one seventh of the weekly rate.
In this section—
An agreement is void to the extent that it purports—
to exclude, limit or otherwise modify any provision of this Part, or
to require a person to contribute (whether directly or indirectly) towards any costs incurred by that person’s employer or former employer under this Part.
An agreement between an employer and an employee, authorising any deductions from statutory parental bereavement pay which the employer is liable to pay to the employee in respect of any period, is not void by virtue of subsection (1)(a) if the employer—
is authorised by that or another agreement to make the same deductions from any contractual remuneration which the employer is liable to pay in respect of the same period, or
would be so authorised if the employer were liable to pay contractual remuneration in respect of that period.
Any entitlement to statutory parental bereavement pay does not affect any right of a person in relation to remuneration under any contract of service (“contractual remuneration”); but this is subject to subsections (2) and (3).
Subject to subsection (3)—
any contractual remuneration paid to a person by an employer of that person in respect of any period is to go towards discharging any liability of that employer to pay statutory parental bereavement pay to that person in respect of that period; and
any statutory parental bereavement pay paid by an employer to a person who is an employee of that employer in respect of any period is to go towards discharging any liability of that employer to pay contractual remuneration to that person in respect of that period.
Regulations may make provision as to payments which are, and those which are not, to be treated as contractual remuneration for the purposes of subsections (1) and (2).
The provisions of this Part apply in relation to persons employed by or under the Crown as they apply in relation to persons employed otherwise than by or under the Crown.
The Department may with the concurrence of the Treasury make regulations modifying any provision of this Part in such manner as the Department thinks proper in its application to any person who is, has been or is to be—
employed on board any ship, vessel, hovercraft or aircraft;
outside Northern Ireland at any prescribed time or in any prescribed circumstances; or
in prescribed employment in connection with continental shelf operations.
Regulations under subsection (1) may, in particular, provide—
for any provision of this Part to apply to any such person, despite the fact that it would not otherwise apply;
for any such provision not to apply to any such person, despite the fact that it would otherwise apply;
for excepting any such person from the application of any such provision where the person is neither domiciled nor has a place of residence in Northern Ireland;
for the taking of evidence, for the purposes of the determination of any question arising under any such provision, in a country or territory outside Northern Ireland, by a British consular official or such other person as may be determined in accordance with the regulations.
In this section, “continental shelf operations” has the same meaning as in sections 166(3), 167ZI(3) and 167ZR(3).
In this Part—
In this Part, “employee” means a person who is gainfully employed in Northern Ireland either under a contract of service or in an office (including elective office) with earnings (within the meaning of Parts 1 to 5).
Regulations may provide—
for cases where a person who falls within the definition in subsection (2) is not to be treated as an employee for the purposes of this Part, and
for cases where a person who would not otherwise be an employee for the purposes of this Part is to be treated as an employee for those purposes.
Regulations may specify cases in which, for the purposes of this Part or of such provisions of this Part as may be prescribed— and this power is without prejudice to any other power to make regulations under this Part.
two or more employers are to be treated as one;
two or more contracts of service in respect of which the same person is an employee are to be treated as one;
In this Part, except in section 167ZZ12, “week” means a period of 7 days beginning with Sunday or such other period as may be prescribed in relation to any particular case or class of cases.
For the purposes of this Part, a person’s normal weekly earnings are, subject to subsection (8), to be taken to be the average weekly earnings which in the relevant period have been paid to the person or paid for the person’s benefit under the contract of service with the employer in question; but this does not apply to a person’s expected normal weekly earnings (as to which, see subsection (9)).
For the purposes of subsection (6), “earnings” and “relevant period” have the meaning given to them by regulations.
In such cases as may be prescribed, a person’s normal weekly earnings are to be calculated in accordance with regulations.
For the purposes of section 167ZZ9, a person’s expected normal weekly earnings are to be calculated in accordance with regulations; and such regulations may provide for assumptions to be made about the continuation of the person’s employment and the person’s earnings from that employment.
Where in consequence of the establishment of one or more Health and Social Care trusts under the Health and Personal Social Services (Northern Ireland) Order 1991, a person’s contract of employment is treated by a scheme under that Order as divided so as to constitute two or more contracts, regulations may make provision enabling the person to elect for all of those contracts to be treated as one contract for the purposes of this Part or such provisions of this Part as may be prescribed.
Regulations under subsection (10) may prescribe—
the conditions that must be satisfied if a person is to be entitled to make such an election;
the manner in which, and the time within which, such an election is to be made;
the persons to whom, and the manner in which, notice of such an election is to be given;
the information which a person who makes such an election is to provide, and the persons to whom, and the time within which, the person is to provide it;
the time for which such an election is to have effect;
which one of the person’s employers under two or more contracts is to be regarded for the purposes of statutory parental bereavement pay as the person’s employer under the contract.
The powers under subsections (10) and (11) are without prejudice to any other power to make regulations under this Part.
In relation to regulations made by the Department under this Part, sections 171 and 172 have effect as if references there to “the Department” were references to the Department for the Economy.
Regulations under any of subsections (4) to (11) must be made with the concurrence of the Commissioners for Her Majesty’s Revenue and Customs.
In this Part—
references to a child include a child stillborn after twenty-four weeks of pregnancy, and
references to the death of a child are to be read, in relation to a stillborn child, as references to the birth of the child.
The Department must by regulations provide that this Part and regulations under it apply in relation to a person who has experienced a miscarriage as they apply in relation to a bereaved parent as set out in section 167ZZ9 (entitlement) with such modifications, if any, as are specified in regulations.
Regulations under this section may—
specify conditions to be satisfied for the purpose of determining whether a person has experienced a miscarriage for the purposes of the regulations;
provide that this Part and regulations under it also apply in relation to a person who satisfies specified conditions as to relationship with the person who experienced the miscarriage.
Accordingly regulations may provide that a person shall not be treated as capable of work by reason only of his doing such work as may be prescribed, or no more than the prescribed amount of work of a prescribed description.
Regulations may provide that a person shall be treated as capable of work, or as incapable of work, in such cases or circumstances as may be prescribed.
Regulations may, in particular, provide that a person shall be treated as capable of work if he does work of a prescribed description, or more than the prescribed amount of work of a prescribed description.
The “pre-commencement period” means the period beginning with 11th May 1987 and ending immediately before 9th October 1989 (the coming into operation of paragraph 2 of Schedule 8 to the Social Security (Northern Ireland) Order 1989, which made provision corresponding to the provision made by this section).
In determining whether a person is capable or incapable of work, there shall be disregarded any work which that person has undertaken as a councillor.
For this purpose “councillor” means a member of a district council.
The reference in subsection (1) above to the work which a person undertakes as a councillor shall be taken to include any work which he undertakes as a member of any body established under any statutory provision of which he is a member by virtue of his being a councillor.
In making any such determination as is mentioned in subsection (1) above a person shall be treated as having been incapable of work on any day which falls in the pre-commencement period and which—
would have been treated as a day on which he was so incapable, were there disregarded any work which he undertook (or was capable of undertaking) as a councillor; but
would not have been so treated apart from this subsection.
The provisions of this Part of this Act do not apply—
for the purposes of Part V of this Act (benefit for industrial injuries: see section 94(6) above);
for the purposes of Part XI of this Act (statutory sick pay: see section 147(4) above); or
for such other purposes as may be prescribed.
In this Part of this Act— “prescribed” means specified in or determined in accordance with regulations; and “week” means any period of 7 days.
The amount referred to in section 45(2)(c) above is to be calculated as follows— For the purpose of applying sub-paragraph (1) above in the determination of the rate of any additional pension by virtue of section ... 39C(1) ... or 48B(2) above, in a case where the deceased spouse died under pensionable age, or by virtue of section 39C(1) above, in a case where the deceased cohabiting partner died under pensionable age or by virtue of section 39C(1) ... or 48B(2) above, in a case where the deceased civil partner died under pensionable age, the divisor used for the purposes of sub-paragraph (1)(c) above shall be whichever is the smaller of the alternative numbers referred to below (instead of the number of relevant years). The first alternative number is the number of tax years which begin after 5th April 1978 and end before the date when the entitlement to the additional pension commences. The second alternative number is the number of tax years in the period— For the purpose of applying sub-paragraph (1) above in the determination of the rate of any additional pension by virtue of section 48BB(5) above, in a case where the deceased spouse or civil partner died under pensionable age, the divisor used for the purposes of sub-paragraph (1)(c) above shall be whichever is the smaller of the alternative numbers referred to below (instead of the number of relevant years). The first alternative number is the number of tax years which begin after 5th April 1978 and end before the date when the deceased spouse or civil partner dies. The second alternative number is the number of tax years in the period— In this paragraph “relevant year” has the same meaning as in section 44 above.
This Part of this Schedule applies if for the tax year concerned there is a surplus in the pensioner’s earnings factor. The amount for the year is to be found as follows— The appropriate table for persons attaining pensionable age after the end of the first appointed year but before 6th April 2009 is as follows— Amount of surplus Percentage Band 1. Not exceeding LET 40 + 2N Band 2. Exceeding LET but not exceeding 3LET - 2QEF 10 + N/2 Band 3. Exceeding 3LET - 2QEF 20 + N The appropriate table for persons attaining pensionable age on or after 6th April 2009 where the tax year concerned falls before 2010–11 is as follows— Amount of surplus Percentage Band 1. Not exceeding LET 40 Band 2. Exceeding LET but not exceeding 3LET - 2QEF 10 Band 3. Exceeding 3LET - 2QEF 20 The appropriate table for persons attaining pensionable age on or after 6th April 2009 where the tax year concerned is 2010–11 or a subsequent tax year is as follows— Amount of surplus Percentage Band 1. Not exceeding LET 40 Band 2. Exceeding LET ... 10 Regulations may provide, in relation to persons attaining pensionable age after such date as may be prescribed, that the amount found under this Part of this Schedule for the second appointed year or any subsequent tax year is to be calculated using only so much of the surplus in the pensioner’s earnings factor for that year as falls into Band 1 in the table in sub-paragraph (4) above. For the purposes of the tables in this paragraph— In the calculation of “2QEF” the amount produced by doubling QEF shall be rounded to the nearest whole £100 (taking any amount of £50 as nearest to the previous whole £100). In this paragraph “final relevant year” has the same meaning as in section 44 above.
This Part of this Schedule applies if the following condition is satisfied in relation to each tax week in the tax year concerned. The condition is that any earnings paid to or for the benefit of the pensioner in the tax week in respect of employment were in respect of employment qualifying him for a pension provided by a salary related contracted-out scheme or by a money purchase contracted-out scheme or by an appropriate personal pension scheme. If the condition is satisfied in relation to one or more tax weeks in the tax year concerned, Part II of this Schedule does not apply in relation to the year.
The amount for the year is amount C where—
amount C is equal to amount A minus amount B, and
amounts A and B are calculated as follows.
Amount A is to be calculated as follows. If there is an assumed surplus in the pensioner’s earnings factor for the year— The appropriate table for persons attaining pensionable age after the end of the first appointed year but before 6th April 2009 is as follows— Amount of surplus Percentage Band 1. Not exceeding LET 40 + 2N Band 2. Exceeding LET but not exceeding 3LET - 2QEF 10 + N/2 Band 3. Exceeding 3LET - 2QEF 20 + N The appropriate table for persons attaining pensionable age on or after 6th April 2009 where the tax year concerned falls before 2010–11 is as follows— Amount of surplus Percentage Band 1. Not exceeding LET 40 Band 2. Exceeding LET but not exceeding 3LET - 2QEF 10 Band 3. Exceeding 3LET - 2QEF 20 The appropriate table for persons attaining pensionable age on or after 6th April 2009 where the tax year concerned is 2010–11 or a subsequent tax year is as follows— Amount of surplus Percentage Band 1. Not exceeding LET 40 Band 2. Exceeding LET ... 10
Amount B is to be calculated in accordance with this paragraph if the pensioner’s employment was entirely employment qualifying him for a pension provided by a salary related contracted-out scheme or by a money purchase contracted-out scheme. If there is an assumed surplus in the pensioner’s earnings factor for the year— The percentage is—
Amount B is to be calculated in accordance with this paragraph if the pensioner’s employment was entirely employment qualifying him for a pension provided by an appropriate personal pension scheme. If there is an assumed surplus in the pensioner’s earnings factor for the year— The appropriate table for persons attaining pensionable age after the end of the first appointed year but before 6th April 2009 is as follows— Amount of surplus Percentage Band 1. Not exceeding LET 40 + 2N Band 2. Exceeding LET but not exceeding 3LET - 2QEF 10 + N/2 Band 3. Exceeding 3LET - 2QEF 20 + N The appropriate table for persons attaining pensionable age on or after 6th April 2009 where the tax year concerned falls before 2010–11 is as follows— Amount of surplus Percentage Band 1. Not exceeding LET 40 Band 2. Exceeding LET but not exceeding 3LET - 2QEF 10 Band 3. Exceeding 3LET - 2QEF 20 The appropriate table for persons attaining pensionable age on or after 6th April 2009 where the tax year concerned is 2010–11 or a subsequent tax year is as follows— Amount of surplus Percentage Band 1. Not exceeding LET 40 Band 2. Exceeding LET ... 10
In this Part of this Schedule “salary related contracted-out scheme”, “money purchase contracted-out scheme” and “appropriate personal pension scheme” have the same meanings as in the Pensions Act. For the purposes of this Part of this Schedule the assumed surplus in the pensioner’s earnings factor for the year is the surplus there would be in that factor for the year if section 44A(1) of the Pensions Act (no primary Class 1 contributions deemed to be paid) did not apply in relation to any tax week falling in the year. Section 44A above shall be ignored in applying section 44(6) above for the purposes of calculating amount B. For the purposes of this Part of this Schedule— In the calculation of “2QEF” the amount produced by doubling QEF shall be rounded to the nearest whole £100 (taking any amount of £50 as nearest to the previous whole £100). In this Part of this Schedule “final relevant year” has the same meaning as in section 44 above.
The Department may make regulations containing provisions for finding the amount for a tax year in—
cases where the circumstances relating to the pensioner change in the course of the year;
such other cases as the Department thinks fit.
The amount referred to in section 45(2)(d) above is to be calculated as follows— But if the resulting amount is a negative one, the amount referred to in section 45(2)(d) above is nil.
This Part applies to a relevant year if —
the contracted-out condition is not satisfied in respect of any tax week in the year; and
there is a surplus in the pensioner's earnings factor for the year.
The appropriate amount for the year for the purposes of paragraph 1 above is either—
the flat rate amount for the year (if the pensioner's earnings factor for the year does not exceed the LET), or
the sum of the flat rate amount and the earnings-related amount for the year (if that earnings factor exceeds the LET).
Where the final relevant year is 2015-16 or an earlier tax year, the flat rate amount for the year is calculated by multiplying the FRAA in accordance with the last order under section 130AA of the Administration Act to come into force before the end of the final relevant year. Otherwise, the flat rate amount is calculated by increasing the FRAA by the percentage by which earnings factors for 2015-16 are directed to be increased by the last order under section 130 of the Administration Act to come into operation before the end of the final relevant year.
The earnings-related amount for the year is calculated as follows—
take the part of the earnings factor for the year which exceeds the LET ... ;
multiply that amount in accordance with the last order under section 130 of the Administration Act to come into force before the end of the final relevant year;
multiply the amount found under sub-paragraph (b) above by 10 per cent.;
divide the amount found under sub-paragraph (c) above by 44.
This Part applies to a relevant year if —
the contracted-out condition is satisfied in respect of each tax week in the year; and
there would be a surplus in the pensioner's earnings factor for the year if section 44A of the Pensions Act did not apply in relation to any tax week falling in the year.
The appropriate amount for the year for the purposes of paragraph 1 above is calculated as follows—
calculate amounts A and B in accordance with paragraphs 8 to 10 below;
subtract amount B from amount A.
Amount A is calculated in accordance with this paragraph if the pensioner's assumed earnings factor for the year does not exceed the LET. In such a case, amount A is the flat rate amount for the year. Where the final relevant year is 2015-16 or an earlier tax year, the flat rate amount for the year is calculated by multiplying the FRAA in accordance with the last order under section 130AA of the Administration Act to come into force before the end of the final relevant year. Otherwise, the flat rate amount is calculated by increasing the FRAA by the percentage by which earnings factors for 2015-16 are directed to be increased by the last order under section 130 of the Administration Act to come into operation before the end of the final relevant year.
Amount A is calculated in accordance with this paragraph if the pensioner's assumed earnings factor for the year exceeds the LET. In such a case, amount A is calculated as follows— Where the final relevant year is 2015-16 or an earlier tax year, the flat rate amount for the year is calculated by multiplying the FRAA in accordance with the last order under section 130AA of the Administration Act to come into force before the end of the final relevant year. Otherwise, the flat rate amount is calculated by increasing the FRAA by the percentage by which earnings factors for 2015-16 are directed to be increased by the last order under section 130 of the Administration Act to come into operation before the end of the final relevant year.
Amount B is calculated as follows— Section 44B above is to be ignored in applying section 44(6) above for the purposes of this paragraph.
The Department may make regulations containing provision for finding for a tax year the amount referred to in section 45(2)(d) above—
in cases where the circumstances relating to the pensioner change in the course of the year, and
in such other cases as the Department thinks fit.
In this Schedule—
“The FRAA” means the flat rate accrual amount. Where the final relevant year is 2015-16 or an earlier tax year, that amount is £72.80 for the flat rate introduction year and subsequent tax years (but subject to section 130AA of the Administration Act). Otherwise, that amount is £93.60 for the flat rate introduction year and subsequent tax years.
Where a person’s entitlement to a shared additional pension is deferred and the period of deferment is at least 12 months, the person shall, on claiming his pension or within a prescribed period after claiming it, elect in the prescribed manner either— If no election under sub-paragraph (1) is made within the period prescribed under that sub-paragraph, the person is to be treated as having made an election under sub-paragraph (1)(b). Regulations—
This paragraph applies where a person’s entitlement to a shared additional pension is deferred and either— The rate of the person’s shared additional pension shall be increased by an amount equal to the aggregate of the increments to which he is entitled under paragraph 3, but only if that amount is enough to increase the rate of the pension by at least 1 per cent.
A person is entitled to an increment under this paragraph for each complete incremental period in his period of deferment. The amount of the increment for an incremental period shall be 1/5th per cent. of the weekly rate of the shared additional pension to which the person would have been entitled for the period if his entitlement had not been deferred. Amounts under sub-paragraph (2) shall be rounded to the nearest penny, taking any 1/2p as nearest to the next whole penny. Where an amount under sub-paragraph (2) would, apart from this sub-paragraph, be a sum less than 1/2p, the amount shall be taken to be zero, notwithstanding any other provision of this Act, the Pensions Act or the Administration Act. In this paragraph “incremental period” means any period of six days which are treated by regulations as days of increment for the purposes of this paragraph in relation to the person and pension in question. Where one or more orders have come into force under section 132 of the Administration Act during the period of deferment, the rate for any incremental period shall be determined as if the order or orders had come into force before the beginning of the period of deferment. The sums which are the increases in the rates of shared additional pension under this paragraph are subject to alteration by order made by the Department under section 132 of the Administration Act.
This paragraph applies where— The person is entitled to an amount calculated in accordance with paragraph 5 (a “lump sum”).
The lump sum is the accrued amount for the last accrual period beginning during the period of deferment. In this paragraph— The accrued amount for an accrual period for a person is— where— A is the accrued amount for the previous accrual period (or, in the case of the first accrual period beginning during the period of deferment, zero); P is the amount of the shared additional pension to which the person would have been entitled for the accrual period if his entitlement had not been deferred; R is— a percentage rate 2 per cent. higher than the Bank of England base rate, or if a higher rate is prescribed for the purposes of paragraphs 3B and 7B of Schedule 5 to this Act, that higher rate. For the purposes of sub-paragraph (3), any change in the Bank of England base rate is to be treated as taking effect— For the purposes of the calculation of the lump sum, the amount of the shared additional pension to which the person would have been entitled for an accrual period does not include, in prescribed circumstances, such amount as may be prescribed. The lump sum must be rounded to the nearest penny, taking any 1/2p as nearest to the next whole penny.
Note: 1. The following abbreviations are used in this Table:— 1975 = The Social Security (Northern Ireland) Act 1975 (c. 15) 1975OC = The Industrial Injuries and Diseases (Northern Ireland Old Cases) Act 1975 (c.17) 1975P = The Social Security Pensions (Northern Ireland) Order 1975 (NI 15) 1975CB = The Child Benefit (Northern Ireland) Order 1975 (NI 16) 1976 = The Social Security and Family Allowances (Northern Ireland) Order 1976 (NI 9) 1976IR = The Industrial Relations (Northern Ireland) Order 1976 (NI 16) 1977 = The Social Security (Miscellaneous Provisions) (Northern Ireland) Order 1977 (NI 11) 1977A = The Social Security (Miscellaneous Provisions) Act 1977 (c. 5) 1977SB = The Supplementary Benefits (Northern Ireland) Order 1977 (NI 27) 1979 = The Social Security (Northern Ireland) Order 1979 (NI 5) 1980 = The Social Security (Northern Ireland) Order 1980 (NI 8) 1980(2) = The Social Security (No. 2) (Northern Ireland) Order 1980 (NI 13) 1980A = The Social Security Act 1980 (c. 30) 1981C = The Social Security (Contributions) (Northern Ireland) Order 1981 (NI 9) 1981 = The Social Security (Northern Ireland) Order 1981 (NI 25) 1981MC = The Magistrates’ Courts (Northern Ireland) Order 1981 (NI 26) 1982 = The Social Security (Northern Ireland) Order 1982 (NI 16) 1982A = The Social Security and Housing Benefits Act 1982 (c. 24) 1982SR = The Social Security (Contributions, Re-rating) Order (Northern Ireland) 1982 (SR 1982 No. 413) 1983 = The Social Security Adjudications (Northern Ireland) Order 1983 (NI 17) 1984 = The Health and Social Security (Northern Ireland) Order 1984 (NI 8) 1984F = The Fines and Penalties (Northern Ireland) Order 1984 (NI 3) 1985 = The Social Security (Northern Ireland) Order 1985 (NI 16) 1985SR = The Social Security (Contributions and Credits) (Transitional and Consequential Provisions) Regulations (Northern Ireland) 1985 (SR 1985 No. 260) 1986 = The Social Security (Northern Ireland) Order 1986 (NI 18) 1986A = The Social Security Act 1986 (c. 50) 1987 = The Social Fund (Maternity and Funeral Expenses) (Northern Ireland) Order 1987 (NI 8) 1988 = The Social Security (Northern Ireland) Order 1988 (NI 2) 1988E = The Employment and Training (Amendment) (Northern Ireland) Order 1988 (NI 10) ICTA 1988 = The Income and Corporation Taxes Act 1988 (c. 1) 1989 = The Social Security (Northern Ireland) Order 1989 (NI 13) 1990 = The Social Security (Northern Ireland) Order 1990 (NI 15) 1991C = The Social Security (Contributions) (Northern Ireland) Order 1991 (NI 22) 1991D = The Disability Living Allowance and Disability Working Allowance (Northern Ireland) Order 1991 (NI 17) 1991R = The Social Security (Contributions) (Re-rating) (No. 2) Order (Northern Ireland) 1991 (SR 1991 No. 542) 1991RF = The Redundancy Fund (Abolition) (Northern Ireland) Order 1991 (NI 2) 1991SP = The Statutory Sick Pay (Northern Ireland) Order 1991 (NI 9) 1992CP = The Social Security (Consequential Provisions) Act 1992 (c. 6) 1992U = The Social Security Benefits Up-rating Order (Northern Ireland) 1992 (SR 1992 No. 18) M (followed by a number) = The paragraph in the Memorandum under the Consolidation of Enactments (Procedure) Act 1949
The Table does not contain any entries in respect of Article 2(3) of the Social Security Pensions (Northern Ireland) Order 1975 (NI 15) under which, with certain exceptions, that Order and the Social Security (Northern Ireland) Act 1975 (c. 15) have effect as if the provisions of the Order were contained in the Social Security (Northern Ireland) Act 1975. The effect is that the general provisions of the Social Security (Northern Ireland) Act 1975 apply to the provisions of that Order.
The Table does not show the effect of transfer of functions orders. Provision Derivation 1(1) 1975 s. 1(1); Industrial Relations (No. 2) (NI) Order 1976 (NI 28) art. 20(2); 1986 Sch. 10; 1989 Sch. 9; 1990 art. 18(1), (2); 1991RF Sch. 2 (2) 1975 s. 1(2); 1991C art. 3(2) (3) 1975 s. 1(3) (4) 1975 s. 1(4); 1991C art. 4(1) (5) 1975 s. 1(4A); 1990 art. 18(2); 1991SP art. 3(4) (6) 1975 s. 1(6); 1991C art. 3(3) 2 1975 s. 2 3 1975 s. 3(1), (2), (3) 4(1) 1975 s. 3(1A); 1982 arts. 25, 30(1); 1986 Sch. 4 para. 10 (2), (3) 1975 s. 3(1B), (1C); 1982 art. 30(1) (4) 1975 s. 3(1D); 1989 Sch. 8 para. 1 (5) 1975 s. 3(4); 1982 Sch. 4 para. 4 5(1) 1975 s. 4(1); 1975P art. 3(1), Sch. 5 para. 18(a); 1985 art. 9(1), Sch. 5 para. 7 (2), (3) 1975P art. 3(2), (3); 1986 art. 75(4) 6(1) 1975 s. 4(2); 1976 art. 3(1); 1982 Sch. 5 (2) 1975P art. 6(1); 1984 Sch. 5 para. 4 (3) 1975 s. 4(3); 1989 Sch. 7 para. 1(1) (4) 1975 s. 4(2) (5) 1975 s. 4(7); 1979 art. 11(2); 1985 art. 10 (6) 1986 art. 75(3) 7 1975 s. 4(4), (5) 8(1) - (3) 1975 s. 4(6), (6A), (6B); 1989 art. 3(1) (4) 1986 art. 75(3) 9(1) - (3) 1975 s. 4(6C) - (6E); 1985 art. 9(2); 1989 Sch. 7 para. 1(2); SR 1991 No. 73 art. 2; 1991R art. 2 (4) 1975 s. 4(6C), (6E); 1985 art. 9(2) (5) 1986 art. 75(3) 10 1975 s. 4A; 1991C art. 3(5) 11(1) 1975 s. 7(1); 1976 art. 3(1); 1984 art. 11(1); 1991R art. 3(a) (2) 1975P art. 6(2) (3) 1975 s. 7(4) (4) 1975 s. 7(5); 1991R art. 3(b) (5) 1975 s. 7(6) 12 1975 s. 7A; 1984 art. 11(2); 1985SR reg. 4(2); 1989 Sch. 7 para. 2, Sch. 9 13(1) 1975 s. 8(1); 1976 art. 3(1); 1984 art. 12(1)(a); 1991R art. 4 (2) 1975 s. 8(2); 1975P Sch. 6 (3) 1975 s. 8(2)(a); 1975P Sch. 6 (4) 1975 s. 8(2A); 1984 art. 12(1)(b), (3) (5) - (7) 1975 s. 8(2B) - (2D); 1984 art. 12(3); 1985SR reg. 4(3); 1989 Sch. 7 para. 3 14(1) 1975P art. 7(1); 1986 Sch. 8 para. 4 (2) 1975P art. 7(3) (3) 1975P art. 7(2) (4) 1975P art. 7(2); 1977 art. 3(6) 15(1), (2) 1975 s. 9(1); 1989 Sch. 7 para. 4(a), (b) (3) 1975 s. 9(2); 1982SR art. 5(a); 1991R art. 5 (4) ICTA 1988 Sch. 29 para. 14 (5) 1975 s. 9(1); 1989 Sch. 7 para. 4(c) 16 1975 s. 9(3) 17(1) 1975 s. 9(4) (2) 1975 s. 9(5); 1975P Sch. 6 (3) - (6) 1975 s. 9(6) 18 1975 s. 10; 1982SR art. 5(a); 1991R art. 5 19(1) - (3) 1975 s. 11 (4) - (6) 1975P art. 5(2) - (4); 1986 Sch. 8 para. 3 20 1975 s. 12; 1975P Sch. 5 para. 19; 1980 art. 6(1)(i); 1984 Sch. 3 para. 1; 1986 art. 41, Sch. 9 para. 39, Sch. 10; 1989 Sch. 7 para. 5 21(1), (2) 1975 s. 13(1); 1980 art. 6(1)(ii); 1986 Sch. 9 para. 40, Sch. 10 (3) 1975 s. 13(6) (4) 1975 s. 13(8); 1986 Sch. 9 para. 46(b) (5) 1975 s. 13(6); 1986 Sch. 8 para. 1(6) (6) 1975 s. 13(7) 22(1) 1975 s. 13(2); 1986 Sch. 8 para. 1(1) (2) 1975 s. 13(2); 1975P Sch. 5 para. 20(a); 1980(2) Sch.; 1986 Sch. 9 para. 46(a) (3) 1975 s. 13(5); 1986 Sch. 8 para. 1(4)(c); 1989 Sch. 7 para. 6 (4) 1975 s. 13(3); 1975P Sch. 5 para. 20(b); 1986 Sch. 8 para. 1(2) (5) 1975 s. 13(4); 1980(2) Sch.; 1986 Sch. 8 para. 1(3) (6) 1975 s. 13(5AA); 1989 art. 6(3) (7) 1977 art. 18(25) 23(1) 1975 s. 13(5); 1979 Sch. 3 para. 4; 1986 Sch. 8 para. 1(4)(a); 1988 Sch. 2 para. 1(1)(a) (2) 1975 s. 13(5ZA); 1988 Sch. 2 para. 1(1)(b) (3) 1975 s. 13(5); 1989 art. 6(2) (4) 1975 s. 13(5A); 1985 Sch. 5 para. 1(b); M1, M12 24(1) 1975 s. 13(5B); 1986 Sch. 8 para. 1(5) (2) 1975 s. 13(5C); 1989 art. 6(4) 25(1) 1975 s. 14(1) (2) 1975 s. 14(2); 1989 Sch. 1 para. 4(1) (3) 1975 s. 14(3) (4) 1975 s. 14(4); 1975P art. 20(1); 1982 Sch. 4 para. 5 (5), (6) 1975 s. 14(6); 1975P Sch. 5 para. 21(b); 1979 Sch. 3 para. 5; 1986 Sch. 9 para. 53; 1989 Sch. 9 (7) 1975 s. 14(8) 26(1) 1975 s. 18(1) (2) - (4) 1975 s. 18(2) - (2B); 1989 art. 13 (5) 1975 s. 18(3) (6) 1975 s. 18(4); 1986 art. 44(1); 1989 Sch. 7 para. 7 27(1), (2) 1975 s. 19(1), (1A); 1986 art. 45(1) (3) 1975 s. 19(2) 28(1) 1975 s. 20(1); 1986 art. 44(2)(a); Unemployment Benefit (Disqualification Period) Order (NI) 1988 (SR 1988 No. 83) art. 2; 1988E arts. 5(2), 6(a); 1989 art. 14(1) (2) 1975 s. 20(1A); 1986 art. 44(3)(a); 1989 Sch. 9 (3) 1975 s. 20(3) (4) 1975 s. 20(3A); 1985 art. 12 (5) 1975 s. 20(4); 1989 art. 14(3) (6) 1975 s. 20(5); 1988E art. 5(3) 29 1975 s. 20A; 1989 art. 14(4) 30(1) 1980(2) art. 5(1); 1988 art. 8; 1989 art. 11(1) (2) 1980(2) art. 5(1A); 1982 Sch. 4 para. 19 (3) 1980(2) art. 5(2); 1989 art. 11(1) (4) 1980(2) art. 5(3) 31(1) 1975 s. 14(1) (2) 1975 s. 14(2); 1989 Sch. 1 para. 4(1) (3) 1975 s. 14(2A); 1982 art. 32(3) (4) 1975 s. 14(3) (5) 1975 s. 14(4); 1975P art. 20; 1982 Sch. 4 para. 5 (6), (7) 1975 s. 14(6); 1975P Sch. 5 para. 21(b); 1979 Sch. 3 para. 5; 1986 Sch. 9 para. 53; 1989 Sch. 9 (8) 1975 s. 14(8) 32(1), (2) 1975 s. 20(2), (3) (3) 1975 s. 20(5)(c) 33(1) 1975 s. 15(1); 1989 Sch. 1 para. 5(1) (2) 1975 s. 15(2); 1989 Sch. 1 para. 5(2) (3) 1975 s. 15(3); 1975P art. 16, Sch. 5 para. 22(b); 1990 art. 6(1) (4), (5) 1975 s. 15(4); 1975P Sch. 5 para. 22(c); 1979 Sch. 1 para. 1, Sch. 3 para. 6; 1986 Sch. 9 para. 53 (6) 1975 s. 15(5) (7), (8) 1975 s. 15(5A), (5B); 1991D art. 11(1) (9) 1975 s. 15(6); 1982 Sch. 4 para. 6 (10), (11) 1975 s. 15A(1), (2); 1985 art. 18(3) 34(1), (2) 1975 s. 16(1); 1985 art. 11(1)(a) (3) 1975 s. 16(2); 1979 Sch. 1 para. 10 (4) - (6) 1975 s. 16(2B) - (2D); 1985 art. 11(1)(b); 1986 art. 19(1)(b) (7) 1975 s. 16(3); 1985 art. 11(1)(c) 35(1) - (3) 1975 s. 22(1) - (3); 1986 Sch. 4 para. 13 (4) 1975 s. 22(4A); 1988 Sch. 4 para. 2(b) (5) - (7) 1975 s. 22(5) - (7); 1986 Sch. 4 para. 13 36(1), (2) 1975 s. 24(1), (2); 1986 art. 37(1) (3) 1975 s. 24(3); 1989 Sch. 7 para. 8 37(1) 1975 s. 25(1); 1975P Sch. 5 para. 23; 1975CB Sch. 4 para. 10(a); Human Fertilisation and Embryology Act 1990 (c. 37) Sch. 4 para. 3 (2) 1975 s. 25(2); 1975CB Sch. 4 para. 10(b) (3), (4) 1975 s. 25(3), (4); 1989 Sch. 8 para. 4(1) 38(1) 1975 s. 26(1); 1975P Sch. 5 para. 24; 1986 art. 37(3) (2), (3) 1975 s. 26(3), (4); 1989 Sch. 8 para. 4(2) (4) 1989 art. 8(1) 39(1) 1975P art. 15(1), (3) (2) 1975P art. 15(2) (3) 1986 art. 20(1)(c) (4), (5) 1975 s. 26(2); 1986 art. 37(3)(b) (6) 1989 art. 8(1) 40(1) 1975P art. 17(1); 1986 Sch. 9 para. 45(a) (2) 1975P art. 17(1A); 1989 Sch. 7 para. 17 (3) 1975P art. 17(2); 1986 Sch. 9 para. 45(b) (4) 1975P art. 17(3) (5) 1975P art. 17(4); 1986 Sch. 9 para. 45(c); 1990 art. 6(2) (6) 1977 art. 13(6) (7) 1975P art. 17(5); 1977 art. 5(4); 1989 Sch. 1 para. 10(1) (8) 1975P art. 17(6) 41(1) 1975P art. 18(1); 1979 Sch. 1 para. 18 (2), (3) 1975P art. 18(2), (3) (4), (5) 1975P art. 18(4); 1990 art. 6(3) (6) 1986 art. 20(1)(d) (7) 1975P art. 18(5); 1977 art. 5(4); 1989 Sch. 1 para. 10(2) (8) 1975P art. 18(6) 42 1975P art. 18A; 1991D art. 11(3) 43(1) 1975 s. 27(6) (2) 1977 art. 5(1); 1979 Sch. 1 para. 8 (3) - (5) 1975P art. 27 44(1) 1975 s. 28(1); 1975P Sch. 5 para. 25; 1989 Sch. 8 para. 4(3) (2) 1975 s. 28(1A); 1989 Sch. 8 para. 4(4) (3), (4) 1975P art. 8(1); 1992U art. 4(2) (5) 1975P art. 8(4); 1979 Sch. 3 para. 16 (6) 1975P art. 8(5); 1986 Sch. 8 para. 5(1) (7) 1975P art. 8(6) (8) Transitional 45(1) 1975P art. 8(2); 1986 art. 19(2) (2), (3) 1975P art. 8(2A); 1986 art. 19(3) (4), (5) 1975P art. 8(2B); 1986 art. 19(3) (6), (7) 1975P arts. 8(3), 70A; 1979 art. 14; 1986 art. 19(4) (8) Drafting 46(1) 1986 art. 19(6) (2) 1986 art. 19(5) 47(1) 1975 s. 28(7); 1980(2) art. 3(3); 1985 art. 11(2)(a), (b) (2) - (4) 1975 s. 28(7A) - (7C); 1985 art. 11(2)(c); 1986 art. 19(1)(b) (5) 1975 s. 28(8) (6) 1980(2) art. 3(4) 48(1) 1975P art. 22(1); 1979 Sch. 1 para. 5 (2) 1979 Sch. 1 para. 20 (3) 1975P art. 22(2) 49(1) 1975 s. 29(1) (2), (3) 1975 s. 29(2), (3); 1989 art. 9(3)(a) (4) 1975 s. 29(4) (5) 1975 s. 29(5); 1989 art. 9(3)(b) (6) 1975 s. 29(6) (7), (8) 1975 s. 29(9), (9A); 1989 Sch. 8 para. 4(5) 50(1) 1975 s. 29(7); 1975P Sch. 5 para. 26 (2) 1975 s. 29(8); 1985 art. 11(3) (3), (4) 1975P art. 9 (5) 1986 art. 20(1)(a) 51(1) 1975P art. 10(1); 1979 Sch. 1 paras. 4, 14 (2) 1975P art. 10(2) (3) 1986 art. 20(1)(b) (4) 1975P art. 10(3); 1989 Sch. 1 para. 9(2) 52(1) - (3) 1975P art. 11(1) - (3); 1986 art. 19(1) (4) 1979 Sch. 1 para. 15 53(1), (2) 1975P art. 12; 1986 art. 19(1)(a) (3) 1979 Sch. 1 para. 16 54(1), (2) 1975 s. 30(3); 1989 Sch. 9 (3) 1975 s. 30(4); 1975P Sch. 5 para. 27 (4) 1975 s. 30(5); 1989 Sch. 1 para. 2(2) 55 1975P art. 14; 1989 art. 9(4) 56(1), (2) 1975 s. 31; 1975CB Sch. 4 para. 11; 1977 art. 18(2) (3), (4) 1975 s. 43(1); 1975CB Sch. 4 para. 16(a) (5) 1975 s. 43(2); 1975CB Sch. 4 para. 16(b); 1977 art. 18(3) (6) 1986 art. 41 57(1) 1975 s. 17(1); 1980(2) art. 3(1); 1989 art. 12(2) (2) 1975 s. 22(4); 1986 Sch. 4 para. 13; 1988 Sch. 4 para. 2(a) (3) 1975 s. 17(2); 1989 art. 12(3); M2 (4) 1975 s. 17(2A); 1988 Sch. 4 para. 1 (5) 1975 s. 17(2B); 1989 art. 12(4) (6), (7) 1975 s. 17(2C), (2D); 1989 Sch. 8 para. 3 (8) 1975 s. 17(3) (9), (10) 1975 s. 17(4), (5); 1980(2) art. 3(4); 1981 art. 6 58(1) 1989 Sch. 8 para. 2(1) (2) 1989 Sch. 8 para. 2(2); 1990 Sch. 6 para. 19(2) (3) 1989 Sch. 8 para. 2(3) (4) 1989 Sch. 8 para. 2(6); 1990 Sch. 6 para. 19(3) (5) 1989 Sch. 8 para. 2(7) 59(1), (2) 1975 s. 20(2), (3) (3) 1975 s. 20(5)(c) 60(1) 1975 s. 33(1), (2) (2), (3) 1986 Sch. 3 para. 10; 1988 Sch. 1 para. 5 (4) - (6) 1975 s. 33(3); 1975P Sch. 5 para. 28; 1990 Sch. 6 para. 1(1) (7) 1975 s. 33(4); 1975P art. 21(5); 1986 art. 19(1) (8) 1986 Sch. 3 para. 10; 1988 Sch. 1 para. 5 61(1) 1977 art. 7(1); 1986 art. 19(1)(a); 1990 Sch. 6 para. 1(3) (2) 1977 art. 7(2); 1986 art. 19(1)(a); 1990 Sch. 6 para. 1(4) 62 1975P art. 26 63 1975 s. 34; 1975P Sch. 5 para. 29; 1984 Sch. 2 para. 2; 1990 art. 4(3); 1991D art. 3(1), Sch. 4 64 1975 s. 35(1); 1988 art. 3; 1991D art. 4(1) 65(1) 1975 s. 35(2); 1979 art. 3(2); 1989 Sch. 8 para. 5(2) (2) 1975 s. 35(2A); 1979 art. 3(3) (3) 1975 s. 35(3); 1991D Sch. 2 para. 2(2) (4) 1975 s. 35(4); 1989 Sch. 8 para. 5(3)(a); 1991D Sch. 2 para.2(3) (5) 1975 s. 35(4A); 1980 Sch. 1 para. 8; 1989 Sch. 8 para. 5(4); 1991D Sch. 2 para. 2(3) (6) 1975 s. 35(4); 1979 art. 3(5); 1989 Sch. 8 para. 5(3)(b); 1990 art. 3(2); 1991D Sch. 4 66 1975 s. 35(2B), (2C); 1990 art. 3(1); 1991D Sch. 2 para. 2(1) 67(1) 1975 s. 35(5A); 1979 art. 3(6) (2) 1975 s. 35(6) 68(1) - (4) 1975 s. 36(1) - (4); 1984 art. 5(1) (5) 1975 s. 36(4A); 1985 Sch. 4 para. 2 (6), (7) 1975 s. 36(5), (6); 1984 art. 5(1) (8), (9) 1975 s. 36(6A), (6B); 1989 Sch. 8 para. 6 (10) 1975 s. 36(6C); 1991D art. 11(2) (11) 1975 s. 36(7); 1984 art. 5(1); 1989 Sch. 8 para. 2(5); 1990 Sch. 6 para. 19(4) (12) 1989 Sch. 8 para. 2(4) (13) 1975 s. 36(8); 1984 art. 5(1); 1989 Sch. 8 para. 2(6) (part), (7) 69 1975 s. 36A; 1990 art. 4(1) 70(1) 1975 s. 37(1) (2) 1975 s. 37(2); 1991D Sch. 2 para. 3 (3) - (5) 1975 s. 37(3) - (5) (6) 1975 s. 37(6) (7) - (9) 1975 s. 37(7) - (9) (10) 1975 s. 37(6) 71 1975 s. 37ZA; 1991D art. 3(2) 72 1975 s. 37ZB; 1991D art. 3(2) 73 1975 s. 37ZC; 1991D art. 3(2) 74(1) 1977 art. 10(1); 1991D Sch. 2 para. 7 (2) 1977 art. 10(3) 75 1975 s. 37ZD; 1991D art. 3(2) 76 1975 s. 37ZE; 1991D art. 3(2) 77(1) 1975 s. 38(1); 1975CB Sch. 4 para. 13(a) (2), (3) 1975 s. 38(2), (3) (4), (5) 1975 s. 43(1); 1975CB Sch. 4 para. 16(a) (6) 1975 s. 43(2); 1975CB Sch. 4 para. 16(b); 1977 art. 18(3) (7) 1975 s. 38(1) (8) 1975 s. 38(4) (9) 1975 s. 38(5); 1975CB Sch. 4 para. 13(c) (10) 1975 s. 38(6); 1986 art. 46(a) (11) 1975 s. 38(7); 1986 art. 46(b) 78(1), (2) 1975 s. 39(1)(a), (b) (3), (4) 1975 s. 39(1)(c); 1979 Sch. 1 para. 2; 1986 art. 19(1)(b) (5) 1975 s. 39(2) (6) 1975 s. 39(2A); 1985 art. 14(1)(b) (7), (8) 1975 s. 39(3), (3A); 1989 Sch. 8 para. 4(6) (9) 1975 s. 39(4) 79 1975 s. 40 80(1) 1975 s. 41(1); 1975CB Sch. 4 para. 14(a) (2) 1975 s. 41(2); 1984 Sch. 3 para. 2(a) (3) 1975 s. 41(2A); 1984 Sch. 3 para. 2(c) (4) 1975 s. 41(2B); 1984 Sch. 3 para. 2(c); 1992U art. 11 (5), (6) 1975 s. 41(4), (5); 1975CB Sch. 4 para. 14(b), (c) (7) 1975 s. 41(2D); 1984 Sch. 3 para. 2(c) 81(1), (2) 1975 s. 43(1); 1975CB Sch. 4 para. 16 (3) 1975 s. 43(2); 1975CB Sch. 4 para. 16(b); 1977 art. 18(3) 82(1) 1975 s. 44(1); 1975CB Sch. 4 para. 17(a); 1980 Sch. 1 para. 5(2); 1988 Sch. 4 para. 3(a) (2) 1975 s. 44(2); 1975CB Sch. 4 para. 17(a); 1980 Sch. 1 para. 5(2) (3) 1975 s. 44(3)(a); 1988 Sch. 4 para. 3(b) (4) 1975 s. 44(3)(c); 1975CB Sch. 4 para. 17(b); 1980 Sch. 1 para. 4 (5) 1975 s. 44(4) 83(1) 1975 s. 45(1) (2) 1975 s. 45(2); 1975CB Sch. 4 para. 18; 1988 Sch. 4 para. 4(a) (3) 1975 s. 45(2A); 1985 art. 15(1) 84(1) 1975 s. 45A(1); 1984 art. 6; 1985 art. 15(2)(a) (2) 1975 s. 45A(2); 1985 art. 15(2)(b); 1988 Sch. 4 para. 5(a) (3) 1975 s. 45A(3); 1985 art. 15(2)(b) 85(1) 1975 s. 46(1) (2) 1975 s. 46(2); 1975CB Sch. 4 para. 19; 1980 Sch. 1 para. 4(b) (3) 1975 s. 46(3) (4) 1975 s. 46(4); 1985 art. 15(3) 86(1) 1975 s. 47(1); 1975CB Sch. 4 para. 20; 1980 Sch. 1 para. 5(2); 1989 Sch. 8 para. 7(1) (2) 1975 s. 47(1A); 1985 art. 15(4)(b) 87(1) 1975 s. 47A; 1980 Sch. 1 para. 5; 1990 Sch. 6 para. 1(2) (2) 1975 s. 47A; 1990 Sch. 6 para. 1(2) 88 1975 s. 48(1) 89 1975 s. 47B; 1984 art. 8(a); 1989 art. 11(3) 90 1975 s. 49; 1984 Sch. 2 para. 2 91 1975 s. 49A; 1986 art. 45(2) 92 1975 s. 84A; 1989 Sch. 8 para. 7(2) 93 1991D art. 11(5) 94(1) 1975 s. 50(1); 1986 Sch. 3 para. 2 (2) 1975 s. 50(1A); 1988 Sch. 4 para. 8 (3) 1975 s. 50(3) (4) 1975 s. 50(4); 1982 Sch. 4 para. 8(2) (5) 1975 s. 50(5) (6) 1975 s. 50(6); 1982 Sch. 4 para. 8(3) (7) 1986 Sch. 10 95(1) - (3) 1975 s. 51 (4), (5) 1977 art. 13(3) 96 1975 s. 148 97 1975 s. 147 98 - 101 1975 ss. 52 - 55 102(1), (2) 1975 s. 50A(1), (2); 1982 art. 32(4) (3) 1975 s. 50A(3); 1982 art. 32(4); 1989 Sch. 1 para. 8(1) 103(1) 1975 s. 57(1); 1986 Sch. 3 para. 3(1) (2) - (4) 1975 s. 57(1A) - (1C); 1986 Sch. 3 para. 3(2) (5) 1975 s. 57(3) (6) 1975 s. 57(4); 1982 art. 32(2); 1989 Sch. 7 para. 11 (7), (8) 1975 s. 57(6); 1986 Sch. 3 para. 3(4) 104(1), (2) 1975 s. 61(1), (2) (3), (4) 1975 s. 61(3), (4); 1986 Sch. 3 para. 6 105 1975 s. 63 106 Drafting 107 1975 s. 91; 1982 Sch. 4 para. 11, Sch. 5; M4 108(1) - (4) 1975 s. 76(1) - (4) (5) 1975 s. 76(4A); 1990 Sch. 6 para. 2(1) (6) 1975 s. 76(5) 109(1), (2) 1975 s. 77(1), (2); 1990 art. 5(7), Sch. 6 para. 2(2) (3) 1975 s. 77(3) (4) - (6) 1975 s. 77(4); 1986 Sch. 3 para. 13 (7) 1975 s. 77(5); 1986 Sch. 3 para. 13 110 1975 s. 78 111 Drafting 112(1), (2) 1977 art. 14(1); 1977SB Sch. 7; 1986 Sch. 10 (3) 1977 art. 14(2); 1986 Sch. 9 para. 49, Sch. 10 113(1), (2) 1975 s. 82(5), (6) (3) 1975 s. 83; 1985 Sch. 5 para. 3 114(1), (2) 1975 s. 84(1), (2) (3) 1975 s. 84(4); 1985 art. 15(6) (4) 1975 s. 84(5); 1985 art. 15(8); 1986 Sch. 3 paras. 4, 15 115(1), (2) 1975 s. 122(1), (2) (3) 1975 s. 122(2) (4) Drafting 116 1975 s. 123 117 - 119 1975 ss. 124 - 126 120 1975 s. 152 121 1975 Sch. 17; 1975P Sch. 5 para. 44; 1975CB Sch. 4 para. 37; 1977 art. 18(1); 1980 Sch. 1 para. 7; 1984 Sch. 2 para. 9; 1985 Sch. 5 para. 6; 1986 Sch. 10; 1989 arts. 3(3), 11(2), 14(5), Sch. 1 para. 3(11); 1990 Sch. 6 para. 9; 1991D art. 11(4); drafting 122(1), (2) 1986 art. 21(1), (2); 1991D art. 8(2), (3) (3) 1986 art. 32(4) 123(1) 1986 art. 21(3); 1988 art. 6(1); 1989 art. 15(1) (2) 1986 art. 21(4N); 1988 art. 6(2) (3) 1986 art. 21(4) (4) 1986 art. 22(1); 1988 Sch. 4 para. 16(1) (5), (6) 1986 art. 22(1A), (1B); 1988 Sch. 4 para. 16(2) 124(1) - (4) 1986 art. 21(4A) - (4D); 1988 art. 6(2) (5) 1986 art. 21(4N); 1988 art. 6(2) 125(1) - (4) 1986 art. 24(1) - (4) (5) 1986 art. 24(5); ICTA 1988 Sch. 29 para. 32 (6) 1986 art. 24(5A); 1988 Sch. 4 para. 17(1) (7) 1986 art. 24(6); 1990 Sch. 6 para. 12(2); 1992U art. 15 (8) 1986 art. 24(7); 1990 Sch. 6 para. 12(3) 126 1986 art. 24A; 1988 Sch. 4 para. 18; 1989 Sch. 8 para. 15 127(1) 1986 art. 21(5), (5A); 1988 art. 5(1); 1991D art. 10(1) (2) 1986 art. 22(2), (3) (3) 1986 art. 21(6); 1989 Sch. 8 para. 14 (4) 1986 art. 21(10); 1991D art.10(2) (5) 1986 art. 22(6)(a) (6) 1986 art. 79(3) 128(1) 1986 art. 21(6A), (6D); 1991D art. 8(4) (2), (3) 1986 art. 21(6B), (6C); 1991D art. 8(4) (4) 1986 art. 21(6E); 1991D art. 8(4) (5) 1986 art. 22(3A), (3B); 1991D art. 8(8) (6) 1986 art. 21(6F); 1991D art. 8(4) (7) 1986 art. 28B(4); 1991D art. 9(1) (8) 1986 art. 22(6); 1991D art. 8(9) (9) 1986 art. 79(3); 1991D Sch. 3 para. 6 129(1), (2) 1986 art. 21(7), (8) (3) 1986 art. 22(4), (5) (4) 1986 art. 22(6)(b) 130(1) 1986 art. 23(6) (2) 1986 art. 21(9) (3) 1986 art. 22(7) 131(1), (2) 1986 art. 23(1), (2) (3), (4) 1986 art. 23(2A), (2B); 1990 art. 11 (5), (6) 1986 art. 23(3), (4) 132(1) 1986 art. 23(5) (2), (3) 1986 art. 23(7), (8) (4) 1986 art. 23(9) 133(1) 1986 arts. 2(2), 21(11), 29(1)(b); 1991D art. 8(6); drafting (2) 1986 art. 21(12); 1989 art. 15(2); 1991D art. 8(7) 134(1) 1986 art. 33(2); 1987 art. 3 (2) 1986 art. 33(2A); 1988 Sch. 3 para. 1 (3) 1986 art. 34(1A); 1988 Sch. 3 para. 8 (4) 1986 art. 2(2) 135(1) - (3) 1986 art. 34(2) - (4) (4) 1986 art. 34(4A); 1988 Sch. 3 para. 9 (5) 1986 art. 34(11) 136(1) 1986 art. 34(9); 1988 Sch. 3 para. 10 (2) 1986 art. 34(10) (3) 1986 art. 34(10ZA); 1990 art. 12(3) (4) 1986 art. 34(10A); 1988 Sch. 3 para. 11; 1990 art. 12(4) (5) 1986 art. 33(11); 1988 Sch. 3 para. 6 137 1975CB art. 3(1) 138(1) 1975CB art. 4(1); 1986 art. 71(1)(a); 1988 art. 6(3) (2), (3) 1975CB art. 4(1A), (1B); 1986 art. 71(1)(b) (4), (5) 1975CB art. 4(2), (3) 139 1975CB art. 5 140(1), (2) 1975CB art. 6(1); 1988 art. 6(4) (3) 1975CB art. 6(2) 141(1) - (4) 1975CB art. 7(1) - (4) (5) 1975CB art. 24(1)(a) 142 1975CB art. 15 143(1) 1975CB art. 2(2) (2) - (4) 1975CB art. 2(3) - (5) (5) 1975CB art. 11 (6) 1975CB art. 2(6) 144 1986 Sch. 6 para. 2 145 1986 Sch. 6 para. 3 146(1) 1986 Sch. 6 para. 1(1) (2) 1986 art. 2(2), Sch. 6 para. 1(2); ICTA 1988 Sch. 29 para. 32; 1991D Sch.2 para. 12 (3) 1986 Sch. 6 para. 1(2) (4) 1986 Sch. 6 para. 1(3) 147(1), (2) 1982 art. 3(1), (2) (3) 1982 art. 25A(1); 1984 Sch. 5 para. 8 (4), (5) 1982 art. 3(3), (4) (6) 1982 art. 3(5); 1986 art. 69 148(1), (2) 1982 art. 4(1), (2) (3) 1982 art. 4(3); Statutory Sick Pay (General) (Amendment) Regulations (NI) 1986 (SR 1986 No. 83) reg. 2(1) (4) 1982 art. 4(3A); 1985 art. 18(4) (5), (6) 1982 art. 4(4), (5) 149(1) - (4) 1982 art. 5(1) - (4) (5) 1982 art. 5(4A); 1985 art. 18(5) (6), (7) 1982 art. 5(5), (6) (8), (9) 1982 art. 5(6A), (6B); 1985 Sch. 4 para. 4 (10), (11) 1982 art. 5(7), (8) (12) 1982 art. 5(9); 1986 Sch. 9 para. 50 150(1) 1982 art. 6(1) (2) 1982 art. 6(2); 1984 Sch. 5 para. 7 (3), (4) 1982 art. 6(3), (4) 151(1) - (3) 1982 art. 7(1) - (3) (4) 1982 art. 7(4); 1985 art. 18(1) (5) 1982 art. 7(5) 152 1982 art. 8 153(1) 1982 art. 9(1); Statutory Sick Pay (Rate of Payment) Order (NI) 1992 (SR 1992 No. 27) art. 2 (2) 1982 art. 9(1A); 1986 art. 68(1); 1990 Sch. 6 para. 11(1) (3) 1982 art. 9(2) 154(1) 1982 art. 11(1); 1991SP art. 3(1) (2) 1982 art. 11(1B); 1991SP art. 4(1) (3) 1982 art. 11(1D); 1991SP art. 4(1) (4) 1982 art. 11(2); 1985 art. 19(1)(b); 1991SP art. 4(2) (5) 1982 art. 11(3)(b), (c); 1991SP art. 3(3) (6) 1982 art. 11(6) (7) 1991SP art. 4(5) 155 1982 art. 11(1C); 1991SP art. 4(1) 156 Drafting 157 1982 art. 29(1) - (3); 1989 Sch. 7 para. 20 158 1982 art. 24; M9 159(1) 1982 art. 28(1); 1985 Sch. 4 para. 6 (2) 1982 art. 28(2); 1985 Sch. 4 para. 7 (3) - (5) 1982 art. 28(3) - (5) (6) 1982 art. 28(5A); Health and Personal Social Services (NI) Order 1991 (NI 1) Sch. 5 Part II (7) 1982 art. 28(6) 160(1) - (6) 1986 art. 47(1) - (6) (7) 1982 art. 25A(1); 1984 Sch. 5 para. 8; 1986 art. 47(6) (8) 1986 art. 47(7) (9) 1986 art. 47(8); 1988 Sch. 4 para. 12(1) (10) 1986 art. 47(9); 1988 Sch. 4 para. 12(2) 161 1986 art. 48; 1989 Sch. 7 para. 22 162(1) 1986 art. 49(1) (2) 1986 art. 49(2); 1988 Sch. 4 para. 13 (3) - (8) 1986 art. 49(3) - (8) 163(1) 1986 Sch. 4 para. 1 (2) M11 (3) 1986 Sch. 4 para. 2 (4) 1986 Sch. 4 para. 5 164 Drafting 165 1986 art. 79(4) 166 1986 art. 80; M9 167(1), (2) 1986 arts. 2(1), 51(1), (2); 1988 Sch. 5; 1989 Sch. 9 (3) 1986 art. 51(2A); Health and Personal Social Services (NI) Order 1991 (NI 1) Sch. 5 Part II (4) - (6) 1986 art. 51(3) - (5) 168 1982 arts. 28(7), 35(1)(b), (d), (2)(a), (b); 1986 art. 2(4) 169 1975 Sch. 17 170 Drafting 171(1) 1975 Sch. 17; 1986 Sch. 5 para. 17 (2) 1975 s. 155(1); Statutory Rules (NI) Order 1979 (NI 12) Sch. 4 para. 16; 1988 art. 15A; 1990 Sch. 6 para. 6(9) (3) 1975 s. 155(2); 1977A Sch. 2 (4) 1975 s. 155(3); 1977A Sch. 2; 1989 Sch. 8 para. 9 (5) 1975 s. 155(3A); 1975CB art. 24(5A); 1986 art. 63(1), (2) (6) 1986 art. 81(2) (7) 1975 s. 155(5); 1986 Sch. 10; 1991RF Sch. 2 (8) 1975 s. 155(6) (9) 1975 s. 155(7); 1977A Sch. 2 (10) 1975 s. 155(8); 1982 art. 29(4); 1986 Sch. 9 para. 70; 1989 Sch. 7 para. 20 (11) 1975 s. 155(4A); 1992CP Sch. 2 para. 11 (12) 1975 s. 157(4); 1977A Sch. 2 172(1) 1975 s. 156(1) (2) 1975 s. 156(2); 1975P Sch. 6; 1979 art. 5(2); 1981C art. 6(1); 1986 arts. 44(3)(b), 63(3), Sch. 9 para. 41, Sch. 10; 1989 Sch. 9; 1991RF Sch. 2; M3 (3) 1975 s. 156(3); 1990 Sch. 6 para. 6(1) (4) 1975 s. 156(4) (5) 1975 s. 156(5) (6) 1990 Sch. 6 para. 6(12), (17) (7) 1990 Sch. 6 para. 6(13) (8) 1975 s. 156(6) (9) 1975 s. 155A; 1992CP Sch. 2 para. 12 (10) 1990 Sch. 6 para. 6(14), (17) (11) 1990 Sch. 6 para. 6(15) (12) 1975 s. 156(4); 1990 Sch. 6 para. 6(12); drafting 173(1) Short title, etc. (2) Commencement (3), (4) 1975 s. 158(2), (2A); 1992CP Sch. 2 para. 12 Sch. 1 para. 1(1) 1975 Sch. 1 para. 1(1); 1977 art. 3(4) (2) 1975 Sch. 1 para. 1(1A); 1980 Sch. 1 para. 15; 1985 Sch. 5 para. 5(a) (3), (4) 1975 Sch. 1 para. 1(1B), (1C); 1985 Sch. 5 para. 5(b) (5) 1986 art. 75(3) (6) 1975 Sch. 1 para. 1(1D); 1985 Sch. 5 para. 5(b) (7), (8) 1975 Sch. 1 para. 1(2), (3) para. 2 1975 Sch. 1 para. 2 para. 3 1975 Sch. 1 para. 3 para. 4 1975 Sch. 1 para. 4; 1977 art. 3(5) para. 5 1975 Sch. 1 para. 4A; 1991C art. 4(2) para. 6(1) 1975 Sch. 1 para. 5(1); 1991C art. 4(3)(a) (2) - (4) 1975 Sch. 1 para. 5(1A) - (1C); 1990 art. 19(3); 1991C art. 4(3)(b) (5) 1982 art. 11(4); 1986 Sch. 4 para. 3 (6) 1982 art. 11(5); 1986 Sch. 4 para. 4 (7) 1975 Sch. 1 para. 5(2) (8) 1975 Sch. 1 para. 5(3); 1990 art. 19(4) para. 7 1975 Sch. 1 para. 5A; 1990 Sch. 5; 1991C art. 4(4) para. 8 1975 Sch. 1 para. 6; 1975P Sch. 5 para. 41; 1986 Sch. 9 para. 1; 1989 art. 4; 1990 Sch. 6 para. 7; 1991C art. 4(5) paras. 9, 10 1975 Sch. 1 paras. 7, 8; 1982 art. 30(2) Sch. 2 paras. 1 - 3 1975 Sch. 2 paras. 1-3; ICTA 1988 Sch. 29 para. 32; Finance Act 1988 (c. 39) Sch. 3 para. 31; Capital Allowances Act 1990 (c. 1) Sch. 1 para. 2 paras. 4, 5 1975 Sch. 2 paras. 5, 6; ICTA 1988 Sch. 29 para. 32 para. 6 1975 Sch. 2 para. 7; ICTA 1988 Sch. 29 para. 32; Social Security Act 1990 (c. 27) s. 17(8), (9) paras. 7, 8 1975 Sch. 2 paras. 8, 9 para. 9 1975 Sch. 2 para. 4; ICTA 1988 Sch. 29 para. 32; Finance Act 1988 (c. 39) Sch. 14 Part VIII and Note 6 Sch. 3 para. 1(1) 1975 Sch. 3 para. 1(1) (2) 1975 Sch. 3 para. 1(2); 1986 Sch. 8 para. 2(1); 1988 art. 7(2)(a) (3) 1975 Sch. 3 para. 1(3); 1986 Sch. 8 para. 2(2), (3); 1988 art. 7(2)(b) (4) 1975 Sch. 3 para. 1(2)(b); 1986 Sch. 8 para. 2(1) (5) 1975 Sch. 3 para. 1(3)(b); 1986 Sch. 8 para. 2(3) (6) 1975 Sch. 3 para. 1(4) para. 2(1) 1975 Sch. 3 para. 1(1) (2) 1975 Sch. 3 para. 1(2); 1986 Sch. 8 para. 2(1); 1988 art. 7(2)(a) (3) 1975 Sch. 3 para. 1(3); 1986 Sch. 8 para. 2(2), (3); 1988 art. 7(2)(b) (4) 1975 Sch. 3 para. 1(2)(b); 1986 Sch. 8 para. 2(1) (5) 1975 Sch. 3 para. 1(3)(b); 1986 Sch. 8 para. 2(3) (6) 1975 Sch. 3 para. 1(4) para. 3 1975 Sch. 3 para. 3; 1986 Sch. 4 para. 14; 1990 Sch. 6 para. 8 para. 4(1) 1975 Sch. 3 para. 4(1); 1986 Sch. 9 para. 42(a) (2) 1975 Sch. 3 para. 4(1)(b); 1986 Sch. 8 para. 2(4) (3) 1975 Sch. 3 para. 4(2) para. 5(1) 1975 Sch. 3 para. 5(1) (2) 1975 Sch. 3 para. 5(2); 1975P art. 21(2); 1986 Sch. 8 para. 2(5) (3), (4) 1975 Sch. 3 para. 5(3); 1986 Sch. 8 para. 2(6) (5), (6) 1975 Sch. 3 para. 5(4), (5) (7) 1975 Sch. 3 para. 5(6); 1979 Sch. 1 para. 3 (8) 1975 s. 27(2) para. 6 1975 Sch. 3 para. 6 para. 7(1) 1975 Sch. 3 para. 8(1); 1989 Sch. 7 para. 14 (2) 1975 Sch. 3 para. 8(2); 1986 Sch. 9 para. 42(b) (3), (4) 1975 Sch. 3 para. 8(3); 1979 Sch. 3 para. 10; 1986 Sch. 8 para. 2(7), Sch. 9 para. 42(b) para. 8 1975 Sch. 3 para. 10 para. 9 1975 Sch. 3 para. 13; 1986 Sch. 9 para. 42(c) Sch. 4 Part I para. 1 1975 Sch. 4 Part I para. 1(a); 1992U Sch. 1 para. 2 1975 Sch. 4 Part I para. 1(b); 1992U Sch. 1 para. 3 1975 Sch. 4 Part I para. 3; 1992U Sch. 1 para. 4 1975 Sch. 4 Part I para. 4; 1992U Sch. 1 para. 5 1975 Sch. 4 Part I para. 9; 1975P Sch. 5 para. 42; 1992U Sch. 1 para. 6 1975 Sch. 4 Part I para. 10; 1992U Sch. 1 Part II 1975 Sch. 4 Part IA; 1986 art. 37(2) Part III para. 1 1975 Sch. 4 Part III para. 1; 1992U Sch. 1 para. 2 1975 Sch. 4 Part III para. 2; 1984 Sch. 2 para. 2; 1992U Sch. 1 para. 3 1975 Sch. 4 Part III para. 2A; 1990 art. 4(2); 1992U Sch. 1 para. 4 1975 Sch. 4 Part III para. 3; 1992U Sch. 1 para. 5 1975 Sch. 4 Part III para. 4; 1992U Sch. 1 para. 6 1975 Sch. 4 Part III para. 5; 1992U Sch. 1 para. 7 1975 Sch. 4 Part III para. 5A; 1985 art. 14(2) para. 8 1975 Sch. 4 Part III para. 6 Part IV col. (1) 1975 Sch. 4 Part IV col. (1); 1984 Sch. 2 para. 2; 1986 Sch. 10 col. (2) 1975 Sch. 4 Part IV col. (2); 1975CB Sch. 4 para. 35(a); 1986 Sch. 10; 1992U Sch. 1 col. (3) 1975 Sch. 4 Part IV col. (4); 1975CB Sch. 4 para. 35(b), (c); 1992U Sch. 1 Part V para. 1 1975 Sch. 4 Part V para. 3; 1992U Sch. 1 para. 2 1975 Sch. 4 Part V para. 7; 1992U Sch. 1 para. 3 1975 Sch. 4 Part V para. 8; 1992U Sch. 1 para. 4 1975 Sch. 4 Part V para. 16; 1992U Sch. 1 para. 5 1975 Sch. 4 Part V para. 4; 1986 Sch. 3 paras. 4, 15; 1992U Sch. 1 para. 6 1975 Sch. 4 Part V para. 5; 1979 Sch. 1 para. 13; 1986 Sch. 3 paras. 4, 15; 1992U Sch. 1 para. 7 1975 Sch. 4 Part V para. 10; 1986 Sch. 3 paras. 4, 15; 1992U Sch. 1 para. 8 1975 Sch. 4 Part V para. 12; 1986 Sch. 3 paras. 4, 15; 1992U Sch. 1 para. 9 1975 Sch. 4 Part V para. 2; 1986 Sch. 3 para. 3(3); 1992U Sch. 1 para. 10 1975 Sch. 4 Part V para. 13; 1986 Sch. 3 para. 8; 1988 Sch. 1 para. 2; 1992U Sch. 1 para. 11 1975 Sch. 4 Part V para. 14; 1986 Sch. 3 para. 11; 1988 Sch. 1 para. 1; 1992U Sch. 1 para. 12 1975 Sch. 4 Part V para. 15; 1986 Sch. 3 para. 8; 1988 Sch. 1 para. 2; 1992U Sch. 1 Sch. 5 para. 1 1975P Sch. 1 para. 1; 1989 Sch. 1 para. 3(1) para. 2(1) 1975P Sch. 1 para. 2(1); 1989 Sch. 1 para. 3(2) (2) 1975P Sch. 1 para. 2(2); 1989 Sch. 1 para. 3(3) (3) 1975P Sch. 1 para. 2(3); 1977 art. 4(1)(b); 1989 Sch. 1 para. 3(4) (4) 1975P art. 70A; 1979 art. 14 (5) 1975P Sch. 1 para. 2(4); 1977 art. 4(1)(c); 1980 art. 4(10) (6) 1975P Sch. 1 para. 2(4A); 1985 art. 11(5) (7) 1975P Sch. 1 para. 2(5); 1986 Sch. 9 para. 59(a); 1989 Sch. 1 para. 3(5) (8) 1975P Sch. 1 para. 2(6); 1977 art. 4(1)(d); 1989 Sch. 1 para. 3(6) para. 3 1975 Sch. 1 para. 3; 1977 art. 4(1)(e); 1989 Sch. 1 para. 3(7) para. 4(1) 1975P Sch. 1 para. 4(1); 1979 Sch. 3 para. 22; 1986 art. 20(2); 1989 Sch. 1 para. 3(8) (2) 1975P Sch. 1 para. 4(2); 1979 Sch. 3 para. 22; 1986 art. 20(2); 1989 Sch. 1 para. 3(8) (3) 1975P Sch. 1 para. 4(2A); 1986 art. 20(2) (4) 1975P Sch. 1 para. 4(3); 1979 Sch. 1 para. 6; 1986 Sch. 9 para. 59(a) (5) 1975P Sch. 1 para. 4(4); 1979 Sch. 1 para. 22 para. 5(1), (2) 1975P Sch. 1 para. 4A(1); 1979 Sch. 1 para. 7; 1986 art. 20(3) (3) 1975P Sch. 1 para. 4A(1A); 1986 art. 20(4) para. 6(1), (2) 1975P Sch. 1 para. 4A(2); 1979 Sch. 1 para. 7; 1986 art. 20(5) (3) 1975P Sch. 1 para. 4A(2A)(a); 1986 art. 20(6) (4) 1975P Sch. 1 para. 4A(2A)(b); 1986 art. 20(6) para. 7(1) 1975P Sch. 1 para. 4A(3); 1979 Sch. 1 para. 7; 1986 Sch. 9 para. 59(b) (2) 1975P art. 70A; 1979 art. 14 para. 8(1), (2) 1975P Sch. 1 para. 5(1), (2); 1989 Sch. 1 para. 3(9) (3) 1975P Sch. 1 para. 5(3); 1989 Sch. 1 para. 3(10) (4) 1975P Sch. 1 para. 5(4) para. 9 Drafting Sch. 6 para. 1 1975 Sch. 8 para. 1; 1984 Sch. 2 para. 8(a) paras. 2, 3 1975 Sch. 8 paras. 2, 3 para. 4 1975 Sch. 8 para. 4A; 1984 Sch. 2 para. 8(b) para. 5 1975 Sch. 8 para. 5A; 1984 Sch. 2 para. 8(c) para. 6(1) 1975 Sch. 8 para. 4(1); 1982 Sch. 4 para. 12 (2) 1975 Sch. 8 para. 4(1) proviso (3) - (5) 1975 Sch. 8 para. 4(2) - (4); 1989 Sch. 3 para. 13(1) para. 7 1975 Sch. 8 para. 5; 1989 Sch. 3 para. 13(2) para. 8 1975 Sch. 8 para. 6 Sch. 7 para. 1 1986 Sch. 3 para. 4 para. 2 1975 s. 58 para. 3(1) 1975 s. 59(1); 1985 art. 11(4)(a) (2) - (4) 1975 s. 59(1A) - (1C); 1985 art. 11(4)(b) (5) - (7) 1975 s. 59(2) - (4) (8) 1975 s. 59(4); 1980(2) art. 3(3) (9) 1980(2) art. 3(4) (10) 1975 s. 59(5) (11) Drafting para. 4(1) 1975 s. 64(1); 1975CB Sch. 4 para. 22(a); 1986 Sch. 3 para. 4 (2) 1975 s. 64(2) (3) 1975 s. 64(1A); 1984 Sch. 3 para. 3 (4) 1975 s. 64(1B); 1984 Sch. 3 para. 3; Social Security (Industrial Injuries) (Dependency) (Permitted Earnings Limits) Order (NI) 1991 (SR 1991 No. 72) art. 2 (5), (6) 1975 s. 64(1C), (1D); 1984 Sch. 3 para. 3 para. 5(1) 1975 s. 65(1); 1975CB Sch. 4 para. 23(a) (2) 1975 s. 65(2); 1975CB Sch. 4 para. 23(b); 1977 art. 18(3) para. 6(1) 1975 s. 66(1); 1975CB Sch. 4 para. 24; 1980 Sch. 1 paras. 4, 6; 1986 Sch. 3 paras. 4, 15 (2) 1975 s. 66(2) (3) - (6) 1975 s. 66(3) - (6); 1985 art. 15(5) (7) 1975 s. 66(7) para. 7 1975 s. 66A; 1984 art. 8(b); 1989 art. 11(3) para. 8 1975 s. 84A; 1989 Sch. 8 para. 7(2) para. 9(1), (2) 1975 s. 57(1), (5); 1986 Sch. 3 para. 3(3) (3) 1975 s. 57(4); 1982 art. 32(2); 1989 Sch. 7, para. 11 para. 10(1) 1986 Sch. 3 para. 7 (2), (3) 1975 s. 62 para. 11(1) 1975 s. 59A(1), (10B); 1986 Sch. 3 para. 5(1); 1989 Sch. 7 para. 12; 1990 art. 5(1), (4) (2), (3) 1975 s. 59A(1A), (1B), (10B); 1990 art. 5(2), (4) (4) - (7) 1975 s. 59A(2) - (5); 1986 Sch. 3 para. 5(1) (8) 1975 s. 59A(6); 1986 Sch. 3 para. 5(1); 1990 art. 5(3) (9) 1975 s. 59A(7); 1986 Sch. 3 para. 5(1) (10) 1975 s. 59A(8); 1986 Sch. 3 para. 5(1); 1988 Sch. 4 para. 9(a) (11) 1988 art. 4(2) (12) 1975 s. 59A(9); 1986 Sch. 3 para. 5(1) (13) 1975 s. 59A(10); 1986 Sch. 3 para. 5(1) (14) 1975 s. 59A(10A); 1988 Sch. 4 para. 9(b) para. 12(1) 1988 art. 4(3) (2) 1988 art. 4(4) (3), (4) 1988 art. 4(4A), (4B); 1989 art. 19(5) (5), (6) 1988 art. 4(5), (6); 1989 art. 19(6) para. 13(1) 1975 s. 59B(1); 1988 art. 4(1); 1989 Sch. 1 para. 8(2) (2) 1975 s. 59B(2); 1988 art. 4(1) (3) 1975 s. 59B(3); 1988 art. 4(1) (4) 1975 s. 59B(5); 1988 art. 4(1); 1989 Sch. 1 para. 8(5) (5) 1975 s. 59B(5A); 1989 art. 19(3) (6) 1975 s. 59B(6); 1988 art. 4(1) (7) Drafting (8), (9) 1975 s. 59B(7), (8); 1989 Sch. 1 para. 8(6) (10) 1975 s. 59B(9); 1990 art. 5(6) (11) 1975 s. 59A(10A); 1988 Sch. 4 para. 9(b) para. 14(1) 1988 Sch. 1 paras. 2, 3 (2) 1975 Sch. 17 para. 15 1975 s. 67; 1977 art. 18(4); 1986 Sch. 3 para. 8(a); 1988 Sch. 1 para. 2 para. 16 1975 s. 68; 1975CB Sch. 5; 1986 Sch. 3 para. 8(a); 1988 Sch. 1 para. 2 para. 17 1975 s. 69; 1986 Sch. 3 para. 11; 1988 Sch. 1 para. 3 para. 18 1975 s. 70; 1984 Sch. 3 para. 4; 1986 Sch. 3 para. 8(b); 1988 Sch. 1 para. 2 para. 19 1975 Sch. 9 para. 1; 1986 Sch. 3 para. 8(c); 1988 Sch. 1 para. 2 para. 20 1975 s. 75; 1986 Sch. 3 para. 8(b); 1988 Sch. 1 paras. 2, 6(2)(a) para. 21 1977 art. 8; 1986 Sch. 10; 1988 Sch. 1 para. 6(2)(b) Sch. 8 para. 1 1975OC s. 1 para. 2 1975OC s. 2; 1990 art. 18(7)(a); 1992U art. 6 para. 3 1975OC s. 3 para. 4(1) 1975 s. 150(1) (2) 1975 s. 150(3) para. 5(1) 1975 s. 150(2); 1975OC s. 9(1) (2) 1975OC s. 9(2); 1977 art. 9(1) (3) 1986 Sch. 3 para. 15 Sch. 9 1975CB Sch. 1; 1980 art. 5(6); Treatment of Offenders (NI) Order 1980 (NI 10) art. 3, Sch. 1 para. 1; 1984 Sch. 2 para. 11 Sch. 10 1975CB Sch. 2 Sch. 11 1982 Sch. 1; 1984 Sch. 2 para. 13(2) Sch. 12 para. 1 1982 Sch. 2 para. 1; 1985 art. 18(6)(a) paras. 2 - 4 1982 Sch. 2 paras. 2 - 4 para. 5 1982 Sch. 2 para. 1A; 1985 art. 18(6)(b) para. 6 1982 Sch. 2 para. 6 Sch. 13 para. 1 1986 Sch. 4 para. 11; 1988 Sch. 4 para. 15(1) para. 2 1986 Sch. 4 para. 11A; 1988 Sch. 4 para. 15(2) para. 3 1986 Sch. 4 para. 12