Social Security Administration Act 1992

Social Security Administration Act 1992 An Act to consolidate certain enactments relating to the administration of social security and related matters with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission. Be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:— Except in such cases as may be prescribed, and subject to the following provisions of this section and to section 3 below, no person shall be entitled to any benefit unless, in addition to any other conditions relating to that benefit being satisfied— he makes a claim for it in the manner, and within the time, prescribed in relation to that benefit by regulations under this Part of this Act; or he is treated by virtue of such regulations as making a claim for it. No person whose entitlement to any benefit depends on his making a claim shall be entitled to the benefit unless subsection (1B) below is satisfied in relation both to the person making the claim and to any other person in respect of whom he is claiming benefit. This subsection is satisfied in relation to a person if— the claim is accompanied by— a statement of the person's national insurance number and information or evidence establishing that that number has been allocated to the person; or information or evidence enabling the national insurance number that has been allocated to the person to be ascertained; or the person makes an application for a national insurance number to be allocated to him which is accompanied by information or evidence enabling such a number to be so allocated. Regulations may make provision disapplying subsection (1A) above in the case of— prescribed benefits; prescribed descriptions of persons making claims; or prescribed descriptions of persons in respect of whom benefit is claimed, or in other prescribed circumstances. Where under subsection (1) a person is required to make a claim or to be treated as making a claim for a benefit in order to be entitled to it, the person is not entitled to it in respect of any period more than 12 months before the date on which the claim is made or treated as made. But subsection (2) does not apply— to disablement benefit or reduced earnings allowance, or in a case where a claim for the benefit is made or treated as made by virtue of section 3(2). Where a person purports to make a claim on behalf of another— for personal independence payment by virtue of section 82 of the Welfare Reform Act 2012; or for an attendance allowance by virtue of section 66(1) of the Contributions and Benefits Act; ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . that other shall be regarded for the purposes of this section as making the claim, notwithstanding that it is made without his knowledge or authority. In this section and section 2 below “benefit” means— universal credit; state pension or a lump sum under Part 1 of the Pensions Act 2014; bereavement support payment under section 30 of the Pensions Act 2014; benefit as defined in section 122 of the Contributions and Benefits Act; a jobseeker's allowance; state pension credit; an employment and support allowance; and personal independence payment. any income-related benefit. This section (which corresponds to section 165A of the 1975 Act, as it had effect immediately before this Act came into force) applies to claims made on or after 1st October 1990 or treated by virtue of regulations under that section or this section as having been made on or after that date. Schedule 1 to this Act shall have effect in relation to other claims. This section applies where a claim for benefit is made or treated as made at any time on or after 2nd September 1985 (the date on which section 165A of the 1975 Act (general provision as to necessity of claim for entitlement to benefit), as originally enacted, came into force) in respect of a period the whole or any part of which falls on or after that date. Where this section applies, any question arising as to— whether the claimant is or was at any time (whether before, on or after 2nd September 1985) entitled to the benefit in question, or to any other benefit on which his entitlement to that benefit depends; or in a case where the claimant's entitlement to the benefit depends on the entitlement of another person to a benefit, whether that other person is or was so entitled, shall be determined as if the relevant claim enactment and any regulations made under or referred to in that enactment had also been in force, with any necessary modifications, at all times relevant for the purpose of determining the entitlement of the claimant, and, where applicable, of the other person, to the benefit or benefits in question (including the entitlement of any person to any benefit on which that entitlement depends, and so on). In this section “the relevant claim enactment” means section 1 above as it has effect in relation to the claim referred to in subsection (1) above. In any case where— a claim for benefit was made or treated as made (whether before, on or after 2nd September 1985, and whether by the same claimant as the claim referred to in subsection (1) above or not), and benefit was awarded on that claim, in respect of a period falling wholly or partly before that date; but that award would not have been made had the current requirements applied in relation to claims for benefit, whenever made, in respect of periods before that date; and entitlement to the benefit claimed as mentioned in subsection (1) above depends on whether the claimant or some other person was previously entitled or treated as entitled to that or some other benefit, then, in determining whether the conditions of entitlement to the benefit so claimed, are satisfied, the person to whom benefit was awarded as mentioned in paragraphs (a) and (b) above shall be taken to have been entitled to the benefit so awarded, notwithstanding anything in subsection (2) above. In subsection (4) above “the current requirements” means— the relevant claim enactment, and any regulations made or treated as made under that enactment, or referred to in it, as in force at the time of the claim referred to in subsection (1) above, with any necessary modifications; and subsection (1) (with the omission of the words following “at any time”) and subsections (2) and (3) above. Regulations may make provision for or in connection with— imposing, as a condition falling to be satisfied by a person who— makes a claim for a benefit to which this section applies, and has not attained pensionable age at the time of making the claim (but see subsection (1A)), a requirement to take part in one or more work-focused interviews; imposing, at a time when— a person has not attained pensionable age and is entitled to such a benefit, and any prescribed circumstances exist, a requirement to take part in one or more work-focused interviews as a condition of that person continuing to be entitled to the full amount which is payable to him in respect of the benefit apart from the regulations. For the purposes of subsection (1) a man born before 6 December 1953 is treated as attaining pensionable age when a woman born on the same day as the man would attain pensionable age. The benefits to which this section applies are— income support; housing benefit; council tax benefit; widow's and bereavement benefits falling within section 20(1)(e) and (ea) of the Contributions and Benefits Act ... ; incapacity benefit; severe disablement allowance; and carer’s allowance. No requirement may be imposed by virtue of this section on a person who— 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 one. For the purposes of subsection (2A)(b) regulations may make provision— as to circumstances in which one person is to be treated as responsible or not responsible for another; as to circumstances in which persons are to be treated as being or not being members of the same household. Regulations under this section may, in particular, make provision— for securing, where a person would otherwise be required to take part in interviews relating to two or more benefits— that he is only required to take part in one interview, and that any such interview is capable of counting for the purposes of all those benefits; for determining the persons by whom interviews are to be conducted; conferring power on such persons or the designated authority to determine when and where interviews are to take place (including power in prescribed circumstances to determine that they are to take place in the homes of those being interviewed); prescribing the circumstances in which persons attending interviews are to be regarded as having or not having taken part in them; for securing that the appropriate consequences mentioned in subsection (4)(a) or (b) below ensue if a person who has been notified that he is required to take part in an interview— fails to take part in the interview, and does not show, within the prescribed period, that he had good cause for that failure; prescribing— 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 failure to comply with the regulations, or circumstances in which a person is or is not to be regarded as having or not having good cause for any such failure. For the purposes of subsection (3)(e) above the appropriate consequences of a failure falling within that provision are— where the requirement to take part in an interview applied by virtue of subsection (1)(a) above, that as regards any relevant benefit either— the person in question is to be regarded as not having made a claim for the benefit, or if (in the case of an interview postponed in accordance with subsection (7)) that person has already been awarded the benefit, his entitlement to the benefit is to terminate immediately; where the requirement to take part in an interview applied by virtue of subsection (1)(b) above, that the amount payable to the person in question in respect of any relevant benefit is to be reduced by the specified amount until the specified time. Regulations under this section may, in relation to any such reduction, provide— for the amount of the reduction to be calculated in the first instance by reference to such amount as may be prescribed; for the amount as so calculated to be restricted, in prescribed circumstances, to the prescribed extent; where the person in question is entitled to two or more relevant benefits, for determining the extent, and the order, in which those benefits are to be reduced in order to give effect to the reduction required in his case. Regulations under this section may provide that any requirement to take part in an interview that would otherwise apply to a person by virtue of such regulations— is, in any prescribed circumstances, either not to apply or not to apply until such time as is specified; is not to apply if the designated authority determines that an interview- would not be of assistance to that person, or would not be appropriate in the circumstances; is not to apply until such time as the designated authority determines, if that authority determines that an interview- would not be appropriate in the circumstances, until that time; and the regulations may make provision for treating a person in relation to whom any such requirement does not apply, or does not apply until a particular time, as having complied with that requirement to such extent and for such purposes as are specified. Where— a person is required to take part in an interview by virtue of subsection (1)(a), and the interview is postponed by or under regulations made in pursuance of subsection (6)(a) or (c), the time to which it is so postponed may be a time falling after an award of the relevant benefit to that person. Information supplied in pursuance of regulations under this section shall be taken for all purposes to be information relating to social security. In this section— “couple” has the meaning given by section 137(1) of the Contributions and Benefits Act; “the designated authority” means such of the following as may be specified, namely- the Secretary of State, a person providing services to the Secretary of State, a local authority, subject to subsection (9), a county council in England, subject to subsection (9), a person providing services to, or authorised to exercise any function of, any authority mentioned in paragraph (c) or (ca); and the purposes which may be so specified include purposes connected with a person's existing or future employment or training prospects or needs, and (in particular) assisting or encouraging a person to enhance his employment prospects. “interview” (in subsections (3) to (7)) means a work-focused interview; “relevant benefit”, in relation to any person required to take part in a work-focused interview, means any benefit in relation to which that requirement applied by virtue of subsection (1)(a) or (b) above; “specified” means prescribed by or determined in accordance with regulations; “work-focused interview”, in relation to a person, means an interview conducted for such purposes connected with employment or training in the case of that person as may be specified; A county council in England or a person providing services to, or authorised to exercise any function of, such a council may be specified as the designated authority only in relation to interviews with persons to whom the council is required to make support services available under section 68(1) of the Education and Skills Act 2008 (support services: provision by local authorities). Regulations may make provision for or in connection with imposing, at a time when— a person (“the claimant”) who— has not attained pensionable age (but see subsection (1A)), and has a partner who has also not attained pensionable age, is entitled to a benefit to which this section applies at a higher rate referable to his partner, and prescribed circumstances exist, a requirement for the partner to take part in one or more work-focused interviews as a condition of the benefit continuing to be payable to the claimant at that rate. an income-based jobseeker's allowance other than a joint-claim jobseeker's allowance; carer's allowance; and an employment and support allowance. For the purposes of this section a benefit is payable to a person at a higher rate referable to his partner if the amount that is payable in his case— is more than it would be if the person concerned was not a member of a couple; or includes an increase of benefit for his partner as an adult dependant of his. for securing, where the partner of the claimant would otherwise be required to take part in work-focused interviews relating to two or more benefits— that the partner is required instead to take part in only one such interview; and that the interview is capable of counting for the purposes of all those benefits; in a case where the claimant has more than one partner, for determining which of those partners is required to take part in the work-focused interview or requiring each of them to take part in such an interview; for determining the persons by whom work-focused interviews are to be conducted; conferring power on such persons or the designated authority to determine when and where work-focused interviews are to take place (including power in prescribed circumstances to determine that they are to take place in the homes of those being interviewed); prescribing the circumstances in which partners attending work-focused interviews are to be regarded as having or not having taken part in them; for securing that if— a partner who has been notified of a requirement to take part in a work-focused interview fails to take part in it, and it is not shown (by him or by the claimant), within the prescribed period, that he had good cause for that failure, the amount payable to the claimant in respect of the benefit in relation to which the requirement applied is to be reduced by the specified amount until the specified time; matters which are or are not to be taken into account in determining whether a partner does or does not have good cause for any failure to comply with the regulations; or circumstances in which a partner is or is not to be regarded as having or not having good cause for any such failure. Regulations under this section may, in relation to a reduction under subsection (4)(f), provide— where the claimant is entitled to two or more benefits in relation to each of which a requirement to take part in a work-focused interview applied, for determining the extent to, and the order in, which those benefits are to be reduced in order to give effect to the reduction required in his case. Regulations under this section may provide that any requirement to take part in a work-focused interview that would otherwise apply to a partner by virtue of the regulations— is, in any prescribed circumstances, either not to apply or not to apply until the specified time; is not to apply if the designated authority determines that such an interview would not be of assistance to him or appropriate in the circumstances; is not to apply until such time as the designated authority determines (if that authority determines that such an interview would not be of assistance to him or appropriate in the circumstances until that time); and the regulations may make provision for treating a partner to whom any such requirement does not apply, or does not apply until a particular time, as having complied with that requirement to such extent and for such purposes as are specified. “designated authority” means such of the following as may be specified, namely— a local authority, and subject to subsection (8), a county council in England, subject to subsection (8), a person providing services to, or authorised to exercise any function of, any authority mentioned in paragraph (c) or (ca); “partner” means a person who is a member of the same couple as the claimant; “specified” means prescribed by or determined in accordance with regulations; and “work-focused interview” has the same meaning as in section 2A above. Chapter II of Part I of the Social Security Act 1998 (social security decisions and appeals) shall have effect in relation to relevant decisions made under regulations under section 2A or 2AA subject to and in accordance with subsections (3) to (8) below (and in those subsections “the 1998 Act” means that Act). For the purposes of this section a “relevant decision” , in relation to regulations under section 2A above, is a decision that a person— has failed to comply with a requirement to take part in an interview which applied to him by virtue of the regulations, or has not shown, within the prescribed period mentioned in section 2A(3)(e)(ii) above, that he had good cause for such a failure. For the purposes of this section a “relevant decision”, in relation to regulations under section 2AA above, is a decision that— the partner of a person entitled to a benefit has failed to comply with a requirement to take part in an interview which applied to the partner by virtue of the regulations, or it has not been shown, within the prescribed period mentioned in section 2AA(4)(f)(ii) above, that the partner had good cause for such a failure. Section 8(1)(c) of the 1998 Act (decisions falling to be made under or by virtue of certain enactments are to be made by the Secretary of State) shall have effect subject to any provisions of regulations under section 2A or 2AA above by virtue of which relevant decisions fall to be made otherwise than by the Secretary of State. For the purposes of each of sections 9 and 10 of the 1998 Act (revision and supersession of decisions of Secretary of State) any relevant decision made otherwise than by the Secretary of State shall be treated as if it were such a decision made by the Secretary of State (and accordingly may be revised by him under section 9 or superseded by a decision made by him under section 10). Subject to any provisions of regulations under either section 9 or 10 of the 1998 Act, any relevant decision made, or (by virtue of subsection (4) above) treated as made, by the Secretary of State may be— revised under section 9 by a person or authority exercising functions under regulations under section 2A or 2AA above other than the Secretary of State, or superseded under section 10 by a decision made by such a person or authority, as if that person or authority were the Secretary of State. Regulations shall make provision for conferring (except in any prescribed circumstances) a right of appeal under section 12 of the 1998 Act (appeal to First-tier Tribunal) against— any relevant decision, and any decision under section 10 of that Act superseding any such decision, whether made by the Secretary of State or otherwise. Subsections (4) to (6) above apply whether— the relevant decision, or (in the case of subsection (6)(b)) the decision under section 10 of the 1998 Act, is as originally made or has been revised (by the Secretary of State or otherwise) under section 9 of that Act; and regulations under subsection (6) above may make provision for treating, for the purposes of section 12 of that Act, any decision made or revised otherwise than by the Secretary of State as if it were a decision made or revised by him. Section 12 of the 1998 Act shall not apply to any decision falling within subsection (6) above except in accordance with regulations under that subsection. In ... section 72(6) of the Welfare Reform and Pensions Act 1999 (supply of information), any reference to information relating to social security includes any information supplied by a person for the purposes of an interview which he is required to take part in by virtue of section 2A or 2AA above. In this section “interview” means a work-focused interview within the meaning of section 2A above. Regulations may make provision for conferring on local authorities or, subject to subsection (3A), county councils in England functions in connection with conducting work-focused interviews in cases where such interviews are requested or consented to by persons to whom this section applies. This section applies to — persons making claims for or entitled to any of the benefits listed in section 2A(2) above or any prescribed benefit; and partners of persons entitled to any of the benefits listed in section 2AA(2) above or any prescribed benefit; and it so applies regardless of whether such persons have, in accordance with regulations under section 2A or 2AA above, already taken part in interviews conducted under such regulations. The functions which may be conferred on a local authority or on a county council in England by regulations under this section include functions relating to— the obtaining and receiving of information for the purposes of work-focused interviews conducted under the regulations; the recording and forwarding of information supplied at, or for the purposes of, such interviews; the taking of steps to identify potential employment or training opportunities for persons taking part in such interviews. Regulations under this section may confer functions on a county council in England only in relation to interviews with persons to whom the council is required to make support services available under section 68(1) of the Education and Skills Act 2008 (support services: provision by local authorities). Regulations under this section may make different provision for different areas or different authorities. In this section “work-focused interview”, in relation to a person to whom this section applies, means an interview conducted for such purposes connected with employment or training in the case of such a person as may be prescribed; and the purposes which may be so prescribed include— purposes connected with the existing or future employment or training prospects or needs of such a person, and (in particular) assisting or encouraging such a person to enhance his employment prospects. Regulations may make provision for or in connection with imposing on a person who— is entitled to income support, and is not a lone parent of a child under the age of 3, a requirement to undertake work-related activity in accordance with regulations as a condition of continuing to be entitled to the full amount of income support payable apart from the regulations. Regulations may make provision for or in connection with imposing on a person (“P”) who— is under pensionable age, and is a member of a couple the other member of which (“C”) is entitled to a benefit to which subsection (3) applies at a higher rate referable to P, a requirement to undertake work-related activity in accordance with regulations as a condition of the benefit continuing to be payable to C at that rate. The benefits to which this subsection applies are— an income-based jobseeker's allowance other than a joint-claim jobseeker's allowance; and an income-related employment and support allowance. prescribing circumstances in which a person is to be subject to any requirement imposed by the regulations (a “relevant requirement”); for notifying a person of a relevant requirement; prescribing the time or times at which a person who is subject to a relevant requirement is required to undertake work-related activity and the amount of work-related activity the person is required at any time to undertake; prescribing circumstances in which a person who is subject to a relevant requirement is, or is not, to be regarded as undertaking work-related activity; in a case where C is a member of more than one couple, for determining which of the members of the couples is to be subject to a relevant requirement or requiring each of them to be subject to a relevant requirement; for securing that the appropriate consequence follows if — a person who is subject to a relevant requirement has failed to comply with the requirement, and it is not shown, within a prescribed period, that the person had good cause for that failure; prescribing the evidence which a person who is subject to a relevant requirement needs to provide in order to show compliance with the requirement; prescribing matters which are, or are not, to be taken into account in determining whether a person had good cause for any failure to comply with a relevant requirement; prescribing circumstances in which a person is, or is not, to be regarded as having good cause for any such failure. For the purposes of subsection (4)(f) the appropriate consequence is that the amount of the benefit payable is to be reduced by the prescribed amount until the prescribed time. Regulations under subsection (5) may, in relation to any such reduction, provide— for the amount as so calculated to be restricted, in prescribed circumstances, to the prescribed extent. Regulations under this section may include provision that in such circumstances as the regulations may provide a person's obligation under the regulations to undertake work-related activity at a particular time is not to apply, or is to be treated as not having applied. Regulations under this section must include provision for securing that lone parents are entitled (subject to meeting any prescribed conditions) to restrict the times at which they are required to undertake work-related activity. For the purposes of this section and sections 2E and 2F— “lone parent” means a person who— is responsible for, and a member of the same household as, a child; “prescribed” means specified in, or determined in accordance with, regulations; “work-related activity”, in relation to a person, means activity which makes it more likely that the person will obtain or remain in work or be able to do so; any reference to a person attaining pensionable age is, in the case of a man born before 6 December 1953, a reference to the time when a woman born on the same day as the man would attain pensionable age; any reference to a benefit payable to C at a higher rate referable to P is a reference to any case where the amount payable is more than it would be if C and P were not members of the same couple. For the purposes of this section regulations may make provision— Information supplied in pursuance of regulations under this section is to be taken for all purposes to be information relating to social security. The Secretary of State must in prescribed circumstances provide a document (referred to in this section as an “action plan”) prepared for such purposes as may be prescribed to a person who is subject to a requirement imposed under section 2A or 2AA in relation to any of the following benefits. The benefits are— Regulations may make provision about— the form of action plans; the content of action plans; the review and updating of action plans. Regulations under this section may, in particular, make provision for action plans which are provided to a person who is subject under section 2D to a requirement to undertake work-related activity to contain particulars of activity which, if undertaken, would enable the requirement to be met. Regulations may make provision for reconsideration of an action plan at the request of the person to whom it is provided and may, in particular, make provision about— the circumstances in which reconsideration may be requested; the period within which any reconsideration must take place; the matters to which regard must be had when deciding on reconsideration whether the plan should be changed; notification of the decision on reconsideration; the giving of directions for the purpose of giving effect to the decision on reconsideration. In preparing any action plan, the Secretary of State must have regard (so far as practicable) to its impact on the well-being of any person under the age of 16 who may be affected by it. In prescribed circumstances, the Secretary of State may by direction given to a person subject to a requirement imposed under section 2D provide that the activity specified in the direction is— to be the only activity which, in the person's case, is to be regarded as being work-related activity; or to be regarded, in the person's case, as not being work-related activity. But a direction under subsection (1) may not specify medical or surgical treatment as the only activity which, in any person's case, is to be regarded as being work-related activity. A direction under subsection (1) given to any person— must be reasonable, having regard to the person's circumstances; must be given to the person by being included in an action plan provided to the person under section 2E; and may be varied or revoked by a subsequent direction under subsection (1). Where a direction under subsection (1) varies or revokes a previous direction, it may provide for the variation or revocation to have effect from a time before the giving of the direction. The following functions of the Secretary of State may be exercised by, or by employees of, such person (if any) as the Secretary of State may authorise for the purpose, namely— conducting interviews under section 2A or 2AA; providing documents under section 2E; giving, varying or revoking directions under section 2F. Regulations may provide for any of the following functions of the Secretary of State to be exercisable by, or by employees of, such person (if any) as the Secretary of State may authorise for the purpose— any function under regulations under any of sections 2A to 2F, except the making of an excluded decision (see subsection (3)); the function under section 9(1) of the 1998 Act (revision of decisions) so far as relating to decisions (other than excluded decisions) that relate to any matter arising under regulations under any of sections 2A to 2F; the function under section 10(1) of the 1998 Act (superseding of decisions) so far as relating to decisions (other than excluded decisions) of the Secretary of State that relate to any matter arising under regulations under any of sections 2A to 2F; any function under Chapter 2 of Part 1 of the 1998 Act (social security decisions), except section 25(2) and (3) (decisions involving issues arising on appeal in other cases), which relates to the exercise of any of the functions within paragraphs (a) to (c). Each of the following is an “excluded decision” for the purposes of subsection (2)— a decision about whether a person has failed to comply with a requirement imposed by regulations under section 2A, 2AA or 2D; a decision about whether a person had good cause for failure to comply with such a requirement; a decision about the reduction of a benefit in consequence of a failure to comply with such a requirement. Regulations under subsection (2) may provide that a function to which that subsection applies may be exercised— either wholly or to such extent as the regulations may provide, either generally or in such cases as the regulations may provide, and either unconditionally or subject to the fulfilment of such conditions as the regulations may provide. An authorisation given by virtue of any provision made by or under this section may authorise the exercise of the function concerned— either wholly or to such extent as may be specified in the authorisation, either generally or in such cases as may be so specified, and either unconditionally or subject to the fulfilment of such conditions as may be so specified; but, in the case of an authorisation given by virtue of regulations under subsection (2), this subsection is subject to the regulations. An authorisation given by virtue of any provision made by or under this section— may specify its duration, may be revoked at any time by the Secretary of State, and does not prevent the Secretary of State or any other person from exercising the function to which the authorisation relates. Anything done or omitted to be done by or in relation to an authorised person (or an employee of that person) in, or in connection with, the exercise or purported exercise of the function concerned is to be treated for all purposes as done or omitted to be done by or in relation to the Secretary of State. But subsection (7) does not apply— for the purposes of so much of any contract made between the authorised person and the Secretary of State as relates to the exercise of the function, or for the purposes of any criminal proceedings brought in respect of anything done by the authorised person (or an employee of that person). Any decision which an authorised person makes in exercise of the function concerned has effect as a decision of the Secretary of State under section 8 of the 1998 Act. the authorisation of an authorised person is revoked at any time, and at the time of the revocation so much of any contract made between the authorised person and the Secretary of State as relates to the exercise of the function is subsisting, the authorised person is entitled to treat the contract as repudiated by the Secretary of State (and not as frustrated by reason of the revocation). “the 1998 Act” means the Social Security Act 1998; “authorised person” means a person authorised to exercise any function by virtue of any provision made by or under this section; references to functions of the Secretary of State under any enactment (including one comprised in regulations) include functions which the Secretary of State has by virtue of the application of section 8(1)(c) of the 1998 Act in relation to the enactment. This section applies to any regulations made under section 2A, 2AA or 2D that prescribe matters to be taken into account in determining whether a person has good cause for any failure to comply with the regulations. The provision made by the regulations prescribing those matters must include provision relating to— the person's physical or mental health or condition; the availability of childcare. This section applies where a person's spouse or civil partner has died or may be presumed to have died on or after the appointed day and the circumstances are such that— more than 12 months have elapsed since the date of death; and either the spouse's or civil partner's body has not been discovered or identified or, if it has been discovered and identified, the surviving spouse or civil partner does not know that fact; or less than 12 months have elapsed since the surviving spouse or civil partner first knew of the discovery and identification of the body. Where this section applies, notwithstanding that any time prescribed for making a claim for a bereavement benefit in respect of the death has elapsed, then— in any case falling within paragraph (b) (i) of subsection (1) above where it has been decided under section 8 of the Social Security Act 1998 that the spouse or civil partner has died or is presumed to have died; or in any case falling within paragraph (b) (ii) of subsection (1) above where the identification was made not more than 12 months before the surviving spouse or civil partner first knew of the discovery and identification of the body, such a claim may be made or treated as made at any time before the expiration of the period of 12 months beginning with the date on which that decision was made or, as the case may be, the date on which the surviving spouse or civil partner first knew of the discovery and identification. In subsection (1) above “the appointed day” means the day appointed for the coming into force of sections 54 to 56 of the Welfare Reform and Pensions Act 1999. In subsection (2) “bereavement benefit” means— bereavement support payment, or widowed parent's allowance. a claim for a window's pension or a widowed mother's allowance is made, or treated as made, before 13th July 1990 (the date of the passing of the Social Security Act 1990); and the Secretary of State has made a payment to or for the claimant on the ground that if the claim had been received immediately after the passing of that Act she would have been entitled to that pension or allowance, or entitled to it at a higher rate, for the period in respect of which the payment is made, the payment so made shall be treated as a payment of that pension or allowance; and, if and to the extent that an award of the pension or allowance, or an award at a higher rate, is made for the period in respect of which the payment was made, the payment shall be treated as made in accordance with that award. Regulations may provide— for requiring a claim for a benefit to which this section applies to be made by such person, in such manner and within such time as may be prescribed; for treating such a claim made in such circumstances as may be prescribed as having been made at such date earlier or later than that at which it is made as may be prescribed; for permitting such a claim to be made, or treated as if made, for a period wholly or partly after the date on which it is made; for permitting an award on such a claim to be made for such a period subject to — the condition that the requirements for entitlement are satisfied at a prescribed time after the making of the award, or other prescribed conditions; for any such award to be revised under section 9 of the Social Security Act 1998, or superseded under section 10 of that Act, if any of the conditions referred to in paragraph (d) are found not to have been satisfied; for the disallowance on any ground of a person's claim for a benefit to which this section applies to be treated as a disallowance of any further claim by that person for that benefit until the grounds of the original disallowance have ceased to exist; for enabling one person to act for another in relation to a claim for a benefit to which this section applies (including in particular, in the case of a benefit to be claimed by persons jointly, enabling one person to claim for such persons jointly) and for enabling such a claim to be made and proceeded with in the name of a person who has died; for the person to whom, time when and manner in which a benefit to which this section applies is to be paid and for the information and evidence to be furnished in connection with the payment of such a benefit; for notice to be given of any change of circumstances affecting the continuance of entitlement to such a benefit or payment of such a benefit or of any other change of circumstance of a prescribed description; for the day on which entitlement to such a benefit is to begin or end; for calculating the amounts of such a benefit according to a prescribed scale or otherwise adjusting them so as to avoid fractional amounts or facilitate computation; for extinguishing the right to payment of such a benefit if payment is not obtained within such period, not being less than 12 months, as may be prescribed from the date on which the right is treated under the regulations as having arisen; for the circumstances and manner in which payments of such a benefit may be made to another person on behalf of the beneficiary for any purpose, which may be to discharge, in whole or in part, an obligation of the beneficiary or any other person; for the payment or distribution of such a benefit to or among persons claiming to be entitled on the death of any person and for dispensing with strict proof of their title; for the making of a payment on account of such a benefit— where no claim has been made and it is impracticable for one to be made immediately; where a claim has been made and it is impracticable for the claim or an appeal, reference, review or application relating to it to be immediately determined; where an award has been made but it is impracticable to pay the whole immediately in cases where it is impracticable for a claim to be made or determined immediately, or for an award to be determined or paid in full immediately, in cases of need, or in cases where the Secretary of State considers in accordance with prescribed criteria that the payment can reasonably be expected to be recovered; Regulations may make provision for requiring a person of a prescribed description to supply any information or evidence which is, or could be, relevant to— a claim or award relating to a benefit to which this section applies, or potential claims or awards relating to such a benefit. This section applies to the following benefits— benefits as defined in section 122 of the Contributions and Benefits Act; state pension credit an employment and support allowance; personal independence payment; any social fund payments such as are mentioned in section 138(1)(a) or (2) of the Contributions and Benefits Act; health in pregnancy grant; child benefit; and Christmas bonus. The regulations may also require such persons as are prescribed to provide a rent officer with information or evidence of such description as is prescribed. For the purposes of subsection (2A), the Secretary of State may prescribe any description of information or evidence which he thinks is necessary or expedient to enable rent officers to carry out their functions under section 122 of the Housing Act 1996. Information or evidence required to be provided by virtue of subsection (2A) may relate to an individual claim or award or to any description of claims or awards. The power in subsection (1)(i) above to make provision for the person to whom a benefit is to be paid includes, in the case of a benefit awarded to persons jointly, power to make provision for the Secretary of State to determine to which of them all or any part of a payment should be made, and in particular for the Secretary of State— to determine that payment should be made to whichever of those persons they themselves nominate, or to determine that payment should be made to one of them irrespective of any nomination by them. Subsection (1)(g), (i), (1)(p) and (q) above shall have effect as if statutory sick pay , statutory maternity pay , statutory paternity pay, statutory adoption pay , statutory shared parental pay , statutory parental bereavement pay and statutory neonatal care pay were benefits to which this section applies. As it has effect in relation to universal credit or housing benefit subsection (1)(p) above authorises provision requiring the making of payments of benefit to another person, on behalf of the beneficiary, in such circumstances as may be prescribed. Regulations may provide as follows as regards council tax benefit— for requiring a claim for a benefit to be made by such person, in such manner and within such time as may be prescribed; for treating a claim made in such circumstances as may be prescribed as having been made at such date earlier or later than that at which it is made as may be prescribed; for permitting a claim to be made, or treated as if made, for a period wholly or partly after the date on which it is made; for permitting an award on a claim to be made for such a period subject to the condition that the claimant satisfies the requirements for entitlement when benefit becomes payable, or any right to a reduction ... becomes available, under the award; for a review of any award if those requirements are found not to have been satisfied; for the disallowance on any ground of a person's claim for a benefit to be treated as a disallowance of any further claim by that person for that benefit until the grounds of the original disallowance have ceased to exist; for enabling one person to act for another in relation to a claim for a benefit and for enabling such a claim to be made and proceeded with in the name of a person who has died; for requiring any information or evidence needed for the determination of a claim or of any question arising in connection with a claim to be furnished by such person as may be prescribed in accordance with the regulations; for requiring such person as may be prescribed in accordance with the regulations to furnish any information or evidence needed for a determination whether a decision on an award of a benefit— should be revised under paragraph 3 of Schedule 7 to the Child Support, Pensions and Social Security Act 2000; or should be superseded under paragraph 4 of that Schedule; for the time when and manner in which any benefit (or part) which takes the form of a payment is to be paid, and for the information and evidence to be furnished in connection with the payment; for the time when the right to make a reduction ... may be exercised; for notice to be given of any change of circumstances affecting the continuance of entitlement to a benefit; for the day on which entitlement to a benefit is to begin or end; for calculating the amount of a benefit according to a prescribed scale or otherwise adjusting it so as to avoid fractional amounts or facilitate computation; in the case of any benefit (or part) which takes the form of a payment, for payment or distribution to or among persons claiming to be entitled on the death of any person, and for dispensing with strict proof of their title; in the case of any benefit (or part) which takes the form of a payment, for the circumstances and manner in which payment may be made to one person on behalf of another for any purpose, which may be to discharge, in whole or in part, an obligation of the person entitled to the benefit or any other person; for making a payment on account of a benefit, or conferring a right to make a reduction ... on account, where no claim has been made and it is impracticable for one to be made immediately; for making a payment on account of a benefit, or conferring a right to make a reduction ... on account, where a claim has been made but it is impracticable for the claim or an appeal, reference, review or application relating to it to be determined immediately; for making a payment on account of a benefit, or conferring a right to make a reduction ...

on account, where an award has been made but it is impracticable to institute the benefit immediately; generally as to administration. Regulations under this section may include provision in relation to council tax benefit that prescribed provisions shall apply instead of prescribed provisions of Part I or II of the Local Government Finance Act 1992, or that prescribed provisions of either of those Parts shall not apply or shall apply subject to prescribed amendments or adaptations. References in subsection (2) above to either of the Parts there mentioned include references to regulations made under the Part concerned. Regulations may provide for a claim for one relevant benefit to be treated, either in the alternative or in addition, as a claim for any other relevant benefit that may be prescribed. Regulations may provide for treating a payment made or right conferred by virtue of regulations— under section 6(l)(r) to (t) above, as made or conferred on account of any relevant benefit that is subsequently awarded or paid. For the purposes of subsection (1) above relevant benefits are— any benefit to which section 5 above applies; and council tax benefit. Regulations may, for the purpose of supplementing the persons or bodies to whom claims for relevant benefits may be made, make provision— as regards housing benefit or council tax benefit, for claims for that benefit to be made to— a Minister of the Crown, or a person providing services to a Minister of the Crown; as regards any other relevant benefit, for claims for that benefit to be made to— a person providing services to a local authority, or a person authorised to exercise any function of a local authority relating to housing benefit or council tax benefit; as regards any relevant benefit, for claims for that benefit to be made to— a county council in England, a person providing services to a county council in England, or a person authorised to exercise any function a county council in England has under this section. the forwarding by a relevant authority of— claims received by virtue of any provision authorised by subsection (1) above, and information or evidence supplied in connection with making such claims (whether supplied by persons making the claims or by other persons); the receiving and forwarding by a relevant authority of information or evidence relating to social security or work matters supplied by, or the obtaining by a relevant authority of such information or evidence from— persons making, or who have made, claims for a relevant benefit, or other persons in connection with such claims including information or evidence not relating to the claims or benefit in question; the recording by a relevant authority of information or evidence relating to social security or work matters supplied to, or obtained by, the authority and the holding by the authority of such information or evidence (whether as supplied or obtained or as recorded); the giving of information or advice with respect to social security or work matters by a relevant authority to persons making, or who have made, claims for a relevant benefit; the verification by a relevant authority of information or evidence supplied to or obtained by the authority in connection with a claim for or an award of a relevant benefit. In paragraphs (b), (d) and (e) of subsection (2) above— references to claims for a relevant benefit are to such claims whether made as mentioned in subsection (1)(a), (b) or (c) above or not; and references to persons who have made such claims include persons to whom awards of benefit have been made on the claims. Regulations under this section may make different provision for different areas. Regulations under any other enactment may make such different provision for different areas as appears to the Secretary of State expedient in connection with any exercise by regulations under this section of the power conferred by subsection (4) above. “benefit” includes child support or a war pension (any reference to a claim being read, in relation to child support, as a reference to an application (or an application treated as having been made) under the Child Support Act 1991 for a maintenance calculation); “local authority” means an authority administering housing benefit or council tax benefit; “relevant authority” means— a Minister of the Crown; a local authority; a county council in England; a person providing services to a person mentioned in sub-paragraphs (i) to (iii); a person authorised to exercise any function a county council in England has under this section; “relevant benefit” means housing benefit, council tax benefit or any other benefit prescribed for the purposes of this section; “social security or work matters” means matters relating to— social security, child support or war pensions, or employment or training; and in this subsection “war pension” means a war pension within the meaning of section 25 of the Social Security Act 1989 (establishment and functions of war pensions committees). A relevant authority may use for a relevant purpose any social security information which it holds. Regulations may make provision as to the procedure to be followed by a relevant authority for the purposes of any function it has relating to the administration of a specified benefit if the authority holds social security information which— is relevant for the purposes of anything which may or must be done by the authority in connection with a claim for or an award of the benefit, and was used by another relevant authority in connection with a claim for or an award of a different specified benefit or was verified by that other authority in accordance with regulations under section 7A(2)(e) above. A relevant purpose is anything which is done in relation to a claim which is made or which could be made for a specified benefit if it is done for the purpose of— identifying persons who may be entitled to such a benefit; encouraging or assisting a person to make such a claim; advising a person in relation to such a claim. Social security information means— information relating to social security, child support or war pensions; evidence obtained in connection with a claim for or an award of a specified benefit. A specified benefit is a benefit which is specified in regulations for the purposes of this section. Expressions used in this section and in section 7A have the same meaning in this section as in that section. This section does not affect any power which exists apart from this section to use for one purpose social security information obtained in connection with another purpose. for requiring the prescribed notice of an accident in respect of which industrial injuries benefit may be payable to be given within the prescribed time by the employed earner to the earner's employer or other prescribed persons; for requiring employers— to make reports, to such person and on such form and within such time as may be prescribed, of accidents in respect of which industrial injuries benefit may be payable; to furnish to the prescribed person any information required for the determination of claims, or of questions arising in connection with claims or awards; to take such other steps as may be prescribed to facilitate the giving notice of accidents, the making of claims and the determination of claims and of questions so arising. Regulations may provide for requiring claimants for disablement benefit— to submit themselves from time to time to medical examination for the purpose of determining the effect of the relevant accident, or the treatment appropriate to the relevant injury or loss of faculty; to submit themselves from time to time to appropriate medical treatment for the injury or loss of faculty. Regulations under subsection (1) above requiring persons to submit themselves to a medical examination or treatment may— require those persons to attend at such places and at such times as may be required; and with the consent of the Treasury provide for the payment by the Secretary of State to those persons of travelling and other allowances (including compensation for loss of remunerative time). Subject to subsection (3) below, regulations may provide for disqualifying a claimant for the receipt of industrial injuries benefit— for failure without good cause to comply with any requirement of regulations to which this subsection applies (including in the case of a claim for industrial death benefit, a failure on the part of some other person to give the prescribed notice of the relevant accident); for wilful obstruction of, or other misconduct in connection with, any examination or treatment to which he is required under regulations to which this subsection applies to submit himself, or in proceedings under this Act for the determination of his right to benefit or to its receipt, or for suspending proceedings on the claim or payment of benefit as the case may be, in the case of any such failure, obstruction or misconduct. The regulations to which subsection (1) above applies are— any regulations made by virtue of section 5(1)(h), (i) or (1) above, so far as relating to industrial injuries benefit; and regulations made by virtue of section 8 or 9 above. Regulations under subsection (1) above providing for disqualification for the receipt of benefit for any of the following matters, that is to say— for failure to comply with the requirements of regulations under section 9(1) or (2) above; for obstruction of, or misconduct in connection with, medical examination or treatment, shall not be made so as to disentitle a claimant to a benefit for a period exceeding 6 weeks on any disqualification. A social fund payment such as is mentioned in section 138(1)(b) of the Contributions and Benefits Act may be awarded to a person only if an application for such a payment has been made by him or on his behalf in such form and manner as may be prescribed. The Secretary of State may by regulations— make provision with respect to the time at which an application for such a social fund payment is to be treated as made; prescribe conditions that must be satisfied before any determination in connection with such an application may be made or any award of such a payment may be paid; prescribe circumstances in which such an award becomes extinguished. No person is entitled to health in pregnancy grant unless she claims it in the manner, and within the time, prescribed in relation to health in pregnancy grant by regulations under section 5. No person is entitled to health in pregnancy grant unless subsection (3) or (4) is satisfied in relation to her. This subsection is satisfied in relation to a person if her claim for health in pregnancy grant is accompanied by— a statement of her national insurance number and information or evidence establishing that that number has been allocated to her; or information or evidence enabling the national insurance number that has been allocated to her to be ascertained. This subsection is satisfied in relation to a person if she makes an application for a national insurance number to be allocated to her which is accompanied by information or evidence enabling a national insurance number to be allocated to her. The Commissioners for Her Majesty's Revenue and Customs may by regulations make provision disapplying subsection (2) in the case of prescribed descriptions of persons making a claim. Subject to the provisions of this Act, no person shall be entitled to child benefit unless he claims it in the manner, and within the time, prescribed in relation to child benefit by regulations under section 5 above. No person shall be entitled to child benefit unless subsection (1B) below is satisfied in relation to him. his claim for child benefit is accompanied by— a statement of his national insurance number and information or evidence establishing that that number has been allocated to him; or information or evidence enabling the national insurance number that has been allocated to him to be ascertained; or he makes an application for a national insurance number to be allocated to him which is accompanied by information or evidence enabling such a number to be so allocated. prescribed descriptions of children or qualifying young persons in respect of whom child benefit is claimed, or in other prescribed circumstances. Except where regulations otherwise provide, no person shall be entitled to child benefit for any week on a claim made by him after that week if child benefit in respect of the same child or qualifying young person has already been paid for that week to another person, whether or not that other person was entitled to it. A person (“P”) who is entitled to child benefit in respect of one or more children may elect for all payments of the benefit to which P is entitled not to be made. An election may be made only if P reasonably expects that, in the absence of the election, P or another person would be liable to a high income child benefit charge in respect of the payments to which the election relates made for weeks in the first tax year. An election has effect in relation to payments made for weeks beginning after the election is made. But where entitlement to child benefit is backdated, an election may have effect in relation to payments for weeks beginning in the period of three months ending immediately before the claim for the benefit was made. An election may be revoked. A revocation has effect in relation to payments made for weeks beginning after the revocation is made. But if— P makes an election which results in all payments, in respect of child benefit, to which P is entitled for one or more weeks in a tax year not being paid, and had no election been made, neither P nor any other person would have been liable to a high income child benefit charge in relation to the payments, P may, no later than two years after the end of the tax year, revoke the election so far as it relates to the payments. Subsections (2) to (7) are subject to directions under subsection (9). The Commissioners for Her Majesty's Revenue and Customs may give directions as to— the form of elections and revocations under this section, the manner in which they are to be made and the time at which they are to be treated as made, and the circumstances in which, if child benefit is not being paid to a person at the full rate or the Commissioners are satisfied that there are doubts as to a person's entitlement to child benefit for a child, an election or revocation is not to have effect or its effect is to be postponed. For the purposes of this section— “child” includes a qualifying young person; “first tax year”, in relation to an election, means the tax year in which the first week beginning after the election is made falls; “week” means a period of 7 days beginning with a Monday; and a week is in a tax year if (and only if) the Monday with which it begins is in the tax year. Any employee who claims to be entitled to statutory sick pay from his employer shall, if so required by his employer, provide such information as may reasonably be required for the purpose of determining the duration of the period of entitlement in question or whether a period of entitlement exists as between them. The Secretary of State may by regulations made with the concurrence of the Inland Revenue direct— that medical information required under subsection (1) above shall, in such cases as may be prescribed, be provided in a prescribed form; that an employee shall not be required under subsection (1) above to provide medical information in respect of such days as may be prescribed in a period of incapacity for work. Where an employee asks an employer of his to provide him with a written statement, in respect of a period before the request is made, of one or more of the following— the days within that period which the employer regards as days in respect of which he is liable to pay statutory sick pay to that employee; the reasons why the employer does not so regard the other days in that period; the employer's opinion as to the amount of statutory sick pay to which the employee is entitled in respect of each of those days, the employer shall, to the extent to which the request was reasonable, comply with it within a reasonable time. A woman shall provide the person who is liable to pay her statutory maternity pay— with evidence as to her pregnancy and the expected date of confinement in such form and at such time as may be prescribed; and where she commences work after her confinement but within the maternity pay period, with such additional information as may be prescribed. Any regulations for the purposes of subsection (1) above must be made with the concurrence of the Inland Revenue. Where a woman asks an employer or former employer of hers to provide her with a written statement, in respect of a period before the request is made, of one or more of the following— the weeks within that period which he regards as weeks in respect of which he is liable to pay statutory maternity pay to the women; the reasons why he does not so regard the other weeks in that period; and his opinion as to the amount of statutory maternity pay to which the woman is entitled in respect of each of the weeks in respect of which he regards himself as liable to make a payment, the employer or former employer shall, to the extent to which the request was reasonable, comply with it within a reasonable time. This section applies where— a relevant benefit component is payable in respect of a person (“the beneficiary”), an agreement has been entered into by or on behalf of the beneficiary with a relevant provider for the lease or hire purchase of a motor vehicle, and by virtue of regulations under section 5(1), the Secretary of State pays all or part of the relevant benefit component to the relevant provider for the purpose of discharging, in whole or in part, an obligation of the beneficiary under the agreement. Regulations may make provision— for the expenses of the Secretary of State in administering the making of payments to relevant providers to be defrayed, in whole or in part, at the expense of relevant providers, whether by requiring them to pay prescribed fees or by deducting and retaining a prescribed part of the payments that would otherwise be made to them or by such other method as may be prescribed; for the recovery from a relevant provider of any fees or other sums due from that provider under paragraph (a). “relevant benefit component” means— the mobility component of disability living allowance, if it is payable at the higher rate (see section 73(11)(a) of the Contributions and Benefits Act), or the mobility component of personal independence payment, if it is payable at the enhanced rate (see section 79(2) of the Welfare Reform Act 2012); “relevant provider” means a person whose business consists of or includes the supply by way of lease or hire purchase of motor vehicles to persons in respect of whom a relevant benefit component is payable. The Secretary of State may make arrangements— with a local authority to which this section applies; or with any other body, for the making on his behalf by members of the staff of any such authority or body of payments on account of benefits to which section 5 above applies in circumstances corresponding to those in which the Secretary of State himself has the power to make such payments under subsection (1)(r) of that section; and a local authority to which this section applies shall have power to enter into any such arrangements. A payment under any such arrangements shall be treated for the purposes of any Act of Parliament or instrument made under an Act of Parliament as if it had been made by the Secretary of State. The Secretary of State shall repay a local authority or other body such amount as he determines to be the reasonable administrative expenses incurred by the authority or body in making payments in accordance with arrangements under this section. The local authorities to which this section applies are— a local authority as defined by section 270(1) of the Local Government Act 1972, other than a parish or community council; the Common Council of the City of London; and a local authority as defined in section 235(1) of the Local Government (Scotland) Act 1973. Where it is determined that, whether fraudulently or otherwise, any person has misrepresented, or failed to disclose, any material fact and in consequence of the misrepresentation or failure— a payment has been made in respect of a benefit to which this section applies; or any sum recoverable by or on behalf of the Secretary of State in connection with any such payment has not been recovered, the Secretary of State shall be entitled to recover the amount of any payment which he would not have made or any sum which he would have received but for the misrepresentation or failure to disclose. Where any such determination as is referred to in subsection (1) above is made, the person making the determination shall in the case of the Secretary of State or the First-tier Tribunal, and may in the case of the Upper Tribunal or a court— determine whether any, and if so what, amount is recoverable under that subsection by the Secretary of State, and specify the period during which that amount was paid to the person concerned. An amount recoverable under subsection (1) above is in all cases recoverable from the person who misrepresented the fact or failed to disclose it. In relation to cases where payments of benefit to which this section applies have been credited to a bank account or other account under arrangements made with the agreement of the beneficiary or a person acting for him, circumstances may be prescribed in which the Secretary of State is to be entitled to recover any amount paid in excess of entitlement; but any such regulations shall not apply in relation to any payment unless before he agreed to the arrangements such notice of the effect of the regulations as may be prescribed was given in such manner as may be prescribed to the beneficiary or to a person acting for him. Except where regulations otherwise provide, an amount shall not be recoverable under subsection (1) or under regulations under subsection (4) unless the determination in pursuance of which it was paid has been reversed or varied on an appeal or has been revised under section 9 or superseded under section 10 of the Social Security Act 1998. that amounts recoverable under subsection (1) above or regulations under subsection (4) above shall be calculated or estimated in such manner and on such basis as may be prescribed; for treating any amount paid to any person under an award which it is subsequently determined was not payable— as properly paid; or as paid on account of a payment which it is determined should be or should have been made, and for reducing or withholding any arrears payable by virtue of the subsequent determination; for treating any amount paid to one person in respect of another as properly paid for any period for which it is not payable in cases where in consequence of a subsequent determination— the other person is himself entitled to a payment for that period; or a third person is entitled in priority to the payee to a payment for that period in respect of the other person, and for reducing or withholding any arrears payable for that period by virtue of the subsequent determination. Where any amount paid ... is recoverable under— subsection (1) above; regulations under subsection (4) ... above; or section 74 below, it may, without prejudice to any other method of recovery, be recovered by deduction from prescribed benefits. Where any amount paid in respect of a couple is recoverable as mentioned in subsection (8) above, it may, without prejudice to any other method of recovery, be recovered, in such circumstances as may be prescribed, by deduction from prescribed benefits payable to either of them. Regulations may provide for amounts recoverable under the provisions mentioned in subsection (8) above to be recovered by deductions from earnings. In subsection (9A) above “earnings” has such meaning as may be prescribed. Regulations under subsection (9A) above may include provision— requiring the person from whom an amount is recoverable (“the beneficiary”) to disclose details of their employer, and any change of employer, to the Secretary of State; requiring the employer, on being served with a notice by the Secretary of State, to make deductions from the earnings of the beneficiary and to pay corresponding amounts to the Secretary of State; as to the matters to be contained in such a notice and the period for which a notice is to have effect; as to how payment is to be made to the Secretary of State; as to a level of earnings below which earnings must not be reduced; allowing the employer, where the employer makes deductions, to deduct a prescribed sum from the beneficiary's earnings in respect of the employer's administrative costs; requiring the employer to keep records of deductions; requiring the employer to notify the Secretary of State if the beneficiary is not, or ceases to be, employed by the employer; creating a criminal offence for non-compliance with the regulations, punishable on summary conviction by a fine not exceeding level 3 on the standard scale; with respect to the priority as between a requirement to deduct from earnings under this section and— any other such requirement; an order under any other enactment relating to England and Wales which requires deduction from the beneficiary's earnings; any diligence against earnings. Any amount recoverable under the provisions mentioned in subsection (8) above— if the person from whom it is recoverable resides in England and Wales and the county court so orders, shall be recoverable under section 85 of the County Courts Act 1984 or otherwise as if it were payable under an order of that court; and if he resides in Scotland, shall be enforced in like manner as an extract registered decree arbitral bearing a warrant for execution issued by the sheriff court of any sheriffdom in Scotland. subject to section 71A below, a jobseeker’s allowance; ... , income support; any social fund payments such as are mentioned in section 138(1)(a) or (2) of the Contributions and Benefits Act; and health in pregnancy grant; and child benefit. In this section, “couple” has the meaning given by section 137(1) of the Contributions and Benefits Act. Subject to subsection (2) below, section 71 above shall apply in relation to social fund payments to which this section applies as it applies in relation to payments made in respect of benefits to which that section applies. Section 71 above as it so applies shall have effect as if— in ... subsection (5A), for the words “reversed or varied on an appeal or has been revised under section 9 or superseded under section 10” there were substituted the words “revised on a review under section 38”; subsections (7), (10A) and (10B) were omitted. Subsection (9A) of section 71 above as it so applies shall have effect as if the reference to amounts recoverable under the provisions mentioned in subsection (8) of that section were to amounts recoverable under subsections (1) and (4) of that section by virtue of subsection (1) above. This section applies to social fund payments such as are mentioned in section 138(1)(b) of the Contributions and Benefits Act. The Secretary of State may recover any amount of the following paid in excess of entitlement— universal credit, jobseeker's allowance, employment and support allowance, and except in prescribed circumstances, housing credit (within the meaning of the State Pension Credit Act 2002). An amount recoverable under this section is recoverable from— the person to whom it was paid, or such other person (in addition to or instead of the person to whom it was paid) as may be prescribed. An amount paid in pursuance of a determination is not recoverable under this section unless the determination has been— reversed or varied on an appeal, or revised or superseded under section 9 or section 10 of the Social Security Act 1998, except where regulations otherwise provide. Regulations may provide that amounts recoverable under this section are to be calculated or estimated in a prescribed manner. Where an amount of universal credit is paid for the sole reason that a payment by way of prescribed income is made after the date which is the prescribed date for payment of that income, that amount is for the purposes of this section paid in excess of entitlement. In the case of a benefit referred to in subsection (1) which is awarded to persons jointly, an amount paid to one of those persons may for the purposes of this section be regarded as paid to the other. An amount recoverable under this section may (without prejudice to any other means of recovery) be recovered— by deduction from benefit (section 71ZC); by deduction from earnings (section 71ZD); through the courts etc (section 71ZE); by adjustment of benefit (section 71ZF). An amount recoverable from a person under section 71ZB may be recovered by deducting the amount from payments of prescribed benefit. Where an amount recoverable from a person under section 71ZB was paid to the person on behalf of another, subsection (1) authorises its recovery from the person by deduction— from prescribed benefits to which the person is entitled, from prescribed benefits paid to the person to discharge (in whole or in part) an obligation owed to that person by the person on whose behalf the recoverable amount was paid, or from prescribed benefits paid to the person to discharge (in whole or in part) an obligation owed to that person by any other person. Where an amount is recovered as mentioned in paragraph (b) of subsection (2), the obligation specified in that paragraph shall in prescribed circumstances be taken to be discharged by the amount of the deduction. Where an amount is recovered as mentioned in paragraph (c) of subsection (2), the obligation specified in that paragraph shall in all cases be taken to be so discharged. Regulations may provide for amounts recoverable under section 71ZB to be recovered by deductions from earnings. In this section “earnings” has such meaning as may be prescribed. Regulations under subsection (1) may include provision— Where an amount is recoverable under section 71ZB from a person residing in England and Wales, the amount is, if the county court so orders, recoverable— under section 85 of the County Courts Act 1984, or otherwise as if it were payable under an order of the court. Where an amount is recoverable under section 71ZB from a person residing in Scotland, the amount recoverable may be enforced as if it were payable under an extract registered decree arbitral bearing a warrant for execution issued by the sheriff court of any sheriffdom in Scotland. Any costs of the Secretary of State in recovering an amount of benefit under this section may be recovered by him as if they were amounts recoverable under section 71ZB. In any period after the coming into force of this section and before the coming into force of section 62 of the Tribunals, Courts and Enforcement Act 2007, subsection (1)(a) has effect as if it read “by execution issued from the county court”. Regulations may for the purpose of the recovery of amounts recoverable under section 71ZB make provision— for treating any amount paid to a person under an award which it is subsequently determined was not payable— as properly paid, or and for reducing or withholding arrears payable by virtue of the subsequent determination; the other person is entitled to a payment for that period, or a third person is entitled in priority to the payee to a payment for that period in respect of the other person, and by reducing or withholding any arrears payable for that period by virtue of the subsequent determination. The Secretary of State may recover any amount paid under section 5(1)(r) (payments on account). In the case of a payment on account of a benefit which is awarded to persons jointly, an amount paid to one of those persons may for the purposes of this section be regarded as paid to the other. Sections 71ZC, 71ZD and 71ZE apply in relation to amounts recoverable under this section as to amounts recoverable under section 71ZB. The Secretary of State may recover any amount paid by way of— a payment under section 28 of the Welfare Reform Act 2012 (universal credit hardship payments) which is recoverable under that section, a payment under section 19C of the Jobseekers Act 1995 (jobseeker's allowance hardship payments) which is recoverable under that section, a payment of a jobseeker's allowance under paragraph 8 or 8A of Schedule 1 to that Act (exemptions), where the allowance is payable at a prescribed rate under paragraph 9 of that Schedule and is recoverable under that paragraph, a payment of a jobseeker's allowance under paragraph 10 of that Schedule (claims yet to be determined etc) which is recoverable under that paragraph, or a payment which is recoverable under section 6B(5A)(d) or (7)(d), 7(2A)(d) or (4)(d), 8(3)(aa), (4)(d) or 9(2A)(d) or (4)(d) of the Social Security Fraud Act 2001. Where universal credit or a jobseeker's allowance is claimed by persons jointly, an amount paid to one claimant may for the purposes of this section be regarded as paid to the other. Sections 71ZC to 71ZF apply in relation to amounts recoverable under this section as to amounts recoverable under section 71ZB. For the purposes of this section and sections 71ZJ and 71ZK, an overpayment of a non-benefit payment occurs where— a person (“P”) misrepresents, or fails to disclose, a material fact, and in consequence of the misrepresentation or failure, P or another person receives a non-benefit payment, or an amount of a non-benefit payment, (whether directly or indirectly) that they would not otherwise have received, and the “overpayment” is that payment or amount. The overpayment is recoverable from P as if it were an amount recoverable under section 71(1) if, in relation to the misrepresentation or failure to disclose, P— is convicted of an offence (under this Act or any other enactment), or agrees to pay a penalty under section 115A. But subsection (2) is subject to section 71ZJ. The right to recover an overpayment under this section does not affect any other right that the Secretary of State may have to recover the overpayment (or any other amount in relation to the non-benefit payment). In this section and sections 71ZJ and 71ZK, “non-benefit payment” has the meaning given by section 121DA(5). Before exercising powers under this Act to recover an overpayment of a non-benefit payment from a person (“P”)— the Secretary of State must give a notice (an “overpayment notice”) to P, and the condition in subsection (5) must be met (opportunity for P to challenge the notice). The Secretary of State may give P an overpayment notice only if— P has been convicted of an offence (under this Act or any other enactment), or it appears to the Secretary of State that there are grounds to institute proceedings against P for an offence (under this Act or any other enactment), in relation to the overpayment. An overpayment notice must— state the amount that the Secretary of State regards as an overpayment, provide the Secretary of State’s reasons for regarding that amount as an overpayment, set out the effect of the giving of the overpayment notice, and set out P’s right to seek a review of the notice and the right to appeal the outcome of that review (see section 71ZK). In subsection (3)(c), the reference to the effect of the giving of the overpayment notice is a reference to the Secretary of State’s powers to— invite P to agree to a penalty under section 115A in relation to the overpayment; recover the overpayment (if P agrees to pay such a penalty, or is convicted of an offence, in relation to the overpayment). The condition in this subsection is met where— the time for P to seek a review of the overpayment notice has passed without P seeking a review, or if P sought a review of the notice within the time allowed, the review has taken place and— the period mentioned in section 71ZK(6)(a) for P to appeal against the outcome of the review has passed without P bringing an appeal, or P’s appeal (including any onward appeal) against the outcome of the review has been withdrawn, abandoned or finally determined. A person (“P”) given an overpayment notice under section 71ZJ may apply to the Secretary of State for a review of the notice on the following grounds— that there has been no overpayment of a non-benefit payment, or that the amount stated in the notice is not correct. An application under subsection (1) must be made before the end of the period of 1 month beginning with the day after the day on which P was given the notice. On a review, the Secretary of State may— uphold the notice, amend the notice, or revoke the notice. The Secretary of State must notify P of the outcome of the review. Where an overpayment notice is upheld or varied on a review, P may appeal to the First-tier Tribunal against the notice on the following grounds— that there has been no overpayment, or An appeal under subsection (5) may not be brought after the end of— the period of 1 month beginning with the day after the day on which P is notified of the outcome of the review, or such longer period (if any) as the Tribunal considers reasonable in all the circumstances. The First-tier Tribunal may— vary the notice, or a severe hardship direction is revoked; and it is determined by the Secretary of State that— whether fraudulently or otherwise, any person has misrepresented, or failed to disclose, any material fact; and in consequence of the failure or misrepresentation, payment of a jobseeker's allowance has been made during the relevant period to the person to whom the direction related, the Secretary of State may determine that he is entitled to recover the amount of the payment. “severe hardship direction” means a direction given under section 16 of the Jobseekers Act 1995; and “the relevant period” means— if the revocation is under section 16(3)(a) of that Act, the period beginning with the date of the change of circumstances and ending with the date of the revocation; and if the revocation is under section 16(3)(b) or (c) of that Act, the period during which the direction was in force. Where a severe hardship direction is revoked, the Secretary of State may certify whether there has been misrepresentation of a material fact or failure to disclose a material fact. If the Secretary of State certifies that there has been such misrepresentation or failure to disclose, he may certify— who made the misrepresentation or failed to make the disclosure; and whether or not a payment of jobseeker's allowance has been made in consequence of the misrepresentation or failure. If the Secretary of State certifies that a payment has been made, he may certify the period during which a jobseeker's allowance would not have been paid but for the misrepresentation or failure to disclose. A certificate under this section shall be conclusive as to any matter certified. Subsections (3) and (6) to (10) of section 71 above apply to a jobseeker's allowance recoverable under subsection (1) above as they apply to a jobseeker's allowance recoverable under section 71(1) above. The other provisions of section 71 above do not apply to a jobseeker's allowance recoverable under subsection (1) above. Regulations may provide for adjusting state pension under Part 1 of the Pensions Act 2014 or benefit as defined in section 122 of the Contributions and Benefits Act , or a contribution-based jobseeker's allowance, or a contributory employment and support allowance which is payable to or in respect of any person, or the conditions for receipt of that benefit, where— there is payable in his case any such pension or allowance as is described in subsection (2) below; or the person is, or is treated under the regulations as, undergoing medical or other treatment as an in-patient in a hospital or similar institution. Subsection (1)(a) above applies to any pension, allowance or benefit payable out of public funds (including any other benefit as so defined, whether it is of the same or a different description) which is payable to or in respect of— the person referred to in subsection (1); that person's wife, husband or civil partner; any ... dependant of that person; or the wife, husband or civil partner of any adult dependant of that person. Where but for regulations made by virtue of subsection (1)(a) above two persons would both be entitled to an increase of benefit in respect of a third person, regulations may make provision as to their priority. Regulations may provide for adjusting state pension under Part 1 of the Pensions Act 2014; benefit as defined in section 122 of the Contributions and Benefits Act; ... a contribution-based jobseeker's allowance, or a contributory employment and support allowance, payable to or in respect of any person where there is payable in his case any such benefit as is described in subsection (5) below. Subsection (4) above applies to any benefit payable under the legislation of any member State which is payable to or in respect of— the person referred to in that subsection; Personal independence payment is to be treated for the purposes of this section as if it were benefit as defined in section 122 of the Contributions and Benefits Act. a payment by way of prescribed income is made after the date which is the prescribed date in relation to the payment; and it is determined that an amount which has been paid by way of income support , an income-based jobseeker’s allowance , state pension credit or an income-related employment and support allowance would not have been paid if the payment had been made on the prescribed date, the Secretary of State shall be entitled to recover that amount from the person to whom it was paid. a prescribed payment which apart from this subsection falls to be made from public funds in the United Kingdom or under the law of any member State is not made on or before the date which is the prescribed date in relation to the payment; and it is determined that an amount (“the relevant amount”) has been paid by way of universal credit or income support , an income-based jobseeker’s allowance , state pension credit or an income-related employment and support allowance that would not have been paid if the payment mentioned in paragraph (a) above had been made on the prescribed date, then— in the case of a payment from public funds in the United Kingdom, the authority responsible for making it may abate it by the relevant amount; and in the case of any other payment, the Secretary of State shall be entitled to receive the relevant amount out of the payment. a person (in this subsection referred to as A) is entitled to any prescribed benefit for any period in respect of another person (in this subsection referred to as B); and either— B has received income support , an income-based jobseeker's allowance or an income-related employment and support allowance for that period; or B was, during that period, a member of the same family as some person other than A who received income support , an income-based jobseeker's allowance or an income-related employment and support allowance for that period; and the amount of the income support , an income-based jobseeker's allowance or an income-related employment and support allowance has been determined on the basis that A has not made payments for the maintenance of B at a rate equal to or exceeding the amount of the prescribed benefit, the amount of the prescribed benefit may, at the discretion of the authority administering it, be abated by the amount by which the amounts paid by way of income support , an income-based jobseeker's allowance or an income-related employment and support allowance exceed what it is determined that they would have been had A, at the time the amount of income support , an income-based jobseeker's allowance or an income-related employment and support allowance was determined, been making payments for the maintenance of B at a rate equal to the amount of the prescribed benefit. Where an amount could have been recovered by abatement by virtue of subsection (2) or (3) above but has not been so recovered, the Secretary of State may recover it otherwise than by way of abatement— in the case of an amount which could have been recovered by virtue of subsection (2) above, from the person to whom it was paid; and in the case of an amount which could have been recovered by virtue of subsection (3) above, from the person to whom the prescribed benefit in question was paid. Where a payment is made in a currency other than sterling, its value in sterling shall be determined for the purposes of this section in accordance with regulations. a person (“the claimant”) is entitled to a benefit to which this section applies; the Secretary of State is collecting periodical payments of child or spouse maintenance made in respect of the claimant or a member of the claimant's family; and the inclusion of any such periodical payment in the claimant's relevant income would, apart from this section, have the effect of reducing the amount of the benefit to which the claimant is entitled. The Secretary of State may, to such extent as he considers appropriate, treat any such periodical payments as not being relevant income for the purposes of calculating the amount of benefit to which the claimant is entitled. The Secretary of State may, to the extent that any periodical payment collected by him is treated as not being relevant income for those purposes retain the whole or any part of that payment. Any sum retained by the Secretary of State under subsection (3) shall be paid by him into the Consolidated Fund. “child” means a person under the age of 16; “child maintenance”, “spouse maintenance” and “relevant income” have such meaning as may be prescribed; “family” means— a couple; a couple and a member of the same household for whom one of them is, or both are, responsible and who is a child or a person of a prescribed description; except in prescribed circumstances, a person who is not a member of a couple and a member of the same household for whom that person is responsible and who is a child or a person of a prescribed description; For the purposes of this section, the Secretary of State may by regulations make provision as to the circumstances in which— persons are to be treated as being or not being members of the same household; one person is to be treated as responsible or not responsible for another. The benefits to which this section applies are universal credit, income support, an income-based jobseeker's allowance, an income-related employment and support allowance and such other benefits (if any) as may be prescribed. Except where regulations otherwise provide, any amount of housing benefit determined in accordance with regulations to have been paid in excess of entitlement may be recovered ... either by the Secretary of State or by the authority which paid the benefit. Regulations may require such an authority to recover such an amount in such circumstances as may be prescribed. An amount recoverable under this section shall be recoverable— except in such circumstances as may be prescribed, from the person to whom it was paid; and where regulations so provide, from such other person (as well as, or instead of, the person to whom it was paid) as may be prescribed. Any amount recoverable under this section may, without prejudice to any other method of recovery, be recovered by deduction from prescribed benefits.

Where an amount paid to a person on behalf of another person is recoverable under this section, subsections (3) and (4) above authorise its recovery from the person to whom it was paid by deduction— from prescribed benefits to which he is entitled; from prescribed benefits paid to him to discharge (in whole or in part) an obligation owed to him by the person on whose behalf the recoverable amount was paid; or from prescribed benefits paid to him to discharge (in whole or in part) an obligation owed to him by any other person. Where an amount is recovered as mentioned in paragraph (b) of subsection (5) above, the obligation specified in that paragraph shall in prescribed circumstances be taken to be discharged by the amount of the deduction; and where an amount is recovered as mentioned in paragraph (c) of that subsection, the obligation specified in that paragraph shall in all cases be taken to be so discharged. Where any amount recovered under this section is to be recovered otherwise than by deduction from prescribed benefits— if the person from whom it is recoverable resides in England and Wales and the county court so orders, it is recoverable under section 85 of the County Courts Act 1984 or otherwise as if it were payable under an order of that court; and if he resides in Scotland, it may be enforced in the same manner as an extract registered decree arbitral bearing a warrant for execution issued by the sheriff court of any sheriffdom in Scotland. Regulations may provide for amounts recoverable under this section to be recovered by deductions from earnings. In subsection (8) above “earnings“ has such meaning as may be prescribed. Regulations under subsection (8) above may include provision— requiring the person from whom an amount is recoverable (“the beneficiary”) to disclose details of their employer, and any change of employer, to the Secretary of State or the authority which paid the benefit; requiring the employer, on being served with a notice by the Secretary of State or the authority which paid the benefit, to make deductions from the earnings of the beneficiary and to pay corresponding amounts to the Secretary of State or that authority; as to how payment is to be made to the Secretary of State or the authority which paid the benefit; requiring the employer to notify the Secretary of State or the authority which paid the benefit if the beneficiary is not, or ceases to be, employed by the employer; Regulations may make provision as to any case where a billing authority or a local authority in Scotland has allowed council tax benefit to a person and the amount allowed exceeds the amount to which he is entitled in respect of the benefit. ... the regulations may provide that— a sum equal to the excess shall be due from the person concerned to the authority (whatever the form the benefit takes); any liability under any provision included under paragraph (a) above shall be met by such method mentioned in subsection (3) below as is prescribed as regards the case concerned, or by such combination of two or all three of the methods ar is prescribed as regards the case concerned. The methods are— payment by the person concerned; addition to any amount payable in respect of council tax; deduction from prescribed benefits. In a case where the regulations provide that a sum or part of a sum is to be paid, and the sum or part is not paid on or before such day as may be prescribed, the regulations may provide that the sum or part shall be recoverable in a court of competent jurisdiction. The regulations may provide that they are not to apply as regards any case falling within a prescribed category. Regulations may make provision as to any case where a billing authority or a local authority in Scotland has allowed council tax benefit to a person and the amount allowed is less than the amount to which he is entitled in respect of the benefit. A social fund award which is repayable shall be recoverable by the Secretary of State. Without prejudice to any other method of recovery, the Secretary of State may recover an award by deduction from prescribed benefits. The Secretary of State may recover an award— from the person to or for the benefit of whom it was made; where that person is a member of a couple, from the other member of the couple; from a person who is liable to maintain the person by or on behalf of whom the application for the award was made or any person in relation to whose needs the award was made. a jobseeker's allowance is payable to a person from whom an award is recoverable under subsection (3) above; and that person is subject to a bankruptcy order, a sum deducted from that benefit under subsection (2) above shall not be treated as income of his for the purposes of the Insolvency Act 1986. the estate of that person is sequestrated, a sum deducted from that benefit under subsection (2) above shall not be treated as income of his for the purposes of the Bankruptcy (Scotland) Act 2016. Regulations may provide for amounts recoverable under subsection (1) above from a person specified in subsection (3) above to be recovered by deductions from earnings. In subsection (3C) above “earnings” has such meaning as may be prescribed. Regulations under subsection (3C) above may include provision referred to in section 71(9C) above. Payments out of the social fund to meet funeral expenses may in all cases be recovered, as if they were funeral expenses, out of the estate of the deceased, and (subject to section 71 above) by no other means. In this section “couple” has the meaning given by section 137(1) of the Contributions and Benefits Act. a man shall be liable to maintain his wife or civil partner and any children of whom he is the father; a woman shall be liable to maintain her husband or civil partner and any children of whom she is the mother; a person shall be liable to maintain another person throughout any period in respect of which the first-mentioned person has, on or after 23rd May 1980 (the date of the passing of the Social Security Act 1980) and either alone or jointly with a further person, given an undertaking in writing in pursuance of immigration rules within the meaning of the Immigration Act 1971 to be responsible for the maintenance and accommodation of the other person; and “child” includes a person who has attained the age of 16 but not the age of 19 and in respect of whom either parent, or some person acting in the place of either parent, is receiving universal credit, income support or an income-based jobseeker's allowance. Any reference in subsection (6) above to children of whom the man or the woman is the father or the mother shall be construed in accordance with section 1 of the Family Law Reform Act 1987. Subsection (7) above does not apply in Scotland, and in the application of subsection (6) above to Scotland any reference to children of whom the man or the woman is the father or the mother shall be construed as a reference to any such children whether or not their parents have ever been married to one another. A document bearing a certificate which— is signed by a person authorised in that behalf by the Secretary of State; and states that the document apart from the certificate is, or is a copy of such an undertaking as is mentioned in subsection (6)(c) above, shall be conclusive of the undertaking in question for the purposes of this section; and a certificate purporting to be so signed shall be deemed to be so signed until the contrary is proved. Without prejudice to any other method of recovery— amounts recoverable under any enactment or instrument having effect in Northern Ireland and corresponding to an enactment or instrument mentioned in section 71(8) above shall be recoverable by deduction from benefits prescribed under that subsection; amounts recoverable under any enactment having effect in Northern Ireland and corresponding to section 75 above shall be recoverable by deduction from benefits prescribed under subsection (4) of that section; and awards recoverable under Part III of the Northern Ireland Administration Act shall be recoverable by deduction from benefits prescribed under section 71(8). Regulations may provide for adjusting child benefit payable in respect of any child or qualifying young person in respect of whom any benefit is payable under the legislation of any member State. This section applies in relation to— section 80B (restrictions on use of further methods), section 80C (and Schedule 3ZA) (recovery from a person’s bank accounts etc), and section 80D (and Schedule 3ZB) (disqualification from driving). References to a recoverable amount are to— an amount which is recoverable by virtue of any provision of sections 71 to 78, and a penalty which is payable by virtue of any provision of sections 115A to 115D, other than an amount or a penalty relating to a devolved benefit. For the purposes of this Part, a benefit is a devolved benefit if functions under this Part are exercisable in relation to the benefit by the Scottish Ministers by virtue of section 53 of the Scotland Act 1998, read with section 32 of the Scotland Act 2016. References to a “liable person” are to a person liable to pay a recoverable amount. Nothing in Schedule 3ZA or Schedule 3ZB affects any other method of recovery or enforcement that is available in relation to a recoverable amount. The Secretary of State may not exercise a power under Schedule 3ZA or Schedule 3ZB for the purpose of recovering an amount from a liable person unless the Secretary of State has— given the liable person a reasonable opportunity to settle their liability in respect of the amount, notified the liable person that the Secretary of State may exercise the power for the purpose of recovering the amount if the liable person does not settle their liability in respect of the amount, and given the liable person a summary of how the power would be exercised. The Secretary of State may not— make a direct deduction order under Schedule 3ZA, re-start a requirement to make deductions and payments that has been suspended under paragraph 16 of Schedule 3ZA, or apply for a suspended or immediate DWP disqualification order under Schedule 3ZB, in respect of a liable person if subsection (3) or (4) applies. This subsection applies if it is reasonably possible to recover the amount from the liable person by way of deductions from earnings. This subsection applies if the liable person is entitled to and in receipt of a relevant benefit. The Secretary of State may not exercise the powers under Schedule 3ZB for the purpose of recovering an amount from a liable person unless satisfied that it is not reasonably possible to recover the amount by way of a direct deduction order under Schedule 3ZA. Subsections (7) and (8) apply where a liable person becomes entitled to and in receipt of a relevant benefit at a time when— a direct deduction order under Schedule 3ZA, or an immediate DWP disqualification order under Schedule 3ZB, has effect in relation to the liable person. In a case within subsection (6)(a), the Secretary of State must revoke or suspend the direct deduction order. In a case within subsection (6)(b)— the Secretary of State must notify the court that made the immediate DWP disqualification order that the person to whom the order relates has become entitled to and in receipt of a relevant benefit, and a court officer must make an order (without a hearing) revoking the immediate DWP disqualification order. “court officer” means a member of the staff of the court in question authorised by the court for the purposes of subsection (8)(b); “deductions from earnings” means deductions from earnings under, or by virtue of, section 71 or 71ZD; “relevant benefit” means a benefit that is— administered by the Secretary of State with responsibility for social security, and recoverable under section 71 or 71ZB. Schedule 3ZA (recovery from bank accounts) makes provision for a recoverable amount to be recoverable directly from a person’s bank account. Schedule 3ZB makes provision for a liable person to be disqualified from driving while some or all of a recoverable amount remains unrecovered. The Secretary of State must issue a code of practice about the exercise of the Secretary of State’s functions under Schedule 3ZA and Schedule 3ZB. The code of practice must include provision about— the giving of notices to banks requiring the provision of information under Schedule 3ZA; the processing (within the meaning of section 3(4) of the Data Protection Act 2018) of information received in response; the circumstances in which penalties may be issued to banks; the circumstances in which the Secretary of State expects to exercise functions under Schedule 3ZB. Before issuing the code of practice for the first time, the Secretary of State must carry out a public consultation on a draft of the code. The requirement in subsection (3) may be satisfied by public consultation carried out before this section comes into force. The Secretary of State may from time to time revise and re-issue the code of practice. The Secretary of State must lay the code of practice, or any reissued code of practice, before Parliament. An officer of the Secretary of State who is authorised by the Secretary of State for the purposes of this section has a right of audience and the right to conduct litigation in relation to proceedings for or in connection with the recovery of overpayments under a provision of this Part before— a magistrates’ court, the county court, and the Crown Court. In this section, “right of audience” and “right to conduct litigation” have the same meanings as in section 119 of the Courts and Legal Services Act 1990. Subsection (2) applies in relation to any provision for the disclosure or obtaining of information made by or under this Part. The provision does not require or authorise any disclosure of information that is prohibited by any of Parts 1 to 7 or Chapter 1 of Part 9 to the Investigatory Powers Act 2016. The disclosure of information in accordance with the provision (as read subject to subsection (2)) does not breach— any obligation of confidence owed by the person making the disclosure, or any other restriction on the disclosure of information (however imposed). In this Part, references to giving a notice or other document (however expressed) include sending the notice or document by post. If— any person persistently refuses or neglects to maintain himself or any person whom he is liable to maintain; and in consequence of his refusal or neglect universal credit, income support , an income-based jobseeker's allowance or an income-related employment and support allowance is paid to or in respect of him or such a person, he shall be guilty of an offence and liable on summary conviction to imprisonment for a term not exceeding 3 months or to a fine of an amount not exceeding level 4 on the standard scale or to both. For the purposes of subsection (1) above a person shall not be taken to refuse or neglect to maintain himself or any other person by reason only of anything done or omitted in furtherance of a trade dispute. Subject to subsection (4), for the purposes of this Part, a person shall be liable to maintain another person if that other person is— his or her spouse or civil partner, or a person whom he or she would be liable to maintain if sections 78(6)(c) and (9) had effect for the purposes of this Part. For the purposes of this section, in its application to an income-based jobseeker's allowance or an income-related employment and support allowance, subsection (3)(b) shall not apply. Subject to the following provisions of this section, if income support or universal credit is claimed by or in respect of a person whom another person is liable to maintain or paid to or in respect of such a person, the Secretary of State may make an application against the liable person to the family court for an order under this section. On the hearing of an application under this section the court shall have regard to all the circumstances and, in particular, to the income of the liable person, and may order him to pay such sum, weekly or otherwise, as it may consider appropriate, except that in a case falling within section 78(6)(c) above that sum shall not include any amount which is not attributable to income support or universal credit (whether paid before or after the making of the order). In determining whether to order any payments to be made in respect of income support or universal credit for any period before the application was made, or the amount of any such payments, the court shall disregard any amount by which the liable person's income exceeds the income which was his during that period. Any payments ordered to be made under this section shall be made— to the Secretary of State in so far as they are attributable to any income support or universal credit (whether paid before or after the making of the order); to the person claiming income support or universal credit or (if different) the dependant; or to such other person as appears to the court expedient in the interests of the dependant. In the application of this section to Scotland, for the references to the family court there shall be substituted references to the sheriff. a person (“the claimant”) who is the parent of one or more children is in receipt of income support or universal credit either in respect of those children or in respect of both himself and those children; and there is in force a maintenance order made against the other parent (“the liable person”)— in favour of the claimant or one or more of the children, or in favour of some other person for the benefit of the claimant or one or more of the children; and in this section “the primary recipient” means the person in whose favour that maintenance order was made. If, in a case where this section applies, the liable person fails to comply with any of the terms of the maintenance order— the Secretary of State may bring any proceedings or take any other steps to enforce the order that could have been brought or taken by or on behalf of the primary recipient; and any court before which proceedings are brought by the Secretary of State by virtue of paragraph (a) above shall have the same powers in connection with those proceedings as it would have had if they had been brought by the primary recipient. The Secretary of State's powers under this section are exercisable at his discretion and whether or not the primary recipient or any other person consents to their exercise; but any sums recovered by virtue of this section shall be payable to or for the primary recipient, as if the proceedings or steps in question had been brought or taken by him or on his behalf. The powers conferred on the Secretary of State by subsection (2)(a) above include power— to apply for the registration of the maintenance order under— section 17 of the Maintenance Orders Act 1950; or section 2 of the Maintenance Orders Act 1958; ... ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... to apply for recognition and enforcement of the maintenance order under the Convention on the International Recovery of Child Support and other forms of Family Maintenance done at The Hague on 23rd November 2007, to the extent permitted by Article 36 of that Convention; and to make an application under section 2 of the Maintenance Orders (Reciprocal Enforcement) Act 1972 (application for enforcement in reciprocating country). Where this section applies, the prescribed person shall in prescribed circumstances give the Secretary of State notice of any application— to alter, vary, suspend, discharge, revoke, revive or enforce the maintenance order in question; or to remit arrears under that maintenance order; and the Secretary of State shall be entitled to appear and be heard on the application. Where, by virtue of this section, the Secretary of State commences any proceedings to enforce a maintenance order, he shall, in relation to those proceedings, be treated for the purposes of any enactment or instrument relating to maintenance orders as if he were a person entitled to payment under the maintenance order in question (but shall not thereby become entitled to any such payment). Where, in any proceedings under this section in England and Wales, the court makes an order for the whole or any part of the arrears due under the maintenance order in question to be paid as a lump sum, the Secretary of State shall inform the Lord Chancellor of the amount of that lump sum if he knows— that the primary recipient either— received legal aid under the Legal Aid Act 1974 in connection with the proceedings in which the maintenance order was made, or was an assisted party, within the meaning of the Legal Aid Act 1988, in those proceedings; or received services funded by the Legal Services Commission as part of the Community Legal Service; or was provided with civil legal services (within the meaning of Part 1 of the Legal Aid, Sentencing and Punishment of Offenders Act 2012) under arrangements made for the purposes of that Part of that Act; and that a sum remains unpaid on account of the contribution required of the primary recipient— under section 9 of the Legal Aid Act 1974 in respect of those proceedings, or under section 16 of the Legal Aid Act 1988 in respect of the costs of his being represented under Part IV of that Act in those proceedings, or by virtue of section 10 of the Access to Justice Act 1999 in respect of services funded by the Legal Services Commission as part of the Community Legal Service, or under regulations under section 23 or 24 of the Legal Aid, Sentencing and Punishment of Offenders Act 2012 in respect of civil legal services (within the meaning of Part 1 of that Act) provided under arrangements made for the purposes of that Part of that Act, as the case may be. In this section “maintenance order”— in England and Wales, means— any order for the making of periodical payments which is, or has at any time been, a maintenance order within the meaning of the Attachment of Earnings Act 1971; any order under Part 3 of the Matrimonial and Family Proceedings Act 1984 (overseas divorce) for the making of periodical payments; any order under Schedule 7 to the Civil Partnership Act 2004 for the making of periodical payments; in Scotland, means any order, except an order for the payment of a lump sum, falling within the definition of “maintenance order” in section 106 of the Debtors (Scotland) Act 1987, but disregarding paragraph (h) (alimentary bond or agreement). Where in Scotland a creditor who is enforcing a maintenance order or alimentary bond or agreement by a current maintenance arrestment or a conjoined arrestment order is in receipt of universal credit, income support or an income-related employment and support allowance, the creditor may in writing authorise the Secretary of State to receive any sums payable under the arrestment or order until the creditor ceases to be in receipt of universal credit, income support or an income-related employment and support allowance or in writing withdraws the authorisation, whichever occurs first. On intimation by the Secretary of State— to the employer operating the current maintenance arrestment; or to the sheriff clerk operating the conjoined arrestment order; of an authorisation under subsection (1) above, the employer or sheriff clerk shall, until notified by the Secretary of State that the authorisation has ceased to have effect, pay to the Secretary of State any sums which would otherwise be payable under the arrestment or order to the creditor. An individual who for the time being has the Secretary of State's authorisation for the purposes of this Part shall be entitled, for any one or more of the purposes mentioned in subsection (2) below, to exercise any of the powers which are conferred on an authorised officer by sections 109B and 109C below. Those purposes are— ascertaining in relation to any case whether a benefit is or was payable in that case in accordance with any provision of the relevant social security legislation; investigating the circumstances in which any accident, injury or disease which has given rise, or may give rise, to a claim for— industrial injuries benefit, or any benefit under any provision of the relevant social security legislation, occurred or may have occurred, or was or may have been received or contracted; ascertaining whether provisions of the relevant social security legislation are being, have been or are likely to be contravened (whether by particular persons or more generally); preventing, detecting and securing evidence of the commission (whether by particular persons or more generally) of benefit offences. An individual has the Secretary of State's authorisation for the purposes of this Part if, and only if, the Secretary of State has granted him an authorisation for those purposes and he is— an official of a Government department; an individual employed by an authority administering housing benefit or council tax benefit; an individual employed by an authority or joint committee that carries out functions relating to housing benefit or council tax benefit on behalf of the authority administering that benefit; or an individual employed by a person authorised by or on behalf of any such authority or joint committee as is mentioned in paragraph (b) or (c) above to carry out functions relating to housing benefit or council tax benefit for that authority or committee. An authorisation granted for the purposes of this Part to an individual of any of the descriptions mentioned in subsection (3) above— must be contained in a certificate provided to that individual as evidence of his entitlement to exercise powers conferred by this Part; may contain provision as to the period for which the authorisation is to have effect; and may restrict the powers exercisable by virtue of the authorisation so as to prohibit their exercise except for particular purposes, in particular circumstances or in relation to particular benefits or particular provisions of the relevant social security legislation. An authorisation granted under this section may be withdrawn at any time by the Secretary of State. Where the Secretary of State grants an authorisation for the purposes of this Part to an individual employed by a local authority, or to an individual employed by a person who carries out functions relating to housing benefit or council tax benefit on behalf of a local authority— the Secretary of State and the local authority shall enter into such arrangements (if any) as they consider appropriate with respect to the carrying out of functions conferred on that individual by or in connection with the authorisation granted to him; and the Secretary of State may make to the local authority such payments (if any) as he thinks fit in respect of the carrying out by that individual of any such functions. The matters on which a person may be authorised to consider and report to the Secretary of State under section 139A below shall be taken to include the carrying out by any such individual as is mentioned in subsection (3)(b) to (d) above of any functions conferred on that individual by virtue of any grant by the Secretary of State of an authorisation for the purposes of this Part. The powers conferred by sections 109B and 109C below shall be exercisable in relation to persons holding office under the Crown and persons in the service of the Crown, and in relation to premises owned or occupied by the Crown, as they are exercisable in relation to other persons and premises. This section and sections 109B to 109C below apply as if— the Tax Credits Act 2002 were relevant social security legislation, and accordingly, child tax credit and working tax credit were relevant social security benefits for the purposes of the definition of “benefit offence“. An authorised officer who has reasonable grounds for suspecting that a person— is a person falling within subsection (2) or (2A) below, and has or may have possession of or access to any information about any matter that is relevant for any one or more of the purposes mentioned in section 109A(2) above, may, by written notice, require that person to provide all such information described in the notice as is information of which he has possession, or to which he has access, and which it is reasonable for the authorised officer to require for a purpose so mentioned. The persons who fall within this subsection are— any person who is or has been an employer or employee within the meaning of any provision made by or under the Contributions and Benefits Act; any person who is or has been a self-employed earner within the meaning of any such provision; any person who by virtue of any provision made by or under that Act falls, or has fallen, to be treated for the purposes of any such provision as a person within paragraph (a) or (b) above; any person who is carrying on, or has carried on, any business involving the supply of goods for sale to the ultimate consumers by individuals not carrying on retail businesses from retail premises; any person who is carrying on, or has carried on, any business involving the supply of goods or services by the use of work done or services performed by persons other than employees of his; any person who is carrying on, or has carried on, an agency or other business for the introduction or supply, to persons requiring them, of persons available to do work or to perform services; any local authority acting in their capacity as an authority responsible for the granting of any licence; any person who is or has been a trustee or manager of a personal or occupational pension scheme; any person who is or has been liable to make a compensation payment or a payment to the Secretary of State under section 6 of the Social Security (Recovery of Benefits) Act 1997 (payments in respect of recoverable benefits); a person of a prescribed description; and the servants and agents of any such person as is specified in any of paragraphs (a) to (ia) above. any bank; the Director of National Savings; any person carrying on a business the whole or a significant part of which consists in the provision of credit (whether secured or unsecured) to members of the public; any insurer; any credit reference agency (within the meaning given by section 145(8) of the Consumer Credit Act 1974 (c. 39)); any body the principal activity of which is to facilitate the exchange of information for the purpose of preventing or detecting fraud; any person carrying on a business the whole or a significant part of which consists in the provision to members of the public of a service for transferring money from place to place; any water undertaker or sewerage undertaker, Scottish Water or any local authority which is to collect charges by virtue of an order under section 37 of the Water Industry (Scotland) Act 2002 (asp 3); any person who— is the holder of a licence under section 7 of the Gas Act 1986 (c. 44) to convey gas through pipes, or is the holder of a licence under section 7A(1) of that Act to supply gas through pipes; any person who (within the meaning of the Electricity Act 1989 (c. 29)) distributes or supplies electricity; any person conducting any educational establishment or institution; any body the principal activity of which is to provide services in connection with admissions to educational establishments or institutions; the Student Loans Company; any servant or agent of any person mentioned in any of the preceding paragraphs. Subject to the following provisions of this section, the powers conferred by this section on an authorised officer to require information from any person by virtue of his falling within subsection (2A) above shall be exercisable for the purpose only of obtaining information relating to a particular person identified (by name or description) by the officer. An authorised officer shall not, in exercise of those powers, require any information from any person by virtue of his falling within subsection (2A) above unless it appears to that officer that there are reasonable grounds for believing that the identified person to whom it relates is— a person who has committed, is committing or intends to commit a benefit offence; or a person who (within the meaning of Part 7 of the Contributions and Benefits Act) is a member of the family of a person falling within paragraph (a) above. Nothing in subsection (2B) or (2C) above shall prevent an authorised officer who is an official of a Government department and whose authorisation states that his authorisation applies for the purposes of this subsection from exercising the powers conferred by this section for obtaining from— a water undertaker or Scottish Water, any person who (within the meaning the Gas Act 1986) supplies gas conveyed through pipes, any person who (within the meaning of the Electricity Act 1989) supplies electricity conveyed by distribution systems, or any servant or agent of a person mentioned in any of the preceding paragraphs, any information which relates exclusively to whether and in what quantities water, gas or electricity are being or have been supplied to residential premises specified or described in the notice by which the information is required. The powers conferred by this section shall not be exercisable so as to secure the disclosure by a telecommunications operator or postal operator of communications data without the consent of the operator. The obligation of a person to provide information in accordance with a notice under this section shall be discharged only by the provision of that information, at such reasonable time and in such form as may be specified in the notice, to the authorised officer who— is identified by or in accordance with the terms of the notice; or has been identified, since the giving of the notice, by a further written notice given by the authorised officer who imposed the original requirement or another authorised officer. The power of an authorised officer under this section to require the provision of information shall include a power to require the production and delivery up and (if necessary) creation of, or of copies of or extracts from, any such documents containing the information as may be specified or described in the notice imposing the requirement. No one shall be required under this section to provide— any information that tends to incriminate either himself or, in the case of a person who is married or is a civil partner, his spouse or civil partner; or any information in respect of which a claim to legal professional privilege or, in Scotland, confidentiality as between client and professional legal adviser, would be successful in any proceedings; and for the purposes of this subsection it is immaterial whether the information is in documentary form or not. Provision may be made by order— adding any person to the list of persons falling within subsection (2A) above; removing any person from the list of persons falling within that subsection; modifying that subsection for the purpose of taking account of any change to the name of any person for the time being falling within that subsection. “bank” means— a person who has permission under Part 4A of the Financial Services and Markets Act 2000 (c. 8) to accept deposits; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . or a person who does not require permission under that Act to accept deposits, in the course of his business in the United Kingdom; “communications data” has the same meaning as in the Investigatory Powers Act 2016 (see sections 261 and 262 of that Act); “credit” includes a cash loan or any form of financial accommodation, including the cashing of a cheque; “insurer” means— a person who has permission under Part 4A of the Financial Services and Markets Act 2000 to effect or carry out contracts of insurance; ... “postal operator” has the same meaning as in the Investigatory Powers Act 2016 (see section 262 of that Act); “residential premises”, in relation to a supply of water, gas or electricity, means any premises which— at the time of the supply were premises occupied wholly or partly for residential purposes, or are premises to which that supply was provided as if they were so occupied; and “telecommunications operator” has the same meaning as in the Investigatory Powers Act 2016 (see section 261 of that Act). The definitions of “bank” and “insurer” in subsection (7) must be read with— section 22 of the Financial Services and Markets Act 2000; any relevant order under that section; and Schedule 2 to that Act. Subject to subsection (2) below, where it appears to the Secretary of State- that a person falling within section 109B(2A) keeps any electronic records, that the records contain or are likely, from time to time, to contain information about any matter that is relevant for any one or more of the purposes mentioned in section 109A(2) above, and that facilities exist under which electronic access to those records is being provided, or is capable of being provided, by that person to other persons, the Secretary of State may require that person to enter into arrangements under which authorised officers are allowed such access to those records. An authorised officer— shall be entitled to obtain information in accordance with arrangements entered into under subsection (1) above only if his authorisation states that his authorisation applies for the purposes of that subsection; and shall not seek to obtain any information in accordance with any such arrangements other than information which relates to a particular person and could be the subject of a requirement under section 109B above. The matters that may be included in the arrangements that a person is required to enter into under subsection (1) above may include- requirements as to the electronic access to records that is to be made available to authorised officers; requirements as to the keeping of records of the use that is made of the arrangements; requirements restricting the disclosure of information about the use that is made of the arrangements; and such other incidental requirements as the Secretary of State considers appropriate in connection with allowing access to records to authorised officers. An authorised officer who is allowed access in accordance with any arrangements entered into under subsection (1) above shall be entitled to make copies of, and to take extracts from, any records containing information which he is entitled to require under section 109B. An authorised officer shall be entitled, at any reasonable time and either alone or accompanied by such other persons as he thinks fit, to enter any premises which— are liable to inspection under this section; and are premises to which it is reasonable for him to require entry in order to exercise the powers conferred by this section. An authorised officer who has entered any premises liable to inspection under this section may— make such an examination of those premises, and conduct any such inquiry there, as appears to him appropriate for any one or more of the purposes mentioned in section 109A(2) above. question any person whom he finds there; require any person whom he finds there to do any one or more of the following— to provide him with such information, to produce and deliver up and (if necessary) create such documents or such copies of, or extracts from, documents, as he may reasonably require for any one or more of the purposes mentioned in section 109A(2) above; and take possession of and either remove or make his own copies of any such documents as appear to him to contain information that is relevant for any of those purposes. The premises liable to inspection under this section are any premises (including premises consisting in the whole or a part of a dwelling house) which an authorised officer has reasonable grounds for suspecting are— premises which are a person's place of employment; premises from which a trade or business is being carried on or where documents relating to a trade or business are kept by the person carrying it on or by another person on his behalf; premises from which a personal or occupational pension scheme is being administered or where documents relating to the administration of such a scheme are kept by the person administering the scheme or by another person on his behalf; premises where a person who is the compensator in relation to any such accident, injury or disease as is referred to in section 109A(2)(b) above is to be found; premises where a person on whose behalf any such compensator has made, may have made or may make a compensation payment is to be found. An authorised officer applying for admission to any premises in accordance with this section shall, if required to do so, produce the certificate containing his authorisation for the purposes of this Part. Subsections (2E) and (5) of section 109B apply for the purposes of this section as they apply for the purposes of that section. The Secretary of State must appoint an independent person to carry out reviews of the exercise of functions under sections 109A to 109H and Schedule 3ZD (“investigative functions”) by or on behalf of the Secretary of State. After each review, the independent person must as soon as practicable— prepare a report on the review, and submit the report to the Secretary of State. On receiving a report, the Secretary of State must— publish it, and lay a copy before Parliament. Each review must consider the extent to which — investigative functions have been exercised in compliance with the requirements of provisions mentioned in subsection (1), relevant codes of practice and relevant guidance, and the exercise of those functions has been effective in meeting the purposes set out in section 109A(2). Each report must contain any recommendations which the independent person considers appropriate in light of the review to which it relates. In subsection (4)(a), “relevant codes of practice” and “relevant guidance” mean codes of practice and guidance to which the Secretary of State must have regard in exercising investigative functions. The Secretary of State may give the independent person appointed under section 109I(1) directions as to the period to be covered by each review under section 109I. The Secretary of State must consult the independent person before giving a direction under subsection (1). The Secretary of State may disclose information to the independent person, or to a person acting on behalf of the independent person, for the purposes of reviews being carried out under section 109I. Regulations may confer functions on a person for the purposes of securing compliance with section 109I. The Secretary of State may comply with the duty in section 109I(1) by appointing different independent persons to carry out reviews in relation to the exercise of investigative functions— in England and Wales, and in Scotland. Schedule 36 to the Finance Act 2008 (information and inspection powers) applies for the purpose of checking a person's position as regards relevant contributions as it applies for the purpose of checking a person's tax position, subject to the modifications in subsection (2). That Schedule applies as if— references to any provision of the Taxes Acts were to any provision of this Act or the Contributions and Benefits Act or the National Insurance Contributions Act 2014 relating to relevant contributions, references to prejudice to the assessment or collection of tax were to prejudice to the assessment of liability for, and payment of, relevant contributions, the reference to information relating to the conduct of a pending appeal relating to tax were a reference to information relating to the conduct of a pending appeal relating to relevant contributions, and paragraphs 21 , 21A, 35(4A)(c), 36, 37(2) and (2A), 37A and 37B of that Schedule (restrictions on giving taxpayer notice where taxpayer has made tax return) were omitted. Part 3 of Schedule 38 to the Finance Act 2012 (power to obtain tax adviser’s files etc) applies in relation to relevant contributions as in relation to tax and, accordingly— the cases described in paragraph 7 of that Schedule (case A and case B) include cases involving conduct or an offence relating to relevant contributions, (whether the case involves conduct or an offence relating to tax or relevant contributions) the papers and other documents that may be sought under that Part include ones relating to relevant contributions, and the other Parts of that Schedule apply so far as necessary to give effect to the application of Part 3 by virtue of this subsection. In this section “relevant contributions” means Class 1, Class 1A, Class 1B or Class 2 contributions. An individual who for the time being has the authorisation for the purposes of this Part of an authority administering housing benefit or council tax benefit (“a local authority authorisation”) shall be entitled, for a relevant purpose, to exercise any of the powers which, subject to subsection (8) below, are conferred on an authorised officer by sections 109B and 109C above. Each of the following is a relevant purpose— a purpose mentioned in subsection (2) below; a purpose mentioned in section 109A(2)(a), (c) or (d). If the Secretary of State prescribes conditions for the purposes of this section, an authority must not proceed under this section for a purpose mentioned in section 109A(2)(a), (c) or (d) unless any such condition is satisfied. An authorisation made for a purpose mentioned in section 109A(2)(a), (c) or (d)— is subject to such restrictions as may be prescribed; is not valid in such circumstances as may be prescribed. The purposes in this subsection are— ascertaining in relation to any case whether housing benefit or council tax benefit is or was payable in that case; ascertaining whether provisions of the relevant social security legislation that relate to housing benefit or council tax benefit are being, have been or are likely to be contravened (whether by particular persons or more generally); preventing, detecting and securing evidence of the commission (whether by particular persons or more generally) of benefit offences relating to housing benefit or council tax benefit. An individual has the authorisation for the purposes of this Part of an authority administering housing benefit or council tax benefit if, and only if, that authority have granted him an authorisation for those purposes and he is— an individual employed by that authority; an individual employed by another authority or joint committee that carries out functions relating to housing benefit or council tax benefit on behalf of that authority; an individual employed by a person authorised by or on behalf of— the authority in question, any such authority or joint committee as is mentioned in paragraph (b) above, to carry out functions relating to housing benefit or council tax benefit for that authority or committee; an official of a Government department. Subsection (4) of section 109A above shall apply in relation to a local authority authorisation as it applies in relation to an authorisation under that section. A local authority authorisation may be withdrawn at any time by the authority that granted it or by the Secretary of State. The certificate or other instrument containing the grant or withdrawal by any local authority of any local authority authorisation must be issued under the hand of either— the officer designated under section 4 of the Local Government and Housing Act 1989 as the head of the authority's paid service; or the officer who is the authority's chief finance officer (within the meaning of section 5 of that Act).

It shall be the duty of any authority with power to grant local authority authorisations to comply with any directions of the Secretary of State as to— whether or not such authorisations are to be granted by that authority; the period for which authorisations granted by that authority are to have effect; the number of persons who may be granted authorisations by that authority at any one time; and the restrictions to be contained by virtue of subsection (4) above in the authorisations granted by that authority for those purposes. The powers conferred by sections 109B and 109C above shall have effect in the case of an individual who is an authorised officer by virtue of this section as if those sections had effect— with the substitution for every reference to the purposes mentioned in section 109A(2) above of a reference to the purposes mentioned in subsection (2) above; ... with the substitution for every reference to the relevant social security legislation of a reference to so much of it as relates to housing benefit or council tax benefit ; and with the omission of section 109B(2D). but paragraphs (a) and (b) above do not apply in any case where the relevant purpose is as mentioned in subsection (1A)(b) above. Nothing in this section conferring any power on an authorised officer in relation to housing benefit or council tax benefit shall require that power to be exercised only in relation to cases in which the authority administering the benefit is the authority by whom that officer's authorisation was granted. Subject to subsection (2) below, where it appears to an authority administering housing benefit or council tax benefit- that the records contain or are likely, from time to time, to contain information about any matter that is relevant for any one or more of the purposes mentioned in section 110A(2) above, and that authority may require that person to enter into arrangements under which authorised officers are allowed such access to those records. shall not seek to obtain any information in accordance with any such arrangements other than information which— relates to a particular person; and could be the subject of any such requirement under section 109B above as may be imposed in exercise of the powers conferred by section 110A(8) above. The matters that may be included in the arrangements that a person is required to enter into under subsection (1) above may include— such other incidental requirements as the authority in question considers appropriate in connection with allowing access to records to authorised officers. An authorised officer who is allowed access in accordance with any arrangements entered into under subsection (1) above shall be entitled to make copies of, and to take extracts from, any records containing information which he is entitled to make the subject of a requirement such as is mentioned in subsection (2)(b) above. An authority administering housing benefit or council tax benefit shall not- require any person to enter into arrangements for allowing authorised officers to have electronic access to any records; or otherwise than in pursuance of a requirement under this section, enter into any arrangements with a person specified in section 109B(2A) above for allowing anyone acting on behalf of the authority for purposes connected with any benefit to have electronic access to any private information contained in any records, except with the consent of the Secretary of State and subject to any conditions imposed by the Secretary of State by the provisions of the consent. A consent for the purposes of subsection (5) may be given in relation to a particular case, or in relation to any case that falls within a particular description of cases. In this section “private information”, in relation to an authority administering housing benefit or council tax benefit, means any information held by a person who is not entitled to disclose it to that authority except in compliance with a requirement imposed by the authority in exercise of their statutory powers. If a person— intentionally delays or obstructs an authorised officer in the exercise of any power under this Act other than an Inland Revenue Power; refuses or neglects to comply with any requirement under section109BA or 110AA or with the requirements of any arrangements entered into in accordance with subsection (1) of that section, or refuses or neglects to answer any question or to furnish any information or to produce any document when required to do so under this Act otherwise than under Schedule 3ZA, Schedule 3B or in the exercise of an Inland Revenue Power, he shall be guilty of an offence and liable on summary conviction to a fine not exceeding level 3 on the standard scale. Where a person is convicted of an offence under subsection (1)(ab) or (b) above and the refusal or neglect is continued by him after his conviction, he shall be guilty of a further offence and liable on summary conviction to a fine not exceeding £40 for each day on which it is continued. In subsection (1) “Inland Revenue power” means any power conferred on an officer of the Inland Revenue by virtue of section 110ZA above or by virtue of an authorisation granted under section 109A or 110A above. If a person dishonestly— makes a false statement or representation; or produces or furnishes, or causes or allows to be produced or furnished, any document or information which is false in a material particular; with the view to obtaining any benefit or other payment or advantage under the relevant social security legislation or a non-benefit payment (whether for himself or for some other person), he shall be guilty of an offence. A person shall be guilty of an offence if— there has been a change of circumstances affecting any entitlement of his to any benefit or other payment or advantage under any provision of the relevant social security legislation; the change is not a change that is excluded by regulations from the changes that are required to be notified; he knows that the change affects an entitlement of his to such a benefit or other payment or advantage; and he dishonestly fails to give a prompt notification of that change in the prescribed manner to the prescribed person. there has been a change of circumstances affecting any entitlement of another person to any benefit or other payment or advantage under any provision of the relevant social security legislation; he knows that the change affects an entitlement of that other person to such a benefit or other payment or advantage; and he dishonestly causes or allows that other person to fail to give a prompt notification of that change in the prescribed manner to the prescribed person. This subsection applies where— there has been a change of circumstances affecting any entitlement of a person ('the claimant') to any benefit or other payment or advantage under any provision of the relevant social security legislation; the benefit, payment or advantage is one in respect of which there is another person ('the recipient') who for the time being has a right to receive payments to which the claimant has, or (but for the arrangements under which they are payable to the recipient) would have, an entitlement; and the change is not a change that is excluded by regulations from the changes that are required to be notified. In a case where subsection (1C) above applies, the recipient is guilty of an offence if— he knows that the change affects an entitlement of the claimant to a benefit or other payment or advantage under a provision of the relevant social security legislation; the entitlement is one in respect of which he has a right to receive payments to which the claimant has, or (but for the arrangements under which they are payable to the recipient) would have, an entitlement; and In a case where that subsection applies, a person other than the recipient is guilty of an offence if— the entitlement is one in respect of which the recipient has a right to receive payments to which the claimant has, or (but for the arrangements under which they are payable to the recipient) would have, an entitlement; and he dishonestly causes or allows the recipient to fail to give a prompt notification of that change in the prescribed manner to the prescribed person. In any case where subsection (1C) above applies but the right of the recipient is confined to a right, by reason of his being a person to whom the claimant is required to make payments in respect of a dwelling, to receive payments of housing benefit— a person shall not be guilty of an offence under subsection (1D) or (1E) above unless the change is one relating to one or both of the following— the claimant's occupation of that dwelling; the claimant's liability to make payments in respect of that dwelling; but subsections (1D)(a) and (1E)(a) above shall each have effect as if after “knows” there were inserted “or could reasonably be expected to know”. For the purposes of subsections (1A) to (1E) above a notification of a change is prompt if, and only if, it is given as soon as reasonably practicable after the change occurs. For the purposes of subsections (1A) to (1G), references to— a person being entitled to, or having a right to receive, a payment under a provision of the relevant social security legislation include references to a person being entitled to, or having a right to receive, or qualifying for, a non-benefit payment, and a person’s entitlement to a payment under a provision of the relevant social security legislation include references to a person’s entitlement to, or qualification for, a non-benefit payment. A person guilty of an offence under this section shall be liable— on summary conviction, to imprisonment for a term not exceeding six months, or to a fine not exceeding the statutory maximum, or to both; or on conviction on indictment, to imprisonment for a term not exceeding seven years, or to a fine, or to both. In the application of this section to Scotland in subsections (1) to (1E) for “dishonestly” substitute “knowingly”. If a person for the purpose of obtaining any benefit or other payment under the relevant social security legislation whether for himself or some other person, or for any other purpose connected with that legislation— makes a statement or representation which he knows to be false; or produces or furnishes or knowingly causes or knowingly allows to be produced or furnished, any document or information which he knows to be false in a material particular, he shall be guilty of an offence. A person is guilty of an offence if, for the purpose of obtaining a non-benefit payment for themselves or another person, they— make a statement or representation which they know to be false, or produce or furnish, or knowingly cause or knowingly allow to be produced or furnished, any document or information which they know to be false in a material particular. he fails to give a prompt notification of that change in the prescribed manner to the prescribed person. A person is guilty of an offence under this section if— he causes or allows that other person to fail to give a prompt notification of that change in the prescribed manner to the prescribed person. In a case where subsection (1C) of section 111A above applies, the recipient is guilty of an offence if— he causes or allows the recipient to fail to give a prompt notification of that change in the prescribed manner to the prescribed person. Subsection (1F) of section 111A above applies in relation to subsections (1C) and (1D) above as it applies in relation to subsections (1D) and (1E) of that section. For the purposes of subsections (1A) to (1D) above a notification of a change is prompt if, and only if, it is given as soon as reasonably practicable after the change occurs. For the purposes of subsections (1A) to (1F), references to— a person’s entitlement to a payment under a provision of the relevant social security legislation include references to a person’s entitlement to, or qualification for, a non-benefit payment. A person guilty of an offence under this section shall be liable on summary conviction to a fine not exceeding level 5 on the standard scale, or to imprisonment for a term not exceeding 3 months, or to both. Regulations and schemes under any of the legislation to which this section applies may provide that any person who contravenes, or fails to comply with, any provision contained in regulations made under that legislation— in the case of a provision relating to contributions, shall be liable to a penalty; in any other case, shall be guilty of an offence under any enactment contained in the legislation in question. The legislation to which this section applies is— the relevant social security legislation; and the enactments specified in section 121DA(1) so far as relating to contributions ... Any regulations or scheme making such provision as is mentioned in subsection (1)(a) above shall— prescribe the amount or rate of penalty, or provide for how it is to be ascertained; provide for the penalty to be imposed by the Inland Revenue— within six years after the date on which the penalty is incurred; or where the amount of the penalty is to be ascertained by reference to the amount of any contributions payable, at any later time within three years after the final determination of the amount of those contributions; provide for determining the date on which, for the purposes of paragraph (b) above, the penalty is incurred; prescribe the means by which the penalty is to be enforced; and provide for enabling the Inland Revenue, in their discretion, to mitigate or to remit any such penalty, or to stay or to compound any proceedings for a penalty. A person guilty of such an offence as is mentioned in subsection (1)(b) above shall be liable on summary conviction— to a fine not exceeding level 3 on the standard scale; in the case of an offence of continuing a contravention or failure after conviction, to a fine not exceeding £40 for each day on which it is so continued. Any provision contained in regulations which authorises statutory sick pay or statutory maternity pay to be set off against secondary Class 1 contributions is not a provision relating to contributions for the purposes of this section. Where a person fails to produce any document or record, or provide any information, in accordance with— regulations under section 5(1)(i) and (5), so far as relating to statutory sick pay or statutory maternity pay, regulations under section 130 or 132, or regulations under section 153(5)(b) of the Contributions and Benefits Act, that person is liable to the penalties mentioned in subsection (2). The penalties are— a penalty not exceeding £300, and if the failure continues after a penalty is imposed under paragraph (a), a further penalty or penalties not exceeding £60 for each day on which the failure continues after the day on which the penalty under that paragraph was imposed (but excluding any day for which a penalty under this paragraph has already been imposed). Where a person fails to maintain a record in accordance with regulations under section 130 or 132, he is liable to a penalty not exceeding £3,000. No penalty may be imposed under subsection (1) at any time after the failure concerned has been remedied. But subsection (4) does not apply to the imposition of a penalty under subsection (2)(a) in respect of a failure to produce any document or record in accordance with regulations under section 130(5) or 132(4). Where, in the case of any employee, an employer refuses or repeatedly fails to make payments of statutory sick pay or statutory maternity pay in accordance with any regulations under section 5, the employer is liable to a penalty not exceeding £3,000. Section 118(2) of the Taxes Management Act 1970 (extra time for compliance etc) applies for the purposes of subsections (1), (3) and (6) as it applies for the purposes of that Act. Schedule 1 to the Employment Act 2002 (penalties relating to statutory paternity pay and statutory adoption pay: procedures and appeals) applies in relation to penalties imposed under this section (with the modifications set out in subsection (9)). references to a penalty under section 11 or 12 of that Act were to a penalty under this section, in paragraph 1(2), the reference to section 11(2)(a) of that Act were to subsection (2)(a) of this section, and the provisions of the Taxes Management Act 1970 having effect in relation to an appeal mentioned in paragraph 3(2) of that Schedule did not include section 50(9) of that Act. Where a person fraudulently or negligently— makes any incorrect statement or declaration in connection with establishing entitlement to statutory sick pay or statutory maternity pay, or produces any incorrect document or record or provides any incorrect information of a kind mentioned in— regulations under section 153(5)(b) of the Contributions and Benefits Act, he is liable to a penalty not exceeding £3,000. Where an employer fraudulently or negligently makes an incorrect payment of statutory sick pay or statutory maternity pay, he is liable to a penalty not exceeding £3,000. Where an employer fraudulently or negligently receives an overpayment in pursuance of regulations under section 167 of the Contributions and Benefits Act (statutory maternity pay: advance payments to employers), he is liable to a penalty not exceeding £3,000. Schedule 1 to the Employment Act 2002 (penalties relating to statutory paternity pay and statutory adoption pay: procedures and appeals) applies in relation to penalties imposed under this section (with the modifications set out in subsection (5)). references to a penalty under section 11 or 12 of that Act were to a penalty under this section, and Schedule 3A (health in pregnancy grant: civil penalty for fraud, etc.) has effect. Any person who is knowingly concerned in the fraudulent evasion of any contributions which he or any other person is liable to pay shall be guilty of an offence. on conviction on indictment, to imprisonment for a term not exceeding seven years or to a fine or to both; on summary conviction, to a fine not exceeding the statutory maximum. Where an offence under this Act, or under the Jobseekers Act 1995, which has been committed by a body corporate is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of, a director, manager, secretary or other similar officer of the body corporate, or any person who was purporting to act in any such capacity, he, as well as the body corporate, shall be guilty of that offence and be liable to be proceeded against accordingly. Where the affairs of a body corporate are managed by its members, subsection (1) above applies in relation to the acts and defaults of a member in connection with his functions of management as if he were a director of the body corporate. This section applies where an overpayment is recoverable from a person by, or due from a person to, the Secretary of State or an authority under or by virtue of section 71, 71ZB 71A, 75 or 76 above and it appears to the Secretary of State or authority that— the making of the overpayment was attributable to an act or omission on the part of that person; and there are grounds for instituting against him proceedings for an offence (under this Act or any other enactment) relating to the overpayment. This section also applies where — it appears to the Secretary of State or an authority that there are grounds for instituting proceedings against a person for an offence (under this Act or any other enactment) relating to an act or omission on the part of that person in relation to any benefit, and if an overpayment attributable to the act or omission had been made, the overpayment would have been recoverable from the person by, or due from the person to, the Secretary of State or an authority under or by virtue of section 71, 71ZB, 71A, 75 or 76 above. This section also applies where— an overpayment notice has been given to a person (“P”) under section 71ZJ (overpayment notice in relation to non-benefit payment), and in relation to the overpayment notice, the condition in subsection (1C) is met. the time for P to seek a review of the overpayment notice under section 71ZK has passed without P seeking a review, or if P sought a review of the notice within the time allowed, the review has taken place, and— The Secretary of State or authority may give the person a written notice— stating that he may be invited to agree to pay a penalty and that, if he does so in the manner specified by the Secretary of State or authority, no proceedings referred to in subsection (1) or (1A) above , or in relation to the overpayment notice referred to in subsection (1B), will be instituted against him; and containing such information relating to the operation of this section as may be prescribed. The amount of the penalty in a case falling within subsection (1) or (1B) is 50% of the amount of the overpayment (rounded down to the nearest whole penny), subject to— a minimum amount of £350, and a maximum amount of £5000. The amount of the penalty in a case falling within subsection (1A) is £350. The Secretary of State may by order amend— the percentage for the time being specified in subsection (3); any figure for the time being specified in subsection (3)(a) or (b) or (3A). If the person agrees in the specified manner to pay the penalty— the amount of the penalty shall be recoverable by the same methods as those by which the overpayment is or would have been recoverable; and no proceedings will be instituted against him for an offence (under this Act or any other enactment) relating to the overpayment or to the act or omission referred to in subsection (1A)(a). The person may withdraw his agreement to pay the penalty by notifying the Secretary of State or authority in the manner specified by the Secretary of State or authority, at any time during the period of 14 days beginning with the day on which he agrees to pay it; and if he does so— so much of the penalty as has already been recovered shall be repaid; and subsection (4)(b) above shall not apply. In a case referred to in subsection (1) where, after the person has agreed to pay the penalty, it is decided on a review or appeal or in accordance with regulations that the overpayment is not recoverable or due so much of the penalty as has already been recovered shall be repaid. In a case referred to in subsection (1) where, after the person has agreed to pay the penalty, the amount of the overpayment is revised on a review or appeal or in accordance with regulations— subsection (4)(b) above shall no longer apply by reason of the agreement; but if a new agreement is made under this section in relation to the revised overpayment, the amount already recovered by way of penalty, to the extent that it does not exceed the amount of the new penalty, may be treated as recovered under the new agreement instead of being repaid. Subject to subsection (7B) below, the Secretary of State and an authority which administers housing benefit or council tax benefit may agree that, to the extent determined by the agreement, one may carry out on the other's behalf, or may join in the carrying out of, any of the other's functions under this section. Subsection (7A) above shall not authorise any delegation of— the function of the person by whom any overpayment is or would have been recoverable, or to whom it is or would have been due, of determining whether or not a notice should be given under subsection (2) above in respect of that overpayment; or the Secretary of State's power to make regulations for the purposes of paragraph (b) of that subsection. In this section , except in relation to a case referred to in subsection (1B), “overpayment” means— a payment which should not have been made; a sum which the Secretary of State should have received; an amount of benefit paid in excess of entitlement; or an amount equal to an excess of benefit allowed; and the reference in subsection (1)(a) or (1A)(b) above to the making of the overpayment is to the making of the payment, the failure to receive the sum, the payment of benefit in excess of entitlement or the allowing of an excess of benefit. In relation to a case referred to in subsection (1B), “overpayment” has the meaning given in section 71ZI(1). This section applies where it appears to the Secretary of State or an authority that administers housing benefit or council tax benefit— that there are grounds for instituting proceedings against any person ('the responsible person') for an offence (whether or not under this Act) in respect of any conduct; and that the conduct in respect of which there are grounds for instituting the proceedings is conduct falling within subsection (2) below. Conduct in respect of which there appear to be grounds for instituting proceedings falls within this subsection if— those proceedings would be for an offence under this Act in connection with an inquiry relating to the employment of relevant employees or of any one or more particular relevant employees; or it is conduct which was such as to facilitate the commission of a benefit offence or an offence in relation to an overpayment of a non-benefit payment by a relevant employee (whether or not such an offence was in fact committed). The Secretary of State or authority may give to the responsible person a written notice— specifying or describing the conduct in question; stating that he may be invited to agree to pay a penalty in respect of that conduct; stating that, if he does so in the manner specified by the Secretary of State or authority, no criminal proceedings will be instituted against him in respect of that conduct; and If the recipient of a notice under subsection (3) above agrees, in the specified manner, to pay the penalty— the amount of the penalty shall be recoverable from the recipient by the Secretary of State or authority; and no criminal proceedings shall be instituted against the recipient in respect of the conduct to which the notice relates. Sections 71ZC, 71ZD and 71ZE above apply in relation to amounts recoverable under subsection (4)(a) above as to amounts recoverable by the Secretary of State under section 71ZB above (and, where the notice is given by an authority administering housing benefit or council tax benefit, those sections so apply as if references to the Secretary of State were to that authority). The amount of the penalty shall be— in a case in which the conduct in question falls within paragraph (a) of subsection (2) above but not within paragraph (b) of that subsection, £1,000; in a case in which that conduct falls within paragraph (b) of that subsection and the number of relevant employees by reference to whom it falls within that subsection is five or more, £5,000; and in any other case, the amount obtained by multiplying £1,000 by the number of relevant employees by reference to whom that conduct falls within that subsection. The responsible person may withdraw his agreement to pay a penalty under this section by notifying the Secretary of State or authority, in the manner specified by the Secretary of State or authority, at any time during the period of 14 days beginning with the day on which he agrees to pay it. Where the responsible person withdraws his agreement in accordance with subsection (6) above— For the purposes of this section an individual is a relevant employee in relation to any conduct of the responsible person if— that conduct was at or in relation to a time when that individual was an employee of the responsible person; that conduct was at or in relation to a time when that individual was an employee of a body corporate of which the responsible person is or has been a director; or the responsible person, in engaging in that conduct, was acting or purporting to act on behalf of, in the interests of or otherwise by reason of his connection with, any person by whom that individual is or has been employed. “conduct” includes acts, omissions and statements; “director”— in relation to a company (as defined in section 1(1) of the Companies Act 2006), includes a shadow director; in relation to any such company that is a subsidiary of another, includes any director orshadow director of the other company; and in relation to a body corporate whose affairs are managed by its members, means a member of that body corporate; “employee” means any person who— is employed under a contract of service or apprenticeship, or in an office (including an elective office), or carries out any work under any contract under which he has undertaken to provide his work, and “employment” shall be construed accordingly; “shadow director” means a shadow director as defined in section 251 of the Companies Act 2006; “subsidiary” means a subsidiary as defined in section 1159 of the Companies Act 2006. a person negligently makes an incorrect statement or representation, or negligently gives incorrect information or evidence— in or in connection with a claim for a relevant social security benefit, or in connection with an award of a relevant social security benefit, the person fails to take reasonable steps to correct the error, the error results in the making of an overpayment, and the person has not been charged with an offence or cautioned, or been given a notice under section 115A, in respect of the overpayment. A penalty of a prescribed amount may be imposed by the appropriate authority— in any case, on the person; in a case where the person (“A”) is making, or has made, a claim for the benefit for a period jointly with another (“B”), on B instead of A. Subsection (2)(b) does not apply if B was not, and could not reasonably be expected to have been, aware that A had negligently made the incorrect statement or representation or given the incorrect information or evidence. A penalty imposed under subsection (2) is recoverable by the appropriate authority from the person on whom it is imposed. Sections 71ZC, 71ZD and 71ZE apply in relation to amounts recoverable by the appropriate authority under subsection (4) as to amounts recoverable by the Secretary of State under section 71ZB (and, where the appropriate authority is not the Secretary of State, those sections so apply as if references to the Secretary of State were to that authority). In this section and section 115D— “appropriate authority” means— the Secretary of State, or an authority which administers housing benefit or council tax benefit; “overpayment” has the meaning given in section 115A(8), and the reference to the making of an overpayment is to be construed in accordance with that provision; “relevant social security benefit” has the meaning given in section 121DA(7). A penalty of a prescribed amount may be imposed on a person by the appropriate authority where— the person, without reasonable excuse, fails to provide information or evidence in accordance with requirements imposed on the person by the appropriate authority in connection with a claim for, or an award of, a relevant social security benefit, the failure results in the making of an overpayment, and the person, without reasonable excuse, fails to notify the appropriate authority of a relevant change of circumstances in accordance with requirements imposed on the person under relevant social security legislation, Where a person is making, or has made, a claim for a benefit for a period jointly with another, and both of them fail as mentioned in subsection (1) or (2), only one penalty may be imposed in respect of the same overpayment. A penalty imposed under subsection (1) or (2) is recoverable by the appropriate authority from the person on whom it is imposed. In this section “relevant change of circumstances”, in relation to a person, means a change of circumstances which affects any entitlement of the person to any benefit or other payment or advantage under any provision of the relevant social security legislation. Any person authorised by the Secretary of State in that behalf may conduct any proceedings under any provision of this Act other than section 114 or under any provision of the Jobseekers Act 1995 before a magistrates' court although not a barrister or solicitor. Notwithstanding anything in any Act— proceedings for an offence under this Act (other than proceedings to which paragraph (b) applies), or for an offence under the Jobseekers Act 1995, may be begun at any time within the period of 3 months from the date on which evidence, sufficient in the opinion of the Secretary of State to justify a prosecution for the offence, comes to his knowledge or within a period of 12 months from the commission of the offence, whichever period last expires; and proceedings brought by the appropriate authority for an offence under this Act relating to housing benefit or council tax benefit may be begun at any time within the period of 3 months from the date on which evidence, sufficient in the opinion of the appropriate authority to justify a prosecution for the offence, comes to the authority's knowledge or within a period of 12 months from the commission of the offence, whichever period last expires. Subsection (2) above shall not be taken to impose any restriction on the time when proceedings may be begun for an offence under section 111A above. For the purposes of subsection (2) above— a certificate purporting to be signed by or on behalf of the Secretary of State as to the date on which such evidence as is mentioned in paragraph (a) of that subsection came to his knowledge shall be conclusive evidence of that date; and a certificate of the appropriate authority as to the date on which such evidence as is mentioned in paragraph (b) of that subsection came to the authority's knowledge shall be conclusive evidence of that date. In subsections (2) and (3) above “the appropriate authority” means, in relation to an offence which relates to housing benefit and concerns any dwelling if it relates to a rent rebate, the authority who are the appropriate housing authority by virtue of section 134 below; and if it relates to rent allowance, the authority who are the appropriate local authority by virtue of that section. In subsection (2) and (3) above “the appropriate authority” means, in relation to an offence relating to council tax benefit, such authority as is prescribed in relation to the offence. In relation to proceedings for an offence under section 114 above, the references in subsections (2)(a) and (3)(a) to the Secretary of State shall have effect as references to the Inland Revenue. In the application of this section to Scotland, the following provisions shall have effect in substitution for subsections (1) to (5A) above— proceedings for an offence under this Act or the Jobseekers Act 1995 may, notwithstanding anything in section 136 of the Criminal Procedure (Scotland) Act 1995, be commenced at any time within the period of 3 months from the date of which evidence, sufficient in the opinion of the Lord Advocate to justify proceedings, comes to his knowledge, or within the period of 12 months from the commission of the offence, whichever period last expires; this subsection shall not be taken to impose any restriction on the time when proceedings may be commenced for an offence under section 111A above; for the purposes of this subsection— a certificate purporting to be signed by or on behalf of the Lord Advocate as to the date on which such evidence as is mentioned above came to his knowledge shall be conclusive evidence of that date; and subsection (3) of section 136 of the said Act of 1995 (date of commencement of proceedings) shall have effect as it has effect for the purposes of that section. This section applies to an authority administering housing benefit or council tax benefit. The authority may not bring proceedings against a person for a benefit offence relating to either of those benefits unless— the authority has already started an investigation in relation to that person in respect of the offence, in a case where the proceedings relate to housing benefit, the authority has already started an investigation in relation to the person in respect of a benefit offence relating to council tax benefit, or has already brought proceedings against the person in respect of such an offence, in a case where the proceedings relate to council tax benefit, the authority has already started an investigation in relation to the person in respect of a benefit offence relating to housing benefit, or has already brought proceedings against the person in respect of such an offence, the proceedings arise in prescribed circumstances or are of a prescribed description, or the Secretary of State has directed that the authority may bring the proceedings. The Secretary of State may direct that in prescribed circumstances, an authority may not bring proceedings by virtue of subsection (2)(a), (b) or (c) despite the requirements in those provisions being met. A direction under subsection (2)(e) or (3) may relate to a particular authority or description of authority or to particular proceedings or any description of proceedings. If the Secretary of State prescribes conditions for the purposes of this section, an authority may bring proceedings in accordance with this section only if any such condition is satisfied. The Secretary of State may continue proceedings which have been brought by an authority in accordance with this section as if the proceedings had been brought in his name or he may discontinue the proceedings if— the proceedings were brought by virtue of subsection (2)(a), (b) or (c), he makes provision under subsection (2)(d) which has the effect that the authority would no longer be entitled to bring the proceedings in accordance with this section, he withdraws a direction under subsection (2)(e) in relation to the proceedings, or a condition prescribed under subsection (5) ceases to be satisfied in relation to the proceedings. In exercising a power to bring proceedings in accordance with this section, a local authority must have regard to the Code for Crown Prosecutors issued by the Director of Public Prosecutions under section 10 of the Prosecution of Offences Act 1985— in determining whether the proceedings should be instituted; in determining what charges should be preferred; in considering what representations to make to a magistrates'court about mode of trial; in determining whether to discontinue proceedings. Regulations shall define “an investigation in respect of a benefit offence” for the purposes of this section. This section does not apply to Scotland. This section applies if an authority administering housing benefit or council tax benefit has power to bring proceedings for a benefit offence relating to that benefit. The authority may bring proceedings for a benefit offence relating to any other relevant social security benefit only if— the proceedings relate to any benefit or circumstances or any description of benefit or circumstances which the Secretary of State prescribes for the purposes of this paragraph, or the Secretary of State has directed that the authority may bring the proceedings, and a direction under paragraph (b) may relate to a particular authority or description of authority or to particular proceedings or any description of proceedings. If the Secretary of State prescribes conditions for the purposes of this section, an authority must not bring proceedings under this section unless any such condition is satisfied. The Secretary of State may continue proceedings which have been brought by an authority under this section as if the proceedings had been brought in his name or he may discontinue the proceedings if— he makes provision under subsection (2)(a), such that the authority would no longer be entitled to bring the proceedings under this section, he withdraws a direction under subsection (2)(b) in relation to the proceedings, or a condition prescribed under subsection (3) ceases to be satisfied in relation to the proceedings. In the exercise of its power under subsection (2), a local authority must have regard to the Code for Crown Prosecutors issued by the Director of Public Prosecutions under section 10 of the Prosecution of Offences Act 1985— in considering what representations to make to a magistrates' court about mode of trial; An authority must not bring proceedings for a benefit offence which does not relate to housing benefit or council tax benefit otherwise than in accordance with this section. In subsection (2), “relevant social security benefit” has the same meaning as in section 121DA below. This section applies to proceedings before a court— for an offence under this Act or the Jobseekers Act 1995; or involving any question as to the payment of contributions (other than a Class 4 contribution recoverable by the Inland Revenue); or for the recovery of any sums due to the Secretary of State, the Inland Revenue or the National Insurance Fund, A decision of the Secretary of State which— falls within Part II of Schedule 3 to the Social Security Act 1998 (“the 1998 Act”; and relates to or affects an issue arising in the proceedings, shall be conclusive for the purposes of the proceedings. any such decision is necessary for the determination of the proceedings; and the decision of the Secretary of State has not been obtained or an application with respect to the decision has been made under section 9 or 10 of the 1998 Act, the decision shall be referred to the Secretary of State to be made in accordance (subject to any necessary modifications) with Chapter II of Part I of that Act. Subsection (2) above does not apply where, in relation to the decision— an appeal has been brought but not determined; an application for leave to appeal has been made but not determined; an appeal has not been brought (or, as the case may be, an application for leave to appeal has not been made) but the time for doing so has not yet expired; or an application has been made under section 9 or 10 of the 1998 Act. In a case falling within subsection (4) above the court shall adjourn the proceedings until such time as the final decision is known; and that decision shall be conclusive for the purposes of the proceedings. involving any question as to the payment of contributions (other than a Class 4 contribution recoverable in accordance with section 15 of the Contributions and Benefits Act); or for the recovery of any sums due to the Inland Revenue or the National Insurance Fund. A decision of an officer of the Inland Revenue which— falls within section 8(1) of the Social Security Contributions (Transfer of Functions, etc.) Act 1999; and relates to or affects an issue arising in the proceedings, shall be conclusive for the purposes of the proceedings. any such decision is necessary for the determination of the proceedings, and the decision of an officer of the Inland Revenue has not been obtained under section 8 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999, the decision shall be referred to such an officer to be made in accordance (subject to any necessary modifications) with Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999. an application for variation of the decision has been made under regulations made under section 10 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999. A statutory declaration by an officer of the Inland Revenue that the searches specified in the declaration ... for a record of the payment of a particular contribution have been made, and that ... a record of the payment of the contribution in question has not been found, is admissible in any proceedings for an offence as evidence of the facts stated in the declaration. Nothing in subsection (4) above makes a statutory declaration admissible as evidence in proceedings for an offence except in a case where, and to the extent to which, oral evidence to the like effect would have been admissible in those proceedings. Nothing in subsections (4) and (5) above makes a statutory declaration admissible as evidence in proceedings for an offence— unless a copy of it has, not less than 7 days before the hearing or trial, been served on the person charged with the offence in any manner in which a summons or, in Scotland, a citation in a summary prosecution may be served; or if that person, not later than 3 days before the hearing or trial or within such further time as the court may in special circumstances allow, gives notice to the prosecutor requiring the attendance at the trial of the person by whom the declaration was made. a person has been convicted of any offence under section 114(1) above of failing to pay a contribution at or within the time prescribed for the purpose; and the contribution remains unpaid at the date of the conviction, he shall be liable to pay to the Inland Revenue a sum equal to the amount which he failed to pay. Subject to and in accordance with subsections (2) to (5) below, where a person is convicted of an offence mentioned in section 119(1) ... above, evidence may be given of any previous failure by him to pay contributions within the time prescribed for the purpose; and in those subsections “the conviction” and “the offence” mean respectively the conviction referred to in this subsection and the offence of which the person is convicted. Such evidence may be given only if notice of intention to give it is served with the summons or warrant or, in Scotland, the complaint on which the person appeared before the court which convicted him. If the offence is one of failure to pay a Class 1 contribution, evidence may be given of failure on his part to pay (whether or not in respect of the same person) such contributions or any Class 1A or Class 1B contributions or contributions equivalent premiums on the date of the offence, or during the 6 years preceding that date. If the offence is one of failure to pay Class 1A contribution, evidence may be given of failure on his part to pay (whether or not in respect of the same person or the same amount) such contributions, or any Class 1 or Class 1B contributions or contributions equivalent premiums, on the date of the offence, or during the 6 years preceding that date. If the offence is one of failure to pay a Class 1B contribution, evidence may be given of failure on his part to pay such contributions, or any Class 1 or Class 1A contributions or contributions equivalent premiums, on the date of the offence, or during the 6 years preceding that date. If the offence— is one of failure to pay Class 2 contributions; ... evidence may be given of his failure to pay such contributions during those 6 years. On proof of any matter of which evidence may be given under subsection (3), (4), (4A) or (5) above, the person convicted shall be liable to pay to the Inland Revenue a sum equal to the total of all amounts which he is so proved to have failed to pay and which remain unpaid at the date of the conviction. Where in England and Wales a person charged with an offence mentioned in section 119(1) ... above is convicted of that offence in his absence under section 12(5) of the Magistrates' Courts Act 1980, then if— it is proved to the satisfaction of the court, on oath or in the manner prescribed by Criminal Procedure Rules, that notice under section 120(2) above has been duly served specifying the other contributions in respect of which the prosecutor intends to give evidence;

and the designated officer for the court has received a statement in writing purporting to be made by the accused or by a solicitor acting on his behalf to the effect that if the accused is convicted in his absence of the offence charged he desires to admit failing to pay the other contributions so specified or any of them, section 120 above shall have effect as if the evidence had been given and the failure so admitted had been proved, and the court shall proceed accordingly. In England and Wales, where a person is convicted of an offence mentioned in section 119(1) ... above and an order is made under section 79 or 80 of the Sentencing Code discharging him absolutely or conditionally, sections 119 and 120 above, and subsection (1) above, shall apply as if it were a conviction for all purposes. In Scotland, where a person is convicted on indictment of, or is charged before a court of summary jurisdiction with, any such offence, and an order is made under Part I of the Criminal Procedure (Scotland) Act 1975 discharging him absolutely or placing him on probation, sections 119 and 120 above shall apply as if— the conviction on indictment were a conviction for all purposes; or (as the case may be) the making of the order by the court of summary jurisdiction were a conviction. In England and Wales, any sum which a person is liable to pay under section 119 or 120 above or under subsection (1) above shall be recoverable from him as a penalty. Sums recovered by the Inland Revenue under the provisions mentioned in subsection (4) above, so far as representing contributions of any class, are to be treated for all purposes of the Contributions and Benefits Act and this Act (including in particular the application of section 162 below) as contributions of that class received by the Inland Revenue. Without prejudice to subsection (5) above, in so far as such sums represent primary Class 1 or Class 2 contributions, they are to be treated as contributions paid in respect of the person in respect of whom they were originally payable; and enactments relating to earnings factors shall apply accordingly. This section applies to contributions which a body corporate is liable to pay, where- the body corporate has failed to pay the contributions at or within the time prescribed for the purpose; and the failure appears to the Inland Revenue to be attributable to fraud or neglect on the part of one or more individuals who, at the time of the fraud or neglect, were officers of the body corporate (“culpable officers”). The Inland Revenue may issue and serve on any culpable officer a notice (a “personal liability notice”)- specifying the amount of the contributions to which this section applies (“the specified amount”); requiring the officer to pay to the Inland Revenue— a specified sum in respect of that amount; and specified interest on that sum; and where that sum is given by paragraph (b) of subsection (3) below, specifying the proportion applied by the Inland Revenue for the purposes of that paragraph. The sum specified in the personal liability notice under subsection (2)(b)(i) above shall be— in a case where there is, in the opinion of the Inland Revenue, no other culpable officer, the whole of the specified amount; and in any other case, such proportion of the specified amount as, in the opinion of the Inland Revenue, the officer's culpability for the failure to pay that amount bears to that of all the culpable officers taken together. In assessing an officer's culpability for the purposes of subsection (3)(b) above, the Inland Revenue may have regard both to the gravity of the officer's fraud or neglect and to the consequences of it. The interest specified in the personal liability notice under subsection (2)(b)(ii) above shall be at the Class 1 rate on the Class 1 element of the specified sum, and otherwise at the prescribed rate, and shall run from the date on which the notice is issued. An officer who is served with a personal liability notice shall be liable to pay to the Inland Revenue the sum and the interest specified in the notice under subsection (2)(b) above. Where, after the issue of one or more personal liability notices, the amount of contributions to which this section applies is reduced by a payment made by the body corporate- the amount that each officer who has been served with such a notice is liable to pay under this section shall be reduced accordingly; the Inland Revenue shall serve on each such officer a notice to that effect; and where the reduced liability of any such officer is less than the amount that he has already paid under this section, the difference shall be repaid to him together with interest on it at the Class 1 rate on the Class 1 element of it and otherwise at the prescribed rate. Any amount paid under a personal liability notice shall be deducted from the liability of the body corporate in respect of the specified amount. The amount which an officer is liable to pay under this section is to be recovered in the same manner as a Class 1 contribution to which regulations under paragraph 6 of Schedule 1 to the Contributions and Benefits Act apply and for this purpose references in those regulations to Class 1 contributions are to be construed accordingly. “the Class 1 rate”— in subsection (5) means the rate from time to time applicable under section 103(1) of the Finance Act 2009; and in subsection (7)(c) means the rate from time to time applicable under section 103(2) of that Act; “the Class 1 element”, in relation to any amount, means so much of that amount as is calculated by— multiplying that amount by so much of the specified amount as consists of Class 1 contributions; and dividing the product of that multiplication by the specified amount; “contributions” includes any interest or penalty in respect of contributions (and accordingly, in the definition of “the Class 1 element” given by this subsection, “Class 1 contributions” includes any interest or penalty in respect of Class 1 contributions); “officer”, in relation to a body corporate, means- any director, manager, secretary or other similar officer of the body corporate, or any person purporting to act as such; and in a case where the affairs of the body corporate are managed by its members, any member of the body corporate exercising functions of management with respect to it or purporting to do so; “the prescribed rate” means the rate from time to time prescribed by regulations under section 178 of the Finance Act 1989 for the purposes of the corresponding provision of Schedule 1 to the Contributions and Benefits Act, that is to say- in relation to subsection (5) above, paragraph 6(2)(a); in relation to subsection (7) above, paragraph 6(2)(b). No appeal shall lie in relation to a personal liability notice except as provided by this section. An individual who is served with a personal liability notice may appeal ... against the Inland Revenue's decision as to the issue and content of the notice on the ground that— the whole or part of the amount specified under subsection (2)(a) of section 121C above (or the amount so specified as reduced under subsection (7) of that section) does not represent contributions to which that section applies; the failure to pay that amount was not attributable to any fraud or neglect on the part of the individual in question; the individual was not an officer of the body corporate at the time of the alleged fraud or neglect; or the opinion formed by the Inland Revenue under subsection (3)(a) or (b) of that section was unreasonable. The Inland Revenue shall give a copy of any notice of an appeal under this section, within 28 days of the giving of the notice, to each other individual who has been served with a personal liability notice. On an appeal under this section, the burden of proof as to any matter raised by a ground of appeal shall be on the Inland Revenue. Where an appeal under this section— is brought on the basis of evidence not considered by the Inland Revenue, or on the ground mentioned in subsection (2)(d) above; and is not allowed on some other basis or ground, and is notified to the tribunal, the tribunal shall either dismiss the appeal or remit the case to the Inland Revenue, with any recommendations the tribunal sees fit to make, for the Inland Revenue to consider whether to vary their decision as to the issue and content of the personal liability notice. “officer”, in relation to a body corporate, has the same meaning as in section 121C above; “personal liability notice” has the meaning given by subsection (2) of that section; “tribunal” means the First-tier Tribunal or, where determined under Tribunal Procedure Rules, the Upper Tribunal; “vary” means vary under regulations made under section 10 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999. In this Part “the relevant social security legislation” means the provisions of any of the following, except so far as relating to contributions, ... statutory sick pay or statutory maternity pay, that is to say— the Contributions and Benefits Act; this Act; the Pensions Act, except Part III; section 4 of the Social Security (Incapacity for Work) Act 1994; the Jobseekers Act 1995; the Social Security (Recovery of Benefits) Act 1997; Parts I and IV of the Social Security Act 1998; Part V of the Welfare Reform and Pensions Act 1999; the State Pension Credit Act 2002; Part 1 of the Welfare Reform Act 2007; Part 1 of the Welfare Reform Act 2012; Part 4 of that Act; Part 1 of the Pensions Act 2014; Part 5 of the Pensions Act 2014; the Social Security Pensions Act 1975; the Social Security Act 1973; any subordinate legislation made, or having effect as if made, under any enactment specified in paragraphs (a) to (j) above. In this Part “authorised officer” means a person acting in accordance with any authorisation for the purposes of this Part which is for the time being in force in relation to him. For the purposes of this Part— references to a document include references to anything in which information is recorded in electronic or any other form; the requirement that a notice given by an authorised officer be in writing shall be taken to be satisfied in any case where the contents of the notice— are transmitted to the recipient of the notice by electronic means; and are received by him in a form that is legible and capable of being recorded for future reference. In this Part “premises” includes— moveable structures and vehicles, vessels, aircraft and hovercraft; installations that are offshore installations for the purposes of the Mineral Workings (Offshore Installations) Act 1971; and places of all other descriptions whether or not occupied as land or otherwise; and references in this Part to the occupier of any premises shall be construed, in relation to premises that are not occupied as land, as references to any person for the time being present at the place in question. In this Part— “benefit” includes any allowance, payment, credit or loan; “benefit offence” means— any criminal offence in connection with a claim for a relevant social security benefit; any criminal offence in connection with the receipt or payment of any amount by way of such a benefit; any criminal offence committed for the purpose of facilitating the commission (whether or not by the same person) of a benefit offence; any attempt or conspiracy to commit a benefit offence; and “compensation payment” has the same meaning as in the Social Security (Recovery of Benefits) Act 1997. “non-benefit payment” means a prescribed payment which— is not a payment of a relevant social security benefit, and is made by the Secretary of State with responsibility for social security for the purposes of providing financial assistance to a person, whether directly or indirectly. any reference to a person authorised to carry out any function relating to housing benefit or council tax benefit shall include a reference to a person providing services relating to the benefit directly or indirectly to an authority administering it; and any reference to the carrying out of a function relating to such a benefit shall include a reference to the provision of any services relating to it. In this section “relevant social security benefit” means a benefit under any provision of the relevant social security legislation; and “subordinate legislation” has the same meaning as in the Interpretation Act 1978. Schedule 3B makes provision about a power for the Secretary of State to obtain information for the purposes of assisting in identifying incorrect payments of certain benefits. The Secretary of State must appoint an independent person to carry out reviews of the exercise of the Secretary of State’s functions under Schedule 3B (eligibility verification). prepare a report, and The first review must relate to the period of 12 months beginning with the day on which section 78 of the Public Authorities (Fraud, Error and Recovery) Act 2025 comes fully into force. Subsequent reviews must relate to subsequent periods of 12 months. Each review must consider the extent to which— the Secretary of State’s exercise of powers under Schedule 3B has complied with the requirements of the Schedule and any code of practice in force under Part 5 of the Schedule during the period, the actions taken by persons given an eligibility verification notice have complied with the requirements of Schedule 3B, and the exercise of the Secretary of State’s powers under Schedule 3B has been effective in assisting in identifying incorrect payments of relevant benefits during the period covered by the review. Regulations may confer functions on a person for the purposes of securing compliance with subsections (1) to (6). The Secretary of State must disclose information to the independent person appointed under section 121DC(1), or to a person acting on behalf of the independent person, where the information is reasonably required for the purposes of reviews being carried out under section 121DC. Subsection (1) does not authorise the disclosure of information that is prohibited by any of Parts 1 to 7 or Chapter 1 of Part 9 of the Investigatory Powers Act 2016. A disclosure of information under subsection (1) (as read subject to subsection (2)) does not breach— This section applies to information which is held for the purposes of functions relating to contributions, health in pregnancy grant, statutory sick pay or statutory maternity pay or functions under Part III of the Pensions Act— by the Inland Revenue, or by a person providing services to them, in connection with the provision of those services. Information to which this section applies may, and ... must if an authorised officer so requires, be supplied— to the Secretary of State, or to a person providing services to the Secretary of State, for use for the purposes of functions relating to ... war pensions ... to the Northern Ireland Department, or to a person providing services to that Department, for use for the purposes of functions relating to ... child support ... In this section “authorised officer” means an officer of the Secretary of State or the Northern Ireland Department authorised for the purposes of this section by the Secretary of State or the Northern Ireland Department. This section applies to information which is held for the purposes of functions relating to ... war pensions ...— by the Secretary of State, or by a person providing services to the Secretary of State, in connection with the provision of those services. This section also applies to information which is held for the purposes of functions relating to ... child support, war pensions ...— by the Northern Ireland Department, or by a person providing services to that Department, in connection with the provision of those services. Information to which this section applies may, and ... must if an officer of the Inland Revenue authorised by the Inland Revenue for the purposes of this section so requires, be supplied— to the Inland Revenue, or to a person providing services to the Inland Revenue, for use for the purposes of functions relating to contributions, health in pregnancy grant, ... statutory sick pay or statutory maternity pay or functions under Part III of the Pensions Act. No obligation as to secrecy imposed by statue or otherwise on Revenue and Customs officials (within the meaning of section 18 of the Commissioners for Revenue and Customs Act 2005 (confidentiality) shall prevent information held for the purposes of the functions of Her Majesty’s Revenue and Customs in relation to contributions, statutory sick pay , statutory maternity pay, statutory paternity pay, statutory adoption pay, statutory shared parental pay , statutory parental bereavement pay or statutory neonatal care pay from being disclosed— to any of the authorities to which this paragraph applies, or any person authorised to exercise any function of that authority, for the purposes of the functions of that authority, or in a case where the disclosure is necessary for the purpose of giving effect to any agreement to which an order under section 179(1) below relates. The authorities to which subsection (1)(a) above applies are— the Health and Safety Executive, the Government Actuary's Department, the Statistics Board and the Pensions Regulator. This section applies to information which is held by, or by a person providing services to, a Minister of the Crown or a government department (including a Northern Ireland Department) and which relates to— passports, immigration and emigration, nationality or prisoners; or any other matter which is prescribed. Information to which this section applies may be supplied to, or to a person providing services to, the Secretary of State or the Northern Ireland Department— for use in the prevention, detection, investigation or prosecution of offences relating to social security or tax credits; or for use in checking the accuracy of information relating to benefits, ... or national insurance numbers or to any other matter relating to social security and (where appropriate) amending or supplementing such information. Information supplied under subsection (2) above shall not be supplied by the recipient to any other person or body unless— it could be supplied to that person or body under that subsection it is supplied for the purposes of any civil or criminal proceedings relating to the Contributions and Benefits Act 1995, the Jobseekers Act 1995 , the Tax Credits Act 2002 , Part 1 of the Welfare Reform Act 2007 , Part 1 of the Welfare Reform Act 2012 , Part 4 of that Act , Part 1 of the Pensions Act 2014 , section 30 of that Act or this Act or to any provision of Northern Ireland legislation corresponding to any of them; ... it is supplied under section 122C below or it is supplied under section 127 of the Welfare Reform Act 2012. But where information supplied under subsection (2) above has been used (in accordance with paragraph (b) of that subsection) in amending or supplementing other information, it is lawful for it to be— supplied to any person or body to whom that other information could be supplied; or used for any purpose for which that other information could be used. This section does not limit the circumstances in which information may be supplied apart from this section. This section applies to information relating to social security, child support or war pensions, or employment or training, which is held— by the Secretary of State or the Northern Ireland Department; or by a person providing services to the Secretary of State or the Northern Ireland Department in connection with the provision of those services. Information to which this section applies may be supplied to— an authority administering housing benefit or council tax benefit; or a person authorised to exercise any function of such an authority relating to such a benefit, for use in the administration of such a benefit or for the purposes of anything the authority is permitted to do in relation to any other benefit by virtue of section 110A or 116A above. But where information to which this section applies has been supplied to the Secretary of State, the Northern Ireland Department or the person providing services under section 122 or 122B above, it may only be supplied under subsection (2) above— for use in the prevention, detection, investigation or prosecution of benefit offences (within the meaning of Part 6 above); or for use in checking the accuracy of information relating to housing benefit or to council tax benefit and (where appropriate) amending or supplementing such information. The Secretary of State or the Northern Ireland Department— may impose conditions on the use of information supplied under subsection (2) above; and may charge a reasonable fee in respect of the cost of supplying information under that subsection. Where information is supplied to an authority or other person under subsection (2) above, the authority or other person shall have regard to it in the exercise of any function relating to housing benefit or council tax benefit. it is supplied— by an authority to a person authorised to exercise any function of the authority relating to housing benefit or council tax benefit; or by a person authorised to exercise any function of an authority relating to such a benefit to the authority; it is supplied for the purposes of any civil or criminal proceedings relating to the Contributions and Benefits Act, the Jobseekers Act 1995, Part 1 of the Welfare Reform Act 2007, Part 4 of the Welfare Reform Act 2012 or this Act or to any provision of Northern Ireland legislation corresponding to any of them; or it is supplied under section 122D or 122E below. This section does not limit the circumstances in which information may be supplied apart from this section (in particular by reason of section 122(4) or 122B(4) above). In this section and section 122D below “war pension” has the same meaning as in section 25 of the Social Security Act 1989. The Secretary of State or the Northern Ireland Department may require— to supply relevant benefit information held by the authority or other person to, or to a person providing services to, the Secretary of State or the Northern Ireland Department for use for any purpose relating to social security, child support or war pensions, employment or training, private pensions policy or retirement planning. to supply benefit policy information held by the authority or other person to, or to a person providing services to, the Secretary of State or the Northern Ireland Department. Information supplied under subsection (2), in addition to any other purpose for which the information may be used, may be used for any purpose relating to private pensions policy or retirement planning. Information shall be supplied under subsection (1) or (2) above in such manner and form, and in accordance with such requirements, as may be specified in directions given by the Secretary of State or, as the case may be, the Northern Ireland Department. In subsection (1) “relevant benefit information”, in relation to an authority or other person, means any information which is relevant to the exercise of any function relating to a relevant social security benefit by the authority or other person. In subsection (2) above “benefit policy information” means any information which may be relevant to the Secretary of State or the Northern Ireland Department— in preparing estimates of likely future expenditure on any relevant social security benefit; or in developing policy relating to any relevant social security benefit. “private pensions policy” means policy relating to occupational pension schemes or personal pension schemes (within the meaning given by section 1 of the Pension Schemes Act 1993); “relevant social security benefit” has the same meaning as in section 121DA above; “retirement planning” means promoting financial planning for retirement. This section applies to relevant benefit information which is held by— a person authorised to exercise any function of such an authority relating to such a benefit. Information to which this section applies may be supplied to another such authority or person— The Secretary of State or the Northern Ireland Department may require information to which this section applies and which is of a prescribed description to be supplied in prescribed circumstances to another such authority or person for use in the administration of housing benefit or council tax benefit. Information shall be supplied under subsection (3) above in such manner and form, and in accordance with such requirements, as may be specified in directions given by the Secretary of State or, as the case may be, the Northern Ireland Department. Where information supplied under subsection (2) or (3) above has been used in amending or supplementing other information, it is lawful for it to be— In this section “relevant benefit information”, in relation to an authority or other person, means any information which is relevant to the exercise of any function relating to a relevant social security benefit (within the meaning of section 121DA above) by the authority or other person. The Secretary of State may require a rent officer to supply benefit information held by the rent officer to, or to a person providing services to, the Secretary of State for use for purposes relating to any of the following— social security; child support; war pensions; private pensions policy or retirement planning. Information must be supplied under subsection (1) in such manner and form, and in accordance with such requirements, as may be specified in directions given by the Secretary of State. A person who receives information by virtue of subsection (1) must not disclose the information to any person unless the disclosure is made— for a purpose mentioned in that subsection (including disclosure to another rent officer in connection with any function he has under section 122 of the Housing Act 1996 relating to universal credit housing benefit), in accordance with any other enactment, or in accordance with the order of a court. Benefit information is any information which relates to the exercise by the rent officer of any function he has under section 122 of the Housing Act 1996 relating to universal credit housing benefit. A person who is or has been employed in social security administration or adjudication is guilty of an offence if he discloses without lawful authority any information which he acquired in the course of his employment and which relates to a particular person. A person who is or has been employed in the audit of expenditure or the investigation of complaints is guilty of an offence if he discloses without lawful authority any information— which he acquired in the course of his employment; which is, or is derived from, information acquired or held by or for the purposes of any of the government departments or other bodies or persons referred to in Part I of Schedule 4 to this Act or Part I of Schedule 4 to the Northern Ireland Administration Act; and which relates to a particular person. It is not an offence under this section— to disclose information in the form of a summary or collection of information so framed as not to enable information relating to any particular person to be ascertained from it; or to disclose information which has previously been disclosed to the public with lawful authority. It is a defence for a person charged with an offence under this section to prove that at the time of the alleged offence— he believed that he was making the disclosure in question with lawful authority and had no reasonable cause to believe otherwise; or he believed that the information in question had previously been disclosed to the public with lawful authority and had no reasonable cause to believe otherwise. on conviction on indictment, to imprisonment for a term not exceeding two years or a fine or both; or on summary conviction, to imprisonment for a term not exceeding six months or a fine not exceeding the statutory maximum or both. For the purposes of this section the persons who are “employed in social security administration or adjudication” are— any person specified in Part I of Schedule 4 to this Act or in any corresponding enactment having effect in Northern Ireland; any other person who carries out the administrative work of any of the government departments or other bodies or persons referred to in that Part of that Schedule or that corresponding enactment; and any person who provides, or is employed in the provision of, services to any of those departments, persons or bodies; and “employment”, in relation to any such person, shall be construed accordingly. Subsection (6) above shall have effect as if any health care professional who, for the purposes of section 19 of the Social Security Act 1998, is provided by any person in pursuance of a contract entered into with the Secretary of State were specified in Part I of Schedule 4 to this Act. For the purposes of subsections (2) and (6) above, any reference in Part I of Schedule 4 to this Act or any corresponding enactment having effect in Northern Ireland to a government department shall be construed in accordance with Part II of that Schedule or any corresponding enactment having effect in Northern Ireland, and for this purpose “government department” shall be taken to include— the Scottish Administration; the Scottish Courts Administration. For the purposes of this section, the persons who are “employed in the audit of expenditure or the investigation of complaints” are— the Comptroller and Auditor General; any member or employee of the National Audit Office; any other person who carries out the administrative work of the National Audit Office, or who provides, or is employed in the provision of, services to that Office; the Comptroller and Auditor General for Northern Ireland; the Auditor General for Wales and any member of his staff; any member of the staff of the Wales Audit Office, and any person providing services to that Office; the Parliamentary Commissioner for Administration; the Northern Ireland Parliamentary Commissioner for Administration; the Health Service Commissioner for England; the Scottish Public Services Ombudsman; the Northern Ireland Commissioner for Complaints; a member of the Local Commission for England; the Public Services Ombudsman for Wales and any member of his staff; any member of the staff of ... the Northern Ireland Audit Office; any other person who carries out the administrative work of the Northern Ireland Audit Office, or who provides, or is employed in the provision of, services to that Office; ... the following persons— any member of the staff of the National Audit Office that was established by section 3 of the National Audit Act 1983, or any other person who carried out the administrative work of that Office, or who provided, or who was employed in the provision of, services to that Office; a local auditor within the meaning of the Local Audit and Accountability Act 2014; a member of the Accounts Commission for Scotland and any auditor within the meaning of Part VII of the Local Government (Scotland) Act 1973; a Northern Ireland local government auditor; and any officer of any of the Commissioners, Ombudsman or Commissions referred to in paragraphs (c) to (ha), (ja) and (jb) above and any person assisting an auditor referred to in paragraph (ja), (jb) or (jc) above; For the purposes of this section a disclosure is to be regarded as made with lawful authority, if, and only if, it is made— in accordance with his official duty— by a civil servant; or by a person employed in the audit of expenditure or the investing-action of complaints, who does not fall within subsection (8)(j) above; by any other person either— for the purposes of the function in the exercise of which he holds the information and without contravening any restriction duly imposed by the person responsible; or to, or in accordance with an authorisation duly given by, the person responsible; in accordance with any enactment or order or a court; for the purpose of instituting, or otherwise for the purposes of, any proceedings before a court or before any tribunal or other body or person referred to in Part I of Schedule 4 to this Act or Part I of Schedule 4 to the Northern Ireland Administration Act; or with the consent of the appropriate person; and in this subsection “the person responsible” means the Secretary of State, the Lord Chancellor or any person authorised by the Secretary of State or the Lord Chancellor for the purposes of this subsection and includes a reference to “the person responsible” within the meaning of any corresponding enactment having effect in Northern Ireland. For the purposes of subsection (9)(e) above, “the appropriate person” means the person to whom the information in question relates, except that if the affairs of that person are being dealt with— under a power of attorney; by ... a controller appointed under Article 101 of the Mental Health (Northern Ireland) Order 1986; by a Scottish mental health custodian, that is to say a guardian or other person entitled to act on behalf of the person under the Adults with Incapacity (Scotland) Act 2000 (asp 4); by a mental health appointee, that is to say— a person directed or authorised as mentioned in ... sub-paragraph (a) of rule 38(1) of Order 109 of the Rules of the Supreme Court (Northern Ireland) 1980; or ... a controller ad interim appointed under sub-paragraph (b) of the said rule 38(1), the appropriate person is the attorney, ... controller, custodian or appointee, as the case may be, or, in a case falling within paragraph (a) above, the person to whom the information relates. Where the person to whom the information relates lacks capacity (within the meaning of the Mental Capacity Act 2005) to consent to its disclosure, the appropriate person is— a donee of an enduring power of attorney or lasting power of attorney (within the meaning of that Act), or a deputy appointed for him, or any other person authorised, by the Court of Protection, with power in that respect. Regulations made by the Registrar General under section 20 of the Registration Service Act 1953 or section 54 of the Registration of Births, Deaths and Marriages (Scotland) Act 1965 may provide for the furnishing by superintendent registrars and registrars, subject to the payment of such fee as may be prescribed by the regulations, of such information for the purposes— of the provisions of the Contributions and Benefits Act to which this section applies; of the provisions of Parts I and II of the Jobseekers Act 1995; of the provisions of the State Pension Credit Act 2002; of the provisions of Part 1 of the Welfare Reform Act 2007; ... of the provisions of Part 1 of the Welfare Reform Act 2012; of the provisions of Part 4 of that Act; of the provisions of Part 1 of the Pensions Act 2014; and of section 30 of the Pensions Act 2014; and of the provisions of this Act so far as they have effect in relation to matters arising under those provisions, including copies of extracts from the registers in their custody (or in the case of marriages converted from civil partnerships, copies or extracts from the register of conversions), as may be so prescribed. This section applies to the following provisions of the Contributions and Benefits Act— Parts I to VI except section 108; Part VII, so far as it relates to income support ... ; Part VIII, so far as it relates to any social fund payment such as is mentioned in section 138(1)(a) or (2); Part IX; Part XI; and Part XII. Where the age, marriage or death of a person is required to be ascertained or proved for the purposes mentioned in subsection (1) above, any person— on presenting to the custodian of the register under the enactments relating to the registration of births, marriages and deaths in which particulars of the birth, marriage or death (as the case may be) of the first-mentioned person are entered, a duly completed requisition in writing in that behalf; and on payment of the appropriate fee in England and Wales and a fee of £10.00 in Scotland, shall be entitled to obtain a copy, certified under the hand of the custodian, of the entry of those particulars. Where it is required to be ascertained or proved for the purposes mentioned in subsection (1) above, that a civil partnership has been converted into a marriage, any person— on presenting to the superintendent registrar in whose district the conversion took place, a duly completed requisition in writing in that behalf; and on payment of the appropriate fee; is entitled to obtain a copy, certified under the hand of the superintendent registrar, of the entry relating to that marriage in the register of conversions. Requisitions for the purposes of subsections (3) and (3A) above shall be in such form and contain such particulars as may from time to time be specified by the Registrar General, and suitable forms of requisition shall, on request, be supplied without charge by superintendent registrars and registrars. In the section— as it applies to England and Wales— “the appropriate fee” means the fee payable to the registrar or superintendent registrar for a certified copy of an entry in the register concerned by virtue of section 38A of the Births and Deaths Registration Act 1953, section 71A of the Marriage Act 1949 or section 9 of the Marriage (Same Sex Couples) Act 2013. “register of conversions” means the register of conversions of civil partnerships into marriages kept by the Registrar General in accordance with section 9 of the Marriage (Same Sex Couples) Act 2013 and regulations made under that section; “Registrar General” means the Registrar General for England and Wales; and “superintendent registrar” and “registrar” mean a superintendent registrar or, as the case may be, registrar for the purposes of the enactments relating to the registration of births, deaths and marriages; and as it applies to Scotland— “Registrar General” means the Registrar General of Births, Deaths and Marriages for Scotland; “registrar” means a district registrar, senior registrar or assistant registrar for the purposes of the enactments relating to the registration of births, deaths and marriages. Regulations made by the Registrar General under section 36 of the Civil Partnership Act 2004 may provide for the furnishing by registration authorities, subject to the payment of the prescribed fee, of such information for the purposes mentioned in section 124(1) above as may be so prescribed. Where the civil partnership of a person is required to be ascertained or proved for those purposes, any person— on presenting to the registration authority for the area in which the civil partnership was formed a request in the prescribed manner in that behalf, and on payment of the prescribed fee, shall be entitled to obtain a certified copy of such entries in the register as are prescribed by regulations made under section 36 of the 2004 Act. “The prescribed fee” means any fee prescribed under section 34(1) of the 2004 Act. “The prescribed manner” means— in accordance with any regulations made under section 36 of the 2004 Act, and in such form as is approved by the Registrar General for England and Wales, and forms for making a request under subsection (2) shall, on request, be supplied without charge by registration authorities. Where the civil partnership of a person is required to be ascertained or proved for the purposes mentioned in section 124(1) above, any person, on presenting to a district registrar a request in the approved manner in that behalf, and on payment of the sum of £10.00, shall be entitled to obtain a copy, certified by the registrar, of the entry in the civil partnership register of the particulars of the civil partnership. “The approved manner” means in such form and containing such particulars as may be approved by the Registrar General for Scotland. Forms for making a request under subsection (1) shall, on request, be supplied without charge by district registrars. “Civil partnership register” has the same meaning as in Part 3 of the Civil Partnership Act 2004. Regulations made with the concurrence of the Inland Revenue may provide that it shall be the duty of any of the following persons— the Registrar General for England and Wales; the Registrar General of Births, Deaths and Marriages for Scotland; each registrar of births and deaths, to furnish the Secretary of State, or the Inland Revenue, for the purposes of their respective functions under the Contributions and Benefits Act , the Jobseekers Act 1995, the Social Security (Recovery of Benefits) Act 1997 , the Social Security Act 1998 , the State Pension Credit Act 2002 , Part 1 of the Welfare Reform Act 2007 , Part 1 of the Welfare Reform Act 2012 , Part 4 of that Act , Part 1 of the Pensions Act 2014 , section 30 of that Act and this Act and the functions of the Northern Ireland Department under any Northern Ireland legislation corresponding to any of those Acts, with the prescribed particulars of such deaths as may be prescribed. The regulations may make provision as to the manner in which the times at which the particulars are to be furnished. The personal representatives of a person who was in receipt of universal credit income support , an income-based jobseeker's allowance , state pension credit , an income-related employment and support allowance or supplementary benefit at any time before his death shall provide the Secretary of State with such information as he may require relating to the assets and liabilities of that person's estate. If the personal representatives fail to supply any information within 28 days of being required to do so under subsection (1) above, then— the appropriate court may, on the application of the Secretary of State, make an order directing them to supply that information within such time as may be specified in the order, and any such order may provide that all costs (or, in Scotland, expenses) of and incidental to the application shall be borne personally by any of the personal representatives. In this section “the appropriate court” means— in England and Wales, the county court; in Scotland, the sheriff; and any application to the sheriff under this section shall be made by summary application. Regulations shall provide that where a claim for housing benefit in respect of a dwelling is made to an authority and the circumstances are such as are prescribed— the authority; or a person authorised to exercise any function of authority relating to housing benefit, may require any appropriate person to supply information of a prescribed description to the authority or other person. Subject to subsection (4) below, for the purposes of subsection (1) above a person is an appropriate person in relation to a dwelling if he is— a person to whom anyone is, or claims to be, liable to make relevant payments; a person to whom, or at whose direction, a person within paragraph (a) above has agreed to make payments in consequence of being entitled to receive relevant payments; or a person acting on behalf of a person within paragraph (a) or (b) above in connection with any aspect of the management of the dwelling. In subsection (2) above “relevant payments” in relation to a dwelling, means payments in respect of the dwelling which are of a described description in relation to which housing benefit may be paid. Regulations may provide that any prescribed person, or any person of a prescribed description, is not an appropriate person for the purposes of subsection (1) above. The descriptions of information which may be prescribed for the purposes of subsection (1) above include, in particular, any description of information relating to, or to any interest in or other connection with, dwellings and other property situated anywhere in the United Kingdom. Information shall be supplied under subsection (1) above in such a manner and form, and at such time and in accordance with such other requirements as may be prescribed. Information supplied to an authority or other person under subsection (1) above may be used by the authority or other person only in the exercise of any function relating to housing benefit or council tax benefit. The provisions of sections 122D and 122E above apply in relation to any information supplied under subsection (1) above which is not relevant benefit information (within the meaning of those provisions) as if it were. Regulations may make provision requiring the disclosure by one authority (“the disclosing authority”) to another authority (“the receiving authority”), in prescribed circumstances, of information of a prescribed description obtained by the disclosing authority in respect of persons who have been entitled to a jobseeker’s allowance or to income support. The regulations may in particular provide for— information to be disclosed— at the request of the receiving authority; at the request of any person who falls within a prescribed category; or otherwise than in response to such a request; the period within which information is to be disclosed; and information to be disclosed only if it has been obtained by the disclosing authority in the exercise of any of their functions in relation to housing benefit or council tax benefit. Where the Secretary of State considers that it is reasonable for information held by him to be disclosed to an employer, for the purpose of enabling that employer to determine the duration of a period of entitlement under Part XI of the Contributions and Benefits Act in respect of an employee, or whether such a period exists, he may disclose the information to that employer. Regulations may make provision requiring an employer, in a case falling within subsection (3) below to furnish information in connection with the making, by a person who is, or has been, an employee of that employer, of a claim for— short term incapacity benefit; a maternity allowance; long-term incapacity benefit; industrial injuries benefit; ... Regulations under this section shall prescribe— the kind of information to be furnished in accordance with the regulations; the person to whom information of the prescribed kind is to be furnished; and the manner in which, and period within which, it is to be furnished. The cases are— where, by virtue of paragraph 2 of Schedule 11 to the Contributions and Benefits Act or of regulations made under paragraph 1 of that Schedule, a period of entitlement does not arise in relation to a period of incapacity for work; where a period of entitlement has come to an end but the period of incapacity for work which was running immediately before the period of entitlement came to an end continues; and where a period of entitlement has not come to an end but, on the assumption that— the period of incapacity for work in question continues to run for a prescribed period; and there is no material change in circumstances, the period of entitlement will have ended on or before the end of the prescribed period. Regulations made with the concurrence of the Inland Revenue— may require employers to maintain such records in connection with statutory sick pay as may be prescribed; may provide for— any person claiming to be entitled to statutory sick pay; or any other person who is a party to proceedings arising under Part XI of the Contributions and Benefits Act, to furnish to the Secretary of State or the Inland Revenue (as the regulations may require), within a prescribed period, any information required for the determination of any question arising in connection therewith;

and may require employers who have made payments of statutory sick pay to furnish to the Secretary of State or the Inland Revenue (as the regulations may require) such documents and information, at such times, as may be prescribed. Regulations made with the concurrence of the Inland Revenue may require employers to produce wages sheets and other documents and records to officers of the Inland Revenue, within a prescribed period, for the purpose of enabling them to satisfy themselves that statutory sick pay has been paid, and is being paid, in accordance with regulations under section 5 above, to employees or former employees who are entitled to it. Where the Secretary of State considers that it is reasonable for information held by him to be disclosed to a person liable to make payments of statutory maternity pay for the purpose of enabling that person to determine— whether a maternity pay period exists in relation to a women who is or has been an employee of his; and if it does, the date of its commencement and the weeks in it in respect of which he may be liable to pay statutory maternity pay, he may disclose the information to that person. Regulations may make provision requiring an employer in prescribed circumstances to furnish information in connection with the making of a claim by a woman who is or has been his employee for— short-term incapacity benefit; an long-term incapacity benefit under section 30A, 40 or 41 of the Contributions and benefits Act; ... may require employers to maintain such records in connection with statutory maternity pay as may be prescribed; any woman claiming to be entitled to statutory maternity pay; or any other person who is a party to proceedings arising under Part XII of the Contributions and Benefits Act, may require persons who have made payments of statutory maternity pay to furnish to the Secretary of State or the Inland Revenue (as the regulations may require) such documents and information, at such time, as may be prescribed. Regulations made with the concurrence of the Inland Revenue may require employers to produce wages sheets and other documents and records to officers of the Inland Revenue, within a prescribed period, for the purpose of enabling them to satisfy themselves that statutory maternity pay has been paid, and is being paid, in accordance with regulations under section 5 above, to employees or former employees who are entitled to it. The Treasury may by regulations make provision requiring, or relating to, the disclosure of information in relation to — any notifiable contribution arrangements or notifiable contribution proposal , or any arrangements or proposal which the Commissioners for Her Majesty’s Revenue and Customs reasonably suspect to be notifiable contribution arrangements or a notifiable contribution proposal (as the case may be). The only provision which may be made under subsection (1) is provision applying (with or without modification), or corresponding to, any of the following provisions— any provision of, or made under, Part 7 of the Finance Act 2004 (disclosure of tax avoidance schemes) so far as that provision relates to income tax or to a penalty under that Part; any provision of the Taxes Management Act 1970 so far as it relates to a penalty under Part 7 of the Finance Act 2004; any provision made under section 132 of the Finance Act 1999 or section 135 of the Finance Act 2002 (electronic communications); any provision of any other enactment or instrument (including any enactment or instrument passed or made on or after the day on which the National Insurance Contributions Act 2006 was passed) which requires, or relates to, the disclosure of information in relation to tax avoidance arrangements which relate in whole or in part to income tax. For the purposes of subsection (1)— “notifiable contribution arrangements” means any arrangements which— enable, or might be expected to enable, any person to obtain an advantage in relation to a contribution, and are such that the main benefit, or one of the main benefits, that might be expected to arise from the arrangements is the obtaining of that advantage; “notifiable contribution proposal” means a proposal for arrangements which, if entered into, would be notifiable contribution arrangements (whether the proposal relates to a particular person or to any person who may seek to take advantage of it). Where, at any time after the passing of the National Insurance Contributions Act 2006, a relevant tax provision is passed or made which changes the notifiable tax matters, the Treasury may, by regulations, amend the definitions in subsection (3) so as to make an analogous change to the matters in respect of which information may be required to be disclosed by virtue of this section. In subsection (4)— “the notifiable tax matters” means the arrangements, proposals or other matters in respect of which information is or may be required to be disclosed under a relevant tax provision; “relevant tax provision” means a provision mentioned in subsection (2). No provision made by regulations under this section may require any person to disclose to the Commissioners for Her Majesty's Revenue and Customs, or any other person, any information with respect to which a claim to legal professional privilege, or, in Scotland, to confidentiality of communications, could be maintained in legal proceedings. “advantage”, in relation to any contribution, means— the avoidance or reduction of a liability for that contribution, or the deferral of the payment of that contribution; “arrangements” includes any scheme, transaction or series of transactions; “contribution” means a contribution under— Part 1 of the Social Security Contributions and Benefits Act 1992, or Part 1 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992; “tax avoidance arrangements” includes arrangements which enable, or might be expected to enable, a person to obtain an advantage in relation to any tax (within the meaning of Part 7 of the Finance Act 2004). The Secretary of State may incur expenses for the purpose of furnishing the address at which a person is recorded by him as residing, where the address is required for the purpose of taking or carrying on legal proceedings to obtain or enforce an order for the making by the person of payments— for the maintenance of the person’s spouse, former spouse, civil partner or former civil partner; or for the maintenance or education of any child of the person, or of any child of the person’s spouse, former spouse, civil partner or former civil partner. This section applies to information that is held by— the Secretary of State; or a person providing services to the Secretary of State, in connection with the provision of those services, that relates to an award of universal credit. a local housing authority; a licensing authority; or a person authorised to exercise any function of a local housing authority or a licensing authority, for use in connection with obtaining a rent repayment order in respect of an award of universal credit or recovering an amount payable under such an order. “licensing authority” means a person designated by order under section 3 of the Housing (Wales) Act 2014; “local housing authority” has the meaning given by section 261 of the Housing Act 2004; and “rent repayment order” means a rent repayment order as referred to in section 73 or 96 of the Housing Act 2004 or section 32 of the Housing (Wales) Act 2014. Housing benefit provided by virtue of a scheme under section 123 of the Social Security Contributions and Benefits Act 1992 (in this Part referred to as “the housing benefit scheme”) shall be funded and administered by the appropriate housing authority or local authority. Housing Benefit in respect of payments which the occupier of a dwelling is liable to make to a housing authority shall take the form of a rent rebate or, in prescribed cases, a rent allowance funded and administered by that authority. The cases that may be so prescribed do not include any where the payment is in respect of property within the authority's Housing Revenue Account. In any other case housing benefit shall take the form of a rent allowance funded and administered by the local authority for the area in which the dwelling is situated or by such other local authority as is specified by an order made by the Secretary of State. The rebates and allowances referred to in subsections (1A) and (1B) above may take any of the following forms, that is to say— a payment or payments by the authority to the person entitled to the benefit; a reduction in the amount of any payments which that person is liable to make to the authority by way of rent ...; or such a payment or payments and such a reduction; and in any enactment or instrument (whenever passed or made) “pay”, in relation to housing benefit, includes discharge in any of those forms. Authorities may— agree that one shall discharge functions relating to housing benefit on another's behalf; or discharge any such functions jointly or arrange for their discharge by a joint committee. Nothing in this section shall be read as excluding the general provisions of the Local Government Act 1972 or the Local Government (Scotland) Act 1973 from applying in relation to the housing benefit functions of a local authority. An authority may modify any part of the housing benefit scheme administered by the authority— so as to provide for disregarding, in determining a person's income (whether he is the occupier of a dwelling or any other person whose income falls to be aggregated with that of the occupier of a dwelling), the whole or part of any prescribed war disablement pension or prescribed war widow's ... pension payable to that person; to such extent in other respects as may be prescribed, and any such modifications may be adopted by resolution of an authority. Modifications other than such modification as are mentioned in subsection (8)(a) above shall be so framed as to secure that, in the estimate of the authority adopting them, the total of the housing benefit which will be paid by the authority in any year ill not exceed the permitted total or any subsidiary limit specified by order of the Secretary of State. An authority who have adopted modifications by resolution revoke or vary them. If the housing benefit scheme includes power for an authority to exercise a discretion in awarding housing benefit, the authority shall not exercise that discretion so that the total of the housing benefit paid by them during the year exceeds the permitted total or any subsidiary limit specified by order of the Secretary of State. The Secretary of State— shall by order specify the permitted total of housing benefit payable by any authority in any year; and may by order specify one or more subsidiary limits on the amount of housing benefit payable by any authority in any year in respect of any matter or matters specified in the order. The power to specify the permitted total or a subsidiary limit may be exercised by fixing an amount or by providing rules for its calculation. In this section “modifications” includes additions, omissions and amendments, and related expressions shall be construed accordingly. In this section “war widow's pension” includes any corresponding pension payable to a widower or surviving civil partner. Regulations shall provide that where a person is entitled to council tax benefit in respect of council tax payable to a billing authority or local authority in Scotland the benefit shall take such of the following forms as is prescribed in the case of the person— a payment or payments by the authority to the person; a reduction in the amount the person is or becomes liable to pay to the authority in respect of the tax for the relevant or any subsequent financial year; both such payment or payments and such reduction. References in any enactment or instrument (whenever passed or made) to payment, in relation to council tax benefit, include any of those ways of giving the benefit. For the purposes of subsection (1) above the relevant financial year is the financial year in which the relevant day falls; and the relevant day is the day in respect of which the person concerned is entitled to the benefit. Regulations under subsection (1) ... above may include such supplementary, incidental or consequential provisions as appear to the Secretary of State to be necessary or expedient; and any such provisions may include provisions amending or adapting provisions of Part I or II of the Local Government Finance Act 1992. Council tax benefit provided for by virtue of a scheme under section 123 of the Contributions and Benefits Act (in this Act referred to as a council tax benefit scheme) is to be administered by the appropriate authority. For the purposes of this section the appropriate authority is the billing authority or local authority in Scotland which levied the council tax as regards which a person is entitled to the benefit. Nothing in this section shall be read as excluding the general provisions of the Local Government Act 1972 or the Local Government (Scotland) Act 1973 from applying in relation to the council tax benefit functions of a local authority. A billing authority or local authority in Scotland may modify any part of the council tax benefit scheme administered by the authority— so as to provide for disregarding, in determining a person’s income, the whole or part of any prescribed war disablement pension or prescribed war widow’s pension payable to that person or to his partner or to a person to whom he is polygamously married; Modifications other than such modifications as are mentioned in subsection (6)(a) above shall be so framed as to secure that, in the estimate of the authority adopting them, the total of the amount of benefit which will be paid by them in any year will not exceed the permitted total or any subsidiary limit specified by order of the Secretary of State. An authority which has adopted modifications may by resolution revoke or vary them. If the council tax benefit scheme includes power for an authority to exercise a discretion in allowing council tax benefit, the authority shall not exercise that discretion so that the total of the amount of benefit paid by them in any year exceeds the permitted total or any subsidiary limit specified by order of the Secretary of State. The Secretary of State– shall by order specify the permitted total of council tax benefit payable by any authority in any year; and may by order specify one or more subsidiary limits on the amount of council tax benefit payable by any authority in any year in respect of any matter or matters specified in the order. The power to specify the permitted total or a subsidiary limit may be exercised by fixing an amount or by providing rules for its calculation. “modifications” includes additions, omissions and amendments, and related expressions shall be construed accordingly; “partner”, in relation to a person, means the other member of the couple concerned; “war widow's pension” includes any corresponding pension payable to a widower or surviving civil partner. The Secretary of State may authorise persons to consider and report to him on the administration by authorities of housing benefit and council tax benefit. The Secretary of State may ask persons authorised under subsection (1) to consider in particular– authorities’ performance in the prevention and detection of fraud relating to housing benefit and council tax benefit; authorities compliance with the requirements of Part I of the Local Government Act 1999 (best value) or the performance requirements set out in section 89 of the Local Government and Elections (Wales) Act 2021. A person may be authorised under subsection (1)– on such terms and for such period as the Secretary of State thinks fit; to act generally or in relation to a specified authority or authorities; to report on administration generally or on specified matters. In sections 139B and 139C below— “benefit” means housing benefit or council tax benefit; and “authority” means an authority which is administering either of those benefits. A person authorised under section 139A(1) above— has a right of access at all reasonable times to any document relating to the administration of benefit; is entitled to require from any person holding or accountable for any such document such information and explanation as he thinks necessary; and is entitled, if he thinks it necessary, to require any such person to produce any such document or to attend before him in person to give such information or explanation. A person authorised under section 139A(1) above is entitled to require any officer or member of an authority or any person involved in the administration of benefit for an authority— to give him such information and explanation relating to the administration of benefit as he thinks necessary; and if he thinks it necessary, to require any such person to attend before him in person to give the information or explanation. A person who without reasonable excuse fails to comply with a requirement under subsection (1) or (2) above is guilty of an offence and liable on summary conviction to a fine not exceeding level 3 on the standard scale. A person authorised under section 139A(1) above may— require any document or information which is to be given to him under subsection (1) or (2) above to be given in any form reasonably specified by him; and take copies of any document produced to him. In this section “document” means anything in which information of any description is recorded. A report about an authority by a person authorised under section 139A(1) above may include recommendations about improvements which could be made by that authority in its administration of benefit and, in particular, in the prevention and detection of fraud relating to benefit and, in particular— in the prevention and detention of fraud relating to benefit, or for the purposes of complying with requirements of Part I of the Local Government Act 1999 (best value) or the performance requirements set out in section 89 of the Local Government and Elections (Wales) Act 2021. When the Secretary of State receives a report about an authority from a person authorised under section 139A(1) above, he shall send a copy to the authority. This section applies where— a copy of a report has been sent to an authority under section 139C(2) above; a copy of a report has been sent to the Secretary of State under section 37(1) of or paragraph 3 of Schedule 7 to the Local Audit and Accountability Act 2014; a copy of a report has been sent to an authority under section 22(5) or (6) of the Public Audit (Wales) Act 2004 and to the Secretary of State under section 51(3) of that Act; a copy of a report has been sent to a local authority under subsection (3) of section 13 of the Local Government Act 1999 and to the Secretary of State under subsection (4A) of that section; a copy of a report under section 102(1)(b) or (c) of the Local Government (Scotland) Act 1973 which to any extent relates to the administration of benefit has been sent to a local authority and the Secretary of State under section 102(2) of that Act; a copy of a report has been sent to a local authority under section 95(7)(b)(i) of the Local Government and Elections (Wales) Act 2021 and to the Secretary of State under subsection (9) of that section; a copy of a report has been sent to an authority under ... section 45(5) of the Public Audit (Wales) Act 2004 or section 105A(7) of the Local Government (Scotland) Act 1973. The Secretary of State may require the authority to consider the report and to submit proposals for— improving its performance in relation to the prevention and detection of fraud relating to benefit or otherwise in relation to the administration of benefit; and remedying any failings identified by the report. A requirement under subsection (2) above may specify— any information or description of information to be provided; the form and manner in which the information is to be provided. The authority must respond to a requirement under subsection (2) above before the end of such period (not less than one month after the day on which the requirement is made) as the Secretary of State specifies in the requirement. The Secretary of State may extend the period specified under subsection (2B) above. After considering— the report, any proposals made by the authority in response to it, and any other information he thinks is relevant, the Secretary of State may give directions to the authority under subsection (3A) or (3B) or both. Directions under this subsection are directions as to— standards which the authority is to attain in the prevention and detection of fraud relating to benefit or otherwise in the administration of benefit; the time within which the standards are to be attained. Directions under this subsection are directions to take such action as the Secretary of State thinks necessary or expedient for the purpose of improving the authority’s exercise of its functions— in relation to the prevention and detection of fraud relating to benefit; otherwise in relation to the administration of benefit. A direction under subsection (3B) may specify the time within which anything is to be done. When giving directions to an authority under subsection (3A) above, the Secretary of State may make recommendations to the authority setting out any course of action which he thinks it might take to attain the standards which it is directed to attain. If the Secretary of State proposes to give a direction under this section he must give the authority to which the direction is to be addressed an opportunity to make representations about the proposed direction. The Secretary of State may specify a period within which representations mentioned in subsection (4A) above must be made. The Secretary of State may extend a period specified under subsection (4B) above. Subsections (4A) to (4C) do not apply if the Secretary of State thinks that it is necessary for a direction to be given as a matter of urgency. If the Secretary of State acts under subsection (4D) he must give in writing to the authority to which the direction is addressed his reasons for doing so. In this section “benefit” means housing benefit or council tax benefit. The Secretary of State may at any time in accordance with this section vary or revoke a direction under section 139D above. A direction may be varied or revoked only if the Secretary of State thinks it is necessary to do so— in consequence of representations made by the authority to which the direction is addressed, to rectify an omission or error, or in consequence of a material change in circumstances. The Secretary of State must not vary a direction unless he first— sends a copy of the proposed variation to the authority concerned, gives the authority his reasons for making the variation, and gives the authority an opportunity to make representations about the proposed variation. The Secretary of State may specify a period of not less than one month within which representations mentioned in subsection (3)(c) above must be made. The Secretary of State may extend a period specified under subsection (4) above. Where directions have been given to an authority under section 139D(3A) or (3B) above, the Secretary of State may require the authority to supply to him any information which he considers may assist him in deciding— whether the authority has attained the standards which it has been directed to attain; whether the authority has taken the action which it has been directed to take; or whether the authority is likely to attain those standards or take that action within the time specified in the directions. Information shall be supplied under subsection (1) above in such manner and form as the Secretary of State may require. Where directions have been given to an authority under section 139D(3A) or (3B) above and the Secretary of State— is not satisfied that the authority has attained the standards which it has been directed to attain; is not satisfied that the authority has taken the action which it has been directed to take; or is not satisfied that the authority is likely to attain those standards or take that action within the time specified in the directions, he may serve on the authority a written notice under this section. The notice shall— identify the directions and state why the Secretary of State is not satisfied as mentioned in paragraph (a), (aa) or (b) of subsection (1) above; and require the authority to submit a written response to the Secretary of State within a time specified in the notice. If any person (other than the authority) carrying out work relating to the administration of benefit may be affected by any determination which may be made under section 139G below, the authority shall— consult that person before submitting its response; and include in its response any relevant observations made by that person. If the notice identifies directions under section 139D(3A), the authority’s response shall either— state that the authority has attained the standards, or is likely to attain them within the time specified in the directions, and justify that statement; or state that the authority has not attained the standards, or is not likely to attain them within that time, and (if the authority wishes) give reasons why a determination under section 139G below should not be made or should not include any particular provision. If the notice identifies directions under section 139D(3B), the authority’s response shall either— state that the authority has taken the action, or is likely to take it within the time specified in the directions, and justify that statement; or state that the authority has not taken the action, or is not likely to take it within that time, and (if the authority wishes) give reasons why a determination under section 139G below should not be made or should not include any particular provision. The notice may relate to any one or more matters covered by the directions. The serving of a notice under this section relating to any directions or matter does not prevent the serving of further notices under this section relating to the same directions or matter. Where, after the time specified in the notice under section 139F above has expired, the Secretary of State— is not satisfied that the authority has attained the standards or taken the action in question; or he may make a determination under this section. The determination may be made whether or not the authority has responded to the notice under section 139F above. The determination shall be designed to secure the attainment of the standards or the taking of the action in question and— shall include provision such as is specified in subsection (4) below; and may also include provision such as is specified in subsection (5) below. The provision referred to in paragraph (a) of subsection (3) above is provision that the authority must comply with specified requirements as to inviting, preparing, considering and accepting bids to carry out any work which— falls to be carried out in pursuance of the authority’s functions relating to the administration of benefit; and is of a description specified in the determination. The provision referred to in paragraph (b) of that subsection is provision of any one or more of the following kinds relating to the work, or any specified category of the work, to which the determination relates— provision that it may not be carried out by the authority; provision that it may not be carried out by any person (other than the authority) who has been carrying it out; and provision that any contract made by the authority with any person for carrying it out shall include terms requiring a level of performance which will secure, or contribute to securing, the attainment of the standards or the taking of the action in question. The provisions included in a determination under section 139G above shall take effect from a date specified in the determination; and different dates may be specified in relation to different provisions. The making of a determination under section 139G above in relation to any directions does not prevent the making of further determinations under that section in relation to the same directions. The provision included in a determination by virtue of section 139G(3) above may include— requirements that the Secretary of State be satisfied as to any specified matter; and requirements that the Secretary of State authorise or consent to any specified matter. The provision so included may also include provision as to the time at which any contract for the carrying out of work to which the determination relates (and which is not previously discharged) is to be taken to be frustrated by the determination. A determination under section 139G above shall have effect in spite of any enactment under or by virtue of which an authority is required or authorised to carry out any work to which the determination relates. A determination under section 139G above may make provision having effect, in relation to the work to which it relates, instead of any requirement which (apart from the determination) would have effect in relation to that work under or by virtue of the Local Government Act 1988. For each year the Secretary of State shall pay a subsidy to each authority administering housing benefit or council tax benefit. He shall pay— rent rebate subsidy to each housing authority; rent allowance subsidy to each local authority; and council tax benefit subsidy to each billing authority and to each local authority in Scotland. In the following provisions of this Part “subsidy”, without more, refers to subsidy of any of those descriptions. The amount of subsidy to be paid to an authority shall be determined in accordance with an order made by the Secretary of State. Subject as follows, the amount of subsidy shall be calculated by reference to the amount of relevant benefit paid by the authority during the year ... ... The order may provide that the amount of subsidy in respect of any matter shall be a fixed sum or shall be nil. The Secretary of State may— pay as part of subsidy an additional amount specified by, or calculated in a manner specified by, the order; or deduct from the amount which would otherwise be payable by way of subsidy an amount specified by, or calculated in a manner specified by, the order. The additional amounts which may be paid by virtue of subsection (4)(a) above include amounts in respect of— the costs of administering the relevant benefit; or success in preventing or detecting fraud relating to the relevant benefit or action to be taken with a view to preventing or detecting such fraud. where an application is made by an authority on his invitation, pay to the authority as part of the subsidy such additional amount as he considers appropriate in respect of— success in preventing or detecting fraud relating to the relevant benefit; or action to be taken with a view to preventing or detecting such fraud; or deduct from the subsidy which would otherwise be payable to an authority such amount as he considers it unreasonable to pay by way of subsidy. The amounts which may be deducted by virtue of subsection (4)(b) or (5)(b) above include amounts in respect of— a failure to comply with directions under section 139D(3A) or (3B) above; and other failures in preventing or detecting fraud relating to the relevant benefit. In this section “relevant benefit” means housing benefit or council tax benefit, as the case may be. The amount of subsidy payable to an authority shall be calculated to the nearest pound, disregarding an odd amount of 50 pence or less and treating an odd amount exceeding 50 pence as a whole pound. Subsidy shall be paid by the Secretary of State in such instalments, at such times, in such manner and subject to such conditions as to claims, records, certificates, audit or otherwise as may be provided by order of the Secretary of State. Conditions under subsection (1) above may (in particular) be imposed to obtain information for the purposes of the carrying-out by the Secretary of State of any of his functions relating to subsidy. The order may provide that if an authority has not, within such period as may be specified in the order, complied with the conditions so specified as to claims, records, certificate, audit or otherwise, the Secretary of State may estimate the amount of subsidy payable to the authority and employ for that purpose such criteria as he considers relevant. Where subsidy has been paid to an authority and it appears to the Secretary of State— that subsidy has been overpaid; or that there has been a breach of any condition specified in an order under this section, he may recover from the authority the whole or such part of the payment as he may determine. Without prejudice to other methods of recovery, a sum recoverable under this subsection may be recovered by withholding or reducing subsidy. An order made by the Secretary of State under this section may be made before, during or after the end of the year or years to which it relates. Rent rebate subsidy is payable— in the case of a local authority in England and Wales, for the credit of a revenue account of theirs other than their Housing Revenue Account or Housing Repairs Account; in the case of a local authority in Scotland, for the credit of their rent rebate account; in the case of a new town corporation in Scotland or Scottish Homes, for the credit of the account to which rent rebates granted by them, or it, are debited. Where two or more authorities make arrangements for the discharge of any of their functions relating to housing benefit or council tax benefit— by one authority on behalf of itself and one or more other authorities; or by a joint committee, the Secretary of State may make such payments as he thinks fit to the authority or committee in respect of their expenses in carrying out those functions. The provisions of sections 140B and 140C (subsidy: calculation and supplementary provisions) apply in relation to a payment under this section as in relation to a payment of subsidy. The Secretary of State may (without prejudice to the generality of his powers in relation to the amount of subsidy) take into account the fact that an amount has been paid under this section in respect of expenses which would otherwise have been met in whole or in part by the participating authorities. The Secretary of State may make to a local authority such payments as he thinks fit in respect of expenses incurred by the authority in connection with the carrying out of any relevant function— by the authority, by any person providing services to the authority, or by any person authorised by the authority to carry out that function. In subsection (1) “relevant function” means any function conferred by virtue of section 2A, 2C or 7A above. The following provisions, namely— in section 140B, subsections (1), (3), (4), (5)(b) ... and (8), and section 140C, apply in relation to a payment under this section as in relation to a payment of subsidy. The Secretary of State may (without prejudice to the generality of his powers in relation to the amount of subsidy) take into account the fact that an amount has been paid under this section in respect of costs falling within section 140B(4A)(a) above. Any power under this Part to make provision by order for or in relation to a year does not require the making of a new order each year. Any order made under the power may be revoked or varied at any time, whether before, during or after the year to which it relates. In this Part, unless the context otherwise requires— “Housing Repairs Account” means an account kept under section 77 of the Local Government and Housing Act 1989; “Housing Revenue Account” means the account kept under section 74 of the Local Government and Housing Act 1989, and— references to property within that account have the same meaning as in Part VI of that Act, ... “rent rebate subsidy” and “rent allowance subsidy” shall be construed in accordance with section 134 above; “year” means a financial year within the meaning of the Local Government Finance Act 1992. In each tax year the Treasury shall carry out a review of the general level of earnings in Great Britain taking into account changes in that level which have taken place since their last review under this section, with a view to determining whether, in respect of Class 2, 3 or 4 contributions, an order should be made under this section, to have effect in relation to the next following tax year. For the purposes of any review under this section, the Treasury— shall estimate the general level of earnings in such manner as they think fit; and shall take into account about other matters appearing to them to be relevant to their determination whether or not an order should be made under this section, including the current operation of the Contributions and Benefits Act. If the Treasury determine, as a result of a review under this section, that having regard to changes in the general level of earnings which have taken place, and to any other matters taken into account on the review, an order under this section should be made for the amendment of Part I of the Contributions and Benefits Act, they shall prepare and lay before each House of Parliament a draft of such an order framed so as to give effect to their conclusions on the review. An order under this section may amend Part I of the Contributions and benefits Act by altering any one or more of the following figures— the figure specified in section 11(6) as the weekly rate of Class 2 contributions; the figure specified in section 11(4) as ... the small profits threshold for the purposes of Class 2 contributions; the figure specified in section 13(1) as the amount of a Class 3 contribution; the figures specified in subsection (3) of section 15 as the upper limit of profits or gains to be taken into account for the purposes of Class 4 contributions under that section and as the lower limit of profits or gains to be taken into account for those purposes under paragraph (a) of that subsection. If an order under this section contains an amendment altering either of the figures referred to in subsection (4)(d) above, it shall make the same alteration of the corresponding figure specified in section 18 of the Contributions and Benefits Act. If the Treasury determine as a result of a review under this section that, having regard to their conclusions in respect of the general level of earnings and otherwise, no such amendments of Part I of the Contributions and Benefits Act are called for as can be made for the purposes of subsection (4) above, and determine accordingly not to lay a draft of an order before Parliament, they shall instead prepare and lay before each House of Parliament a report explaining their reasons for that determination. In subsection (1) above in its application to the tax year 1992-93 the reference to the last review under this section shall be construed as a reference to the last review under section 120 of the 1975 Act. Where the Treasury lay before Parliament a draft of an order under section 141 above, they shall lay with it a copy of a report by the Government Actuary or the Deputy Government Actuary on the effect which, in that Actuary's opinion, the making of such an order may be expected to have on the National Insurance Fund; and, where the Treasury determine not to lay a draft order, they shall with the report laid before Parliament under section 141(6) above lay a copy of a report by the Government Actuary or the Deputy Government Actuary on the consequences for the Fund which may, in that Actuary's opinion, follow from that determination. Where the Treasury lay before Parliament a draft of an order under section 141 above, then if the draft is approved by a resolution of each House, the Treasury shall make an order in the form of the draft, An order under section 141 above shall be made so as to be in force from the beginning of the tax year following that in which it receives Parliamentary approval, and to have effect for that year and any subsequent tax year (subject to the effect of any subsequent order under this Part of this Act); and for this purpose the order is to be taken as receiving Parliamentary approval on the date on which the draft of it is approved by the second House to approve it. Without prejudice to section 141 above, the Treasury may at any time, if they think it expedient to do so with a view to adjusting the level at which the National Insurance Fund stands for the time being and having regard to the sums which may be expected to be paid from the Fund in any future period, make an order amending Part I of the Contributions and Benefits Act by altering any one or more of the following figures— the percentage rate specified as the main primary percentage in section 8(2)(a); the percentage rate specified as the secondary percentage in section 9(2), the percentage rate specified as the main Class 4 percentage in section 15(3ZA)(a). An order under subsection (1) above may if it contains an amendment altering the figure specified in section 11(6) of the Contributions and Benefits Act as the weekly rate of Class 2 contributions and the Treasury think it expedient in consequence of that amendment, amend section 11(4) of that Act by altering the figure there specified as the small profits threshold for the purposes of Class 2 contributions. No order shall be made under this section so as— to increase for any tax year the main primary percentage, or the secondary percentage, to a percentage rate more than 0.25 per cent higher than that applicable at the end of the preceding tax year, or to increase the main Class 4 percentage to more than 9.25 percent. Where (in accordance with section 190 below) the Treasury lay before Parliament a draft of an order under section 143 ... above, they shall lay with it a copy of a report by the Government Actuary or the Deputy Government Actuary on the effect which, in that Actuary's opinion, the making of such an order may be expected to have on the National Insurance Fund. An order under section 143 ... above shall be made so as to be in force from the beginning of the tax year following that in which it received Parliamentary approval, and to have effect for that year and any subsequent tax year (subject to the effect of any subsequent order under this Part of this Act); and for this purpose the order is to be taken as receiving Parliamentary approval on the date on which the draft of it is approved by the second House to approve it. For the purpose of adjusting amounts payable by way of primary Class 1 contributions, the Treasury may at any time make an order altering the percentage rate specified as the main primary percentage in section 8(2)(a) of the Contributions and Benefits Act. For the purpose of adjusting amounts payable by way of secondary Class 1 contributions, the Treasury may at any time make an order altering the percentage rate specified as the secondary percentage in section 9(2) of the Contributions and Benefits Act. No order shall be made under this section so as to increase for any tax year the main primary percentage, or the secondary percentage, to a percentage rate more than 0.25 per cent higher than that applicable at the end of the preceding tax year. Without prejudice to section 141 or 143 above, the Treasury may make such order— amending section 11(6) of the Contributions and Benefits Act by altering the figure specified ... as the weekly rate of Class 2 contributions; amending section 13(1) of that Act by altering the figure specified in that subsection as the amount of a Class 3 contribution, as the Treasury think fit in consequence of the coming into force of an order made or proposed to be made under subsection (1) above. An order under section 145 ... above may make such amendments of any enactment as appear to the Treasury to be necessary or expedient in consequence of any alteration made by it. Where (in accordance with section 190 below) the Treasury lay before Parliament a draft of an order under section 145 ... above, they shall lay with it a copy of a report by the Government Actuary or the Deputy Government Actuary on the effect which, in that Actuary's opinion, the making of such an order may be expected to have on the National Insurance Fund. An order under section 145 ... above shall be made so as to come into force— on a date in the tax year in which it receives Parliamentary approval; or on a date in the next tax year. Such an order shall have effect for the remainder of the tax year in which it comes into force and for any subsequent tax year (subject to the effect of any subsequent order under this Part of this Act). Such an order shall be taken as receiving Parliamentary approval on the date on which the draft of it is approved by the second House to approve it. This section shall have effect for the purpose of securing that earnings factors which are relevant— to the calculation— of the additional pension in the rate of any long-term benefit; or of any guaranteed minimum pension; or to any other calculation required under Part III of the Pensions Act (including that Part as modified by or under any other enactment), maintain their value in relation to the general level of earnings obtaining in Great Britain. The Secretary of State shall in each tax year review the general level of earnings obtaining in Great Britain and any changes in that level which have taken place— since the end of the period taken into account for the last review under this section, or since such other date (whether earlier or later) as he may determine; and for the purposes of any such review the Secretary of State shall estimate the general level of earnings in such manner as he thinks fit. If on any such review the Secretary of State concludes, having regard to earlier orders under this section, that earnings factors for any previous tax year (not being earlier than 1978-79) have not, during the period taken into account for that review, maintained their value in relation to the general level of earnings, he shall make an order under this section. An order under this section shall be an order directing that, for the purposes of any such calculation as is mentioned in subsection (1) above, the earnings factor referred to in subsection (3) above shall be increased by such percentage of their amount, apart from earlier orders under this section, as the Secretary of State thinks necessary to make up that fall in their value, during the period taken into account for the review together with other falls in their value which had been made up by such earlier orders. Subsections (3) and (4) above do not require the Secretary of State to direct any increase where it appears to him that the increase would be inconsiderable. If on any such review the Secretary of State determines that he is not required to make an order under this section, he shall instead lay before each House of Parliament a report explaining his reasons for arriving at that determination. any review under section 21 of the Social Security Pensions Act 1975 (which made provision corresponding to this section) shall be treated as a review under this section; and any order under that section shall be treated as an order under this section, (but without prejudice to sections 16 and 17 of the Interpretation Act 1978).

The Secretary of State shall in the tax year preceding the first appointed year and in each subsequent tax year up to and including the tax year 2014-15 review the general level of earnings obtaining in Great Britain and any changes in that level which have taken place during the review period. In this section, “the review period” means— in the case of the first review under this section, the period beginning with 1st October 1998 and ending on 30th September in the tax year preceding the first appointed year; and in the case of each subsequent review under this section, the period since— the end of the last period taken into account in a review under this section; or such other date (whether earlier or later) as the Secretary of State may determine. If on such a review it appears to the Secretary of State that the general level of earnings has increased during the review period, he shall make an order under this section. An order under this section shall be an order directing that, for the purposes of the Contributions and Benefits Act— there shall be a new low earnings threshold for the tax years after the tax year in which the review takes place; and the amount of that threshold shall be the amount specified in subsection (5) below— increased by the percentage by which the general level of earnings increased during the review period; and rounded to the nearest £100 (taking any amount of £50 as nearest to the next whole £100). The amount referred to in subsection (4)(b) above is— in the case of the first review under this section, £9,500; and in the case of each subsequent review, the low earnings threshold for the year in which the review takes place. This section does not require the Secretary of State to direct any increase where it appears to him that the increase would be inconsiderable. If on any review under subsection (1) above the Secretary of State determines that he is not required to make an order under this section, he shall instead lay before each House of Parliament a report explaining his reasons for arriving at that determination. For the purposes of any review under subsection (1) above the Secretary of State shall estimate the general level of earnings in such manner as he thinks fit. The Secretary of State must in the tax year preceding the flat rate introduction year and in each subsequent tax year up to and including the tax year 2014-15 review the general level of earnings obtaining in Great Britain and any changes in that level which have taken place during the review period. In this section “the review period” means— in the case of the first review under this section, the period beginning with 1st October 2004 and ending with 30th September in the tax year preceding the flat rate introduction year; and in the case of each subsequent review under this section, the period since- the end of the last period taken into account in a review under this section, or If on such a review it appears to the Secretary of State that the general level of earnings has increased during the review period, he must make an order under this section. An order under this section is an order directing that for the purposes of Schedule 4B to the Contributions and Benefits Act— there is to be a new FRAA for the tax years after the tax year in which the review takes place, and the amount of that FRAA is to be the amount specified in subsection (5) below, increased by not less than the percentage by which the general level of earnings increased during the review period. The amount referred to in subsection (4)(b) is— in the case of the first review under this section, £72.80, and in the case of each subsequent review, the FRAA for the year in which the review takes place. The Secretary of State may, for the purposes of any provision of subsections (4) and (5), adjust any amount by rounding it up or down to such extent as he thinks appropriate. If on any review under this section the Secretary of State determines that he is not required to make an order under this section, he must instead lay before each House of Parliament a report explaining his reasons for arriving at that determination. For the purposes of any review under this section the Secretary of State may estimate the general level of earnings in such manner as he thinks fit. “the flat rate introduction year” has the meaning given by section 122 of the Contributions and Benefits Act (interpretation of Parts 1 to 6 etc.); “the FRAA” means the flat rate accrual amount (see paragraph 13 of Schedule 4B to the Contributions and Benefits Act (additional pension: simplified accrual rates for purposes of section 45(2)(d))). The Secretary of State must, in each tax year, review the general level of prices in Great Britain and any changes which have taken place during the review period. In this section “the review period” means the period since the beginning of 6 April 2016. If on a review it appears to the Secretary of State that the general level of prices has increased during the review period, the Secretary of State must make an order specifying the percentage of the increase. The percentage specified in the order is the “revaluing percentage” for the purposes of paragraph 6(5) of Schedule 1 to the Pensions Act 2014. Subsection (3) does not require the Secretary of State to make an order if it appears to the Secretary of State that the effect of the order on amounts calculated in accordance with paragraph 6 of Schedule 1 to the Pensions Act 2014 would be inconsiderable. If on a review the Secretary of State determines that no order under this section is required, the Secretary of State must lay before Parliament a report explaining the reasons for arriving at that determination. For the purposes of any review under this section the Secretary of State may estimate the general level of prices in such manner as the Secretary of State thinks fit. The Secretary of State must, in each tax year, review the general level of prices in Great Britain and any changes which have taken place. The Secretary of State must make an order under this section if on a review it appears to the Secretary of State that, having regard to earlier orders under this section, relevant debits or credits have not, during the review period, maintained their value in relation to the general level of prices. An order under this section is an order directing that, for the purposes of paragraph 3 of each of Schedules 8 and 10 to the Pensions Act 2014, the amount of the relevant debits or credits are to be increased by such percentage of their amount, apart from earlier orders under this section, as the Secretary of State thinks necessary to make up the fall in their value during the review period together with other falls in their value which had been made up by earlier orders under this section. This section does not require the Secretary of State to direct an increase if it appears to the Secretary of State that the increase would be inconsiderable. In this section “relevant debits or credits” means— a debit under section 49A(2)(a) of the Welfare Reform and Pensions Act 1999 to which a person became subject before the tax year to which the review relates, or a credit under section 49A(2)(b) of the Welfare Reform and Pensions Act 1999 to which a person became entitled before the tax year to which the review relates. The Secretary of State shall in each tax year review the sums— specified in the following provisions of the Contributions and Benefits Act— Schedule 4 (excluding the provisions of Parts 1, 3 and 5 of the Schedule that specify amounts mentioned in section 150A(1) below); and section 44(4) so far as relating to the lower rate of short-term incapacity benefit; and paragraphs 2(6)(c) and 6(2)(b) of Schedule 8; specified in regulations under section 30B(7) of that Act; specified in regulations under section 39(2A) or section 39C(1A) of that Act; specified in regulations under section 52(3) of that Act; specified in regulations under section 72(3) or 73(10) of that Act; which are the additional pensions in long-term benefits; which are shared additional pensions; which are the increases in the rates of retirement pensions under Schedule 5 to the Contributions and Benefits Act; which are lump sums to which surviving spouses or civil partners will become entitled under paragraph 7A of that Schedule on becoming entitled to a Category A or Category B retirement pension; which are the increases in the rates of shared additional pensions under paragraph 2 of Schedule 5A to that Act; which are— payable by virtue of section 15(1) of the Pensions Act to a relevant person (including sums payable by virtue of section 17(2)); or payable to such a person as part of his Category A or Category B retirement pension by virtue of an order made under this section by virtue of this paragraph or made under section 126A of the 1975 Act or section 63(1)(d) of the 1986 Act; falling to be calculated under paragraph 13(4) of Schedule 7 to that Act; prescribed for the purposes of section 128(5) or 129(8) of that Act or specified in regulations under section 135(1) of that Act; specified by virtue of section 145(1) of that Act; specified in section 157(1) of that Act or in regulations under section 166(1)(b), 171ZE(1) , 171ZN(2E)(b) , 171ZY(1) , 171ZZ9(1) or 171ZZ19(1); specified in regulations under sections 4(2) or (5) of the Jobseekers Act 1995; specified in regulations under sections 2 or 3 of the State Pension Credit Act 2002 (other than those prescribing the amounts mentioned in section 150A(1)(d) below); specified in regulations under section 2(1)(a) or (4)(c) or 4(2)(a) or (6)(c) of the Welfare Reform Act 2007; specified in regulations under sections 9 to 12 of the Welfare Reform Act 2012; specified in regulations under section 78(3) or 79(3) of that Act; which are the increases in the rates of state pensions under section 17 of the Pensions Act 2014; specified in regulations under section 30 of the Pensions Act 2014 (bereavement support payment); in order to determine whether they have retained their value in relation to the general level of prices obtaining in Great Britain estimated in such manner as the Secretary of State thinks fit. In subsection (1)(e)(i) “relevant person” means a person— who became entitled to a Category A or Category B retirement pension before the day on which section 2(1) of the Pensions Act 2011 comes into force, and to whom sums became payable by virtue of section 15(1) of the Pension Schemes Act 1993 (including sums payable by virtue of section 17(2)) before that day. In subsection (1A)— a reference to becoming entitled to a pension before a day 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; a reference to sums becoming payable before a day includes a reference to sums becoming payable on or after that day in respect of a period before that day. Where it appears to the Secretary of State that the general level of prices is greater at the end of the period under review than it was at the beginning of that period, he shall lay before Parliament the draft of an up-rating order— which increases each of the sums to which subsection (3) below applies by a percentage not less than the percentage by which the general level of prices is greater at the end of the period than it was at the beginning; and if he considers it appropriate, having regard to the national economic situation and any other matters which he considers relevant, which also increases by such a percentage or percentages as he thinks fit any of the sums mentioned in subsection (1) above but to which subsection (3) below does not apply; and stating the amount of any sums which are mentioned in subsection (1) above but which the order does not increase. This subsection applies to sums— specified in Part I, paragraphs 1 to 5 of Part III, Part IV or Part V of Schedule 4 to the Contributions and Benefits Act (excluding the provisions of Parts 1 and 5 of the Schedule that specify amounts mentioned in section 150A(1) below); mentioned in subsection (1)(a)(ii) or (iii), (aa),(ab), (b), (c), (d), (dza), (e) , (g) or (o) above. Subsection (2) above shall not require the Secretary of State to provide for an increase in any case in which it appears to him that the amount of the increase would be inconsiderable. The Secretary of State may, in providing for an increase in pursuance of subsection (2) above, adjust the amount of the increase so as to round any sum up or down to such extent as he thinks appropriate. Where subsection (2) above requires the Secretary of State to lay before Parliament the draft of an order increasing any sum that could be reduced under section 154(1) below, the order may make such alteration to that sum as reflects the combined effect of that increase and of any reduction that could be made under that subsection. If the Secretary of State considers it appropriate to do so, he may include in the draft of an up-rating order, in addition to any other provisions, provisions increasing any of the sums for the time being specified in regulations under Part VII of the Contributions and Benefits Act or under the Jobseekers Act 1995,, the State Pension Credit Act 2002 or Part 1 of the Welfare Reform Act 2007or Part 1 of the Welfare Reform Act 2012 or which are additions to income support under regulations made under section 89 of the 1986 Act. The reference to regulations under the State Pension Credit Act 2002 does not include those prescribing the amounts mentioned in section 150A(1)(d) below. The Secretary of State shall lay with any draft order under this section a copy of a report by the Government Actuary or the Deputy Government Actuary giving that Actuary's opinion on the likely effect on the National Insurance Fund of such parts of the order as relate to sums payable out of that Fund. If a draft order laid before Parliament in pursuance of this section is approved by a resolution of each House, the Secretary of State shall make the order in the form of the draft. Subject to subsection (10ZA), an order under this section— shall be framed so as to bring the alterations to which it relates into force— in the week beginning with the first Monday in the tax year following that in which the order is made; or on such earlier date in April as may be specified in the order; may make such transitional provision as the Secretary of State considers expedient in respect of periods of entitlement— to working families' tax credit; to disabled person's tax credit; or to statutory sick pay, running at the date when the alterations come into force. An order under this section shall be framed so that— any alteration to any of the sums referred to in subsection (1)(n) or otherwise specified in regulations under Part 1 of the Welfare Reform Act 2012 (universal credit) comes into force in relation to a person on the relevant day; and any other alteration to which the order relates comes into force, for the purposes of determining the amount of universal credit to which a person is entitled, on the relevant day. In subsection (10ZA) “relevant day”, in relation to a person, means the first day of the first universal credit assessment period in respect of the person which begins on or after— the Monday of the week specified in subsection (10)(a)(i), or any earlier date specified under subsection (10)(a)(ii). Where a member of a scheme which was at a time before 6 April 2012 (the date appointed for the commencement of section 15(1) of the Pensions Act 2007) an appropriate personal pension scheme or a money purchase contracted-out scheme continues in employment after attaining pensionable age and the commencement of his pension under the scheme is postponed, the preceding provisions of this section shall have effect as if— the guaranteed minimum pension to which he is treated as entitled by virtue of section 48(2)(a) of the Pensions Act were subject to increases in accordance with the provisions of section 15(1) of that Act; and the amounts of any notional increases referred to in paragraph (a) above were subject to annual up-rating in the same way as if they were sums to which subsection (1)(e)(i) above applied. Subsection (10A) does not have effect unless— the member became entitled to a Category A or Category B retirement pension before the day on which section 2(2) of the Pensions Act 2011 comes into force, and the member's postponed pension under the scheme became payable before that day. In subsection (10B)— a reference to a pension becoming payable before a day includes a reference to a pension becoming payable on or after that day in respect of a period before that day. So long as sections 36 and 37 of the National Insurance Act 1965 (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 applying the provisions of this section— to the amount of graduated retirement benefit payable for each unit of graduated contributions, to increase of such benefit under any provisions made by virtue of section 24(1)(b) of the Social Security Pensions Act 1975 or section 62(1)(a) of the Contributions and Benefits Act, and to any addition under section 37(1) of the National Insurance Act 1965 (addition to weekly rate of retirement pension for widows and widowers) to the amount of such benefit. So long as sections 36 and 37 of the National Insurance Act 1965 continue in force as mentioned in subsection (11), this section applies as if subsections (1) and (3) included the sums mentioned in subsection (13). Those sums are lump sums to which surviving spouses or civil partners will become entitled, by virtue of regulations made under section 62(1)(c) of the Contributions and Benefits Act, on becoming entitled to— a Category A or Category B retirement pension; or graduated retirement benefit. The Secretary of State shall in each tax year review the following amounts in order to determine whether they have retained their value in relation to the general level of earnings obtaining in Great Britain— the amount specified in regulations under section 3(1) of the Pensions Act 2014 (full rate of state pension); the amount of the basic pension; the specified amounts in the case of Category B, C or D retirement pensions; the specified amounts in the case of industrial death benefit; and the amounts of the standard minimum guarantee for the time being prescribed under section 2(4) and (5)(a) and (b) of the State Pension Credit Act 2002. Where it appears to the Secretary of State that the general level of earnings is greater at the end of the period under review than it was at the beginning of that period, he shall lay before Parliament the draft of an order which increases each of the amounts referred to in subsection (1) above by a percentage not less than the percentage by which the general level of earnings is greater at the end of the period than it was at the beginning. Subsection (2) above does not require the Secretary of State to provide for an increase in any case if it appears to him that the amount of the increase would be inconsiderable. The Secretary of State may, in providing for an increase in pursuance of subsection (2) above, adjust the amount of the increase so as to round the sum in question up or down to such extent as he thinks appropriate. The Secretary of State shall lay with a draft order under this section a copy of a report by the Government Actuary or the Deputy Government Actuary giving that Actuary's opinion on the likely effect on the National Insurance Fund of any parts of the order relating to sums payable out of that Fund. If a draft order laid before Parliament under this section is approved by a resolution of each House, the Secretary of State shall make the order in the form of the draft. Subject to subsection (7A), an order under this section shall be framed so as to bring the increase in question into force in the week beginning with the first Monday in the tax year following that in which the order is made. An order under this section shall be framed so that any alteration to which the order relates comes into force, for the purposes of determining the amount of universal credit to which a person is entitled, on the relevant day. In subsection (7A) “relevant day”, in relation to a person, means the first day of the first universal credit assessment period in respect of the person which begins on or after the Monday of the week specified in subsection (7). If a draft order under this section is combined with a draft up-rating order under section 150 above, the report required by virtue of subsection (5) above may be combined with that required by virtue of section 150(8) above. “the amount of the basic pension” means the first amount specified in section 44(4) of the Contributions and Benefits Act (weekly rate of Category A retirement pension); “the specified amounts in the case of Category B, C or D retirement pensions” means— the amount specified in paragraph 5 of Part 1 of Schedule 4 to the Contributions and Benefits Act, ... the amount specified in paragraph 7 of Part 3 of that Schedule , and any amount specified in regulations under section 78(9) of the Contributions and Benefits Act for a Category C retirement pension; “the specified amounts in the case of industrial death benefit” means— the amounts specified in paragraph 10 of Part 5 of that Schedule (apart from the amount of the initial rate), and the amount specified in paragraph 11 of that Part of that Schedule. Any increase under section 150 above of the sums mentioned in subsection (1)(c) of that section shall take the form of a direction that those sums shall be increased by a specified percentage of their amount apart from the order and shall apply subject to section 156 and only in relation to additional pensions calculated under section 45 of the Contributions and Benefits Act by reference to final relevant years which are— earlier than the tax year preceding that in which the order comes into force; or if the order comes into force on or after 6th May in any tax year, earlier than that year. Any increase under section 150 above of the sums mentioned in subsection (1)(d), (dza), (e) or (p) of that section shall take the form of a direction that those sums shall be increased by a specified percentage of their amount apart from the order and — , in the case of the sums mentioned in subsection (1)(d) or (e) of that section, shall apply only in relation to sums calculated under Schedule 5 to the Contributions and Benefits Act by reference to periods of deferment which have ended before the coming into force of the order , and in the case of the sums mentioned in subsection (1)(p) of that section, shall apply only in relation to sums calculated under section 17 of the Pensions Act 2014 by reference to periods which have ended before the coming into force of the order. An increase in a sum such as is specified in section 150(1)(e)(ii) above shall form part of the Category A or Category B retirement pension of the person to whom it is paid and an increase in a sum such as is specified in section 150(1)(e)(i) above shall be added to and form part of that pension but shall not form part of the sum increased. Where an increment under section 15(1) of the Pensions Act— is increased in any tax year by an order under section 109 of that Act; and in that year also falls to be increased by an order under section 150 above, the increase under that section shall be the amount that would have been specified in the order, but for this subsection, less the amount of the increase under section 109. Any increase under section 150 above of any of the sums which are additions to income support mentioned in section 150(7) above shall take the form of a direction that any such sum shall be increased by a specified percentage of its amount apart from the order. If on a review it appears to the Secretary of State that the general level of prices has increased during the review period, the Secretary of State must make an order specifying a percentage by which the amounts mentioned in the following provisions of the Pensions Act 2014 are to be increased— section 9; paragraph 4(3) of Schedule 2; paragraphs 5(3) and 6 of Schedule 4; paragraphs 5(3) and 6 of Schedule 9. The percentage specified in the order must not be less than the percentage by which the general level of prices has increased during the review period. This section does not require the Secretary of State to make an order if it appears to the Secretary of State that the effect of the order on the amounts referred to in subsection (2) would be inconsiderable. Subject to subsection (5A), an order under this section must be framed so as to bring the increase in question into force in the week beginning with the first Monday in the tax year following that in which the order is made. An order under this section must be framed so that any alteration to which the order relates comes into force, for the purposes of determining the amount of universal credit to which a person is entitled, on the relevant day. In subsection (5A) “relevant day”, in relation to a person, means the first day of the first universal credit assessment period in respect of the person which begins on or after the Monday of the week specified in subsection (5). The Secretary of State must lay with a draft order under this section a copy of a report by the Government Actuary or the Deputy Government Actuary giving that Actuary's opinion on the likely effect on the National Insurance Fund. If a draft order under this section is combined with a draft up-rating order under section 150 or 150A, the report required by virtue of subsection (6) may be combined with that required by virtue of section 150(8) or 150A(5). If the Secretary of State is satisfied that a mistake (whether in computation or otherwise) has occurred in the preparation of the previous order under section 150 above, he may be order vary the amount of any one or more of the sums specified in an enactment mention in subjection (1)(a) of that section by increasing or reducing it to the level at which it would have stood had the mistake not occurred. If the Secretary of State is satisfied that such a mistake has occurred in the preparation of the previous order under section 150A above, he may by order vary the amount of any one or more of the amounts referred to in subsection (1) of that section by increasing or reducing it to the level at which it would have stood had the mistake not occurred. Where the amount of any such sum is varied under this section, then, for the purposes of the next review and order under that section, the amount of the sum shall be taken to be, and throughout the period under review to have been, its amount as so varied. The Secretary of State shall review the level of child benefit in April of each year, taking account of increases in the Retail Price Index and other relevant external factors. Regulations may, with effect from any day on or after that on which there is an increase in the rate or any of the rates of child benefit, reduce any sum specified in any of the provisions mentioned in subsection (2) below to such extent as the Secretary of State thinks appropriate having regard to that increase. The provisions referred to in subsection (1) above are the following provisions of Schedule 4 to the Contributions and Benefits Act— paragraph 6 of Part I (child's special allowance); paragraph 7 of Part V (increase of weekly rate of disablement pension in respect of child dependants); paragraph 12 of Part V (allowance in respect of deceased's children). This section has effect where the rate of any benefit to which this section applies is altered— by an Act subsequent to this Act; by an order under section 150, 150A or 152 above; or in consequence of any such Act or order altering any maximum rate of benefit; and in this section “the commencing date” means the date fixed for payment of benefit at an altered rate to commence. This section applies to benefit under Part II, III, IV or V of the Contributions and Benefits Act. Subject to such exceptions or conditions as may be prescribed, where— the weekly rate of a benefit to which this section applies is altered to a fixed amount higher or lower than the previous amount; and before the commencing date an award of that benefit has been made (whether before or after the passing of the relevant Act or the making of the relevant order), except as respects any period falling before the commencing date, the benefit shall become payable at the altered rate without any claim being made for it in the case of an increase in the rate of benefit or any review of the award in the case of a decrease, and the award shall have effect accordingly. the weekly rate of a benefit to which this section applies is altered; and before the commencing date (but after that date is fixed) an award is made of the benefit, the award either may provide for the benefit to be paid as from the commencing date at the altered rate or may be expressed in terms of the rate appropriate at the date of the award. Where in consequence of the passing of an Act, or the making of an order, altering the rate of disablement pension, regulations are made varying the scale of disablement gratuities, the regulations may provide that the scale as varied shall apply only in cases where the period taken into account by the assessment of the extent of the disablement in respect of which the gratuity is awarded begins or began after such day as may be prescribed. for any purpose of any Act or regulations the weekly rate at which a person contributes to the cost of providing for a child or qualifying young person, or to the maintenance of an adult dependant, is to be calculated for a period beginning on or after the commencing date for an increase in the weekly rate of benefit; but account is to be taken of amounts referable to the period before the commencing date, those amounts shall be treated as increased in proportion to the increase in the weekly rate of benefit. to increases of such benefit under any provisions made by virtue of section 24(1)(b) of the Social Security Pensions Act 1975 or section 62(1)(a) of the Contributions and Benefits Act, and to any addition under section 37(1) of the National Insurance Act 1965 (addition to weekly rate of retirement pension for widows, widowers and surviving civil partners to the amount of such benefit). This section applies where a statement is made in the House of Commons by or on behalf of the Secretary of State which specifies— the amounts by which he proposes, by an order under section 150, 150A or 151A above (as the case may be), to increase— the weekly sums that are payable by way of state pension under the Pensions Act 2014, retirement pension or shared additional pension; or the amount of graduated retirement benefit payable for each unit of graduated contributions; and the date on which he proposes to bring the increases into force (“the commencing date”). Where, before the commencing date and after the date on which the statement is made, an award is made of a state pension, a retirement pension , a shared additional pension or a graduated retirement benefit, the award either may provide for the pension or benefit to be paid as from the commencing date at the increased rate or may be expressed in terms of the rate appropriate at the date of the award. This section applies in any case where a person is entitled to a Category A retirement pension with an increase, under section 52(3) of the Contributions and Benefits Act, in the additional pension on account of the contributions of a spouse or civil partner who had died. Where in the case of any up-rating order under section 150 above— the spouse's or civil partner's final relevant year is the tax year preceding the tax year in which the up-rating order comes into force, but the person's final relevant year was an earlier tax year, then the up-rating order shall not have effect in relation to that part of the additional pension which is attributable to the spouse's or civil partner's contributions. the person's final relevant year is the tax year preceding the tax year in which the up-rating order comes into force, but the spouse's or civil partner's final relevant year was an earlier tax year, then the up-rating order shall not have effect in relation to that part of the additional pension which is attributable to the person's contributions. Subsections (3) and (4) of section 155 above shall have effect where there is an increase in the rate or any of the rates of child benefit as they have effect in relation to the rate of benefit to which that section applies. Where in connection with child benefit— any question arises in respect of a period after the date fixed for the commencement of payment of child benefit at an increased rate— as to the weekly rate at which a person is contributing to the cost of providing for a child or qualifying young person; or as to the expenditure that a person is incurring in respect of a child or qualifying young person; and in determining that question account falls to be taken of contributions made or expenditure incurred for a period before that date, the contributions made or expenditure incurred before that date shall be treated as increased in proportion to the increase in the rate of benefit. any benefit as defined in section 122 of the Contributions and Benefits Act or any increase of such benefit (“the relevant benefit or increase”) has been paid to a person for a period in respect of a child or qualifying young person; and subsequently child benefit for that period in respect of the child or qualifying young person becomes payable at a rate which is such that, had the relevant benefit or increase been awarded after the child benefit became payable, the rate of the relevant benefit or increase would have been reduced, then, except in so far as regulations otherwise provide, the excess shall be treated as paid on account of child benefit for that period in respect of the child or qualifying young person. In subsection (1) above “the excess” means so much of the relevant benefit or increase as is equal to the difference between— the amount of it which was paid for the period referred to in that subsection; and the amount of it which would have been paid for that period if it had been paid at the reduced rate referred to in paragraph (b) of that subsection. Subject to such exceptions and conditions as may be prescribed, where— an award of income support is in force in favour of any person (“the recipient”); and there is an alteration in any of the relevant amounts, that is to say— any of the component rates of income support; any of the other sums specified in regulations under Part VII of the Contributions and Benefits Act; or the recipient's benefit income; and the alteration affects the computation of the amount of income support to which the recipient is entitled, then subsection (2) or (3) below (as the case may be) shall have effect. Where, in consequence of the alteration in question, the recipient becomes entitled to an increased or reduced amount of income support (“the new amount”), then, as from the commencing date, the amount of income support payable to or for the recipient under the award shall be the new amount, without any further decision of the Secretary of State, and the award shall have effect accordingly. Where, notwithstanding the alteration in question, the recipient continues on and after the commencing date to be entitled to the same amount of income support as before, the award shall continue in force accordingly. there is an alteration in any of the relevant amount; and before the commencing date (but after that date is fixed) an award of income support is made in favour of a person, the award either may provide for income support to be paid as from the commencing date, in which case the amount shall be determined by reference to the relevant amounts which will be in force on that date, or may provide for an amount determined by reference to the amounts in force at the date of the award. “alteration” means— in relation to— the component rates of income support; or any other sums specified in regulations under Part VII of the Contributions and Benefits Act, their alteration by or under any enactment whether or not contained in that Part; and in relation to a person's benefit income, the alteration of any of the sums referred to in section 150, 150A or 151A above— by any enactment; or by an order under section 150 , 150A , 151A or 152 above, to the extent that any such alteration affects the amount of his benefit income; “benefit income”, in relation to any person, means so much of his income as consists of— benefit under the Contributions and Benefits Act, other than income support; personal independence payment; or a war disablement pension or war widow's pension; “the commencing date” in relation to an alteration, means the date on which the alteration comes into force in the case of the person in question; “component rate”, in relation to income support, means the amount of— the sum referred to in section 126(5)(b)(i) and (ii) of the Contributions and Benefits Act; or any of the sums specified in regulations under section 135(1) of that Act; and “relevant amounts” has the meaning given by subsection (1)(b) above. an award of a jobseeker's allowance is in force in favour of any person (“the recipient”); and an alteration— in any component of the allowance, or in the recipient's benefit income, affects the amount of the jobseeker's allowance to which he is entitled. Subsection (3) applies where, as a result of the alteration, the amount of the jobseeker's allowance to which the recipient is entitled is increased or reduced. As from the commencing date, the amount of the jobseeker's allowance payable to or for the recipient under the award shall be the increased or reduced amount, without any further decision of the Secretary of State; and the award shall have effect accordingly. there is an alteration of a kind mentioned in subsection (1)(b); and before the commencing date (but after that date is fixed) an award of a jobseeker's allowance is made in favour of a person. the award may provide for the jobseeker's allowance to be paid as from the commencing date, in which case the amount of the jobseeker's allowance shall be determined by reference to the components applicable on that date, or may provide for an amount determined by reference to the components applicable at the date of the award. in relation to any component of a jobseeker's allowance, its alteration by or under any enactment; and in relation to a person's benefit income, the alteration of any of the sums referred to in section 150, 150A or 151A above by any enactment or by an order under section 150, 150A or 151A above, to the extent that any such alteration affects the amount of the recipient's benefit income; “benefit income”, in relation to a recipient, means so much of his income as consists of— benefit under the Contributions and Benefits Act; “the commencing date” in relation to an alteration, means the date on which the alteration comes into force in relation to the recipient; “component”, in relation to a jobseeker's allowance, means any of the sums specified in regulations under the Jobseekers Act 1995 which are relevant in calculating the amount payable by way of a jobseeker's allowance. Subject to such exceptions and conditions as may be prescribed, subsection (2) or (3) below shall have effect where— an award of state pension credit is in force in favour of any person (“the recipient”); and in any component of state pension credit, in any component of a contribution-based jobseeker's allowance, in any component of a contributory employment and support allowance, or in the recipient's war disablement pension or war widow's or widower's pension, affects the computation of the amount of state pension credit to which he is entitled. Where, as a result of the alteration, the amount of state pension credit to which the recipient is entitled is increased or reduced, then, as from the commencing date, the amount of state pension credit payable in the case of the recipient under the award shall be the increased or reduced amount, without any further decision of the Secretary of State; and the award shall have effect accordingly. Where, notwithstanding the alteration, the recipient continues on and after the commencing date to be entitled to the same amount of state pension credit as before, the award shall continue in force accordingly. Subsection (5) below applies where a statement is made in the House of Commons by or on behalf of the Secretary of State which specifies— in relation to any of the items referred to in subsection (1)(b)(i) to (iv) above, the amount of the alteration which he proposes to make by an order under section 150 , 150A , 151A or 152 above or by or under any other enactment; and the date on which he proposes to bring the alteration into force (“the proposed commencing date”). If, in a case where this subsection applies, an award of state pension credit is made in favour of a person before the proposed commencing date and after the date on which the statement is made, the award— may provide for state pension credit to be paid as from the proposed commencing date at a rate determined by reference to the amounts of the items specified in subsection (1)(b)(i) to (iv) above which will be in force on that date; or may be expressed in terms of the amounts of those items in force at the date of the award. in relation to any component of state pension credit, its alteration by or under any enactment; in relation to a person's benefit income, the alteration of any of the sums referred to in section 150, 150A or 151A above by any enactment or by an order under section 150, 150A, 151A or 152 above to the extent that any such alteration affects the amount of his benefit income; in relation to any component of a contribution-based jobseeker's allowance, its alteration by or under any enactment; and in relation to a person's war disablement pension or war widow's or widower's pension, its alteration by or under any enactment; “benefit income”, in relation to a person, means so much of his income as consists of benefit under the Contributions and Benefits Act , state pension under Part 1 of the Pensions Act 2014 or personal independence payment; “the commencing date”, in relation to an alteration, means the date on which the alteration comes into force in relation to the recipient; “component”— in relation to contribution-based jobseeker's allowance, means any of the sums specified in regulations under the Jobseekers Act 1995 (c. 18) which are relevant in calculating the amount payable by way of a jobseeker's allowance; in relation to state pension credit, means any of the sums specified in regulations under section 2, 3 or 12 of the State Pension Credit Act 2002; in relation to a contributory employment and support allowance, means any of the sums specified in regulations under Part 1 of the Welfare Reform Act 2007 which are relevant in calculating the amount payable by way of a contributory employment and support allowance; “war disablement pension” means— any retired pay, pension or allowance granted in respect of disablement under powers conferred by or under— the Air Force (Constitution) Act 1917 (c. 51); the Personal Injuries (Emergency Provisions) Act 1939 (c. 82); the Pensions (Navy, Army, Air Force and Mercantile Marine) Act 1939 (c. 83); the Polish Resettlement Act 1947 (c. 19); or Part 7 or section 151 of the Reserve Forces Act 1980 (c. 9); or without prejudice to paragraph (a), any retired pay or pension to which any of paragraphs (a) to (f) of section 641(1) of the Income Tax (Earnings and Pensions) Act 2003 applies; “war widow's or widower's pension” means— any widow's, widower’s or surviving civil partner's pension or allowance granted in respect of a death due to service or war injury and payable by virtue of any enactment mentioned in paragraph (a) of the definition of “war disablement pension”; or a pension or allowance for a widow, widower or surviving civil partner granted under any scheme mentioned in section 641(1)(e) or (f) of the Income Tax (Earnings and Pensions) Act 2003. Subject to such exceptions and conditions as may be prescribed, subsection (2) or (3) shall have effect where— an award of an employment and support allowance is in force in favour of any person (“the recipient”), and in any component of the allowance, in the recipient’s benefit income, or in the recipient’s war disablement or war widow’s or widower’s pension, affects the computation of the amount of the employment and support allowance to which he is entitled. Where, as a result of the alteration, the amount of the employment and support allowance to which the recipient is entitled is increased or reduced, then, as from the commencing date, the amount of the employment and support allowance payable in the case of the recipient under the award shall be the increased or reduced amount, without any further decision of the Secretary of State; and the award shall have effect accordingly. Where, notwithstanding the alteration, the recipient continues on and after the commencing date to be entitled to the same amount by way of an employment and support allowance as before, the award shall continue in force accordingly. Subsection (5) applies where a statement is made in the House of Commons by or on behalf of the Secretary of State which specifies— in relation to any of the items referred to in subsection (1)(b)(i) to (iii), the amount of the alteration which he proposes to make by an order under section 150 , 150A , 151A or 152 or by or under any other enactment, and If, in a case where this subsection applies, an award of an employment and support allowance is made in favour of a person before the proposed commencing date and after the date on which the statement is made, the award— may provide for the employment and support allowance to be paid as from the proposed commencing date at a rate determined by reference to the amounts of the items referred to in subsection (1)(b)(i) to (iii) which will be in force on that date, or in relation to any component of an employment and support allowance, its alteration by or under any enactment; in relation to a person’s benefit income, the alteration of any of the sums referred to in section 150, 150A or 151A by any enactment or by an order under section 150, 150A, 151A or 152 to the extent that any such alteration affects the amount of his benefit income; in relation to a person’s war disablement pension or war widow’s or widower’s pension, its alteration by or under any enactment; “component”, in relation to an employment and support allowance, means any of the sums specified in regulations under Part 1 of the Welfare Reform Act 2007 which are relevant in calculating the amount payable by way of an employment and support allowance; “war disablement pension” and “war widow’s or widower’s pension” have the same meaning as in section 159B. an award of universal credit is in force in favour of any person (“the recipient”), and in any element of universal credit, in any amount to be deducted in respect of earned income under section 8(3)(a) of the Welfare Reform Act 2012, in such other matters as may be prescribed, affects the computation of the amount of universal credit to which he is entitled.

Where, as a result of the alteration, the amount of universal credit to which the recipient is entitled is increased or reduced, then, as from the commencing date, the amount of universal credit payable in the case of the recipient under the award shall be the increased or reduced amount, without any further decision of the Secretary of State; and the award shall have effect accordingly. Where, notwithstanding the alteration, the recipient continues on and after the commencing date to be entitled to the same amount by way of universal credit as before, the award shall continue in force accordingly. in relation to any of the items referred to in subsection (1)(b)(i) to (vi), the amount of the alteration which he proposes to make by an order under section 150, 150A , 151A or 152 or by or under any other enactment, and the date on which he proposes to bring the alteration in force (“the proposed commencing date”). If, in a case where this subsection applies, an award of universal credit is made in favour of a person before the proposed commencing date and after the date on which the statement is made, the award— may provide for the universal credit to be paid as from the proposed commencing date at a rate determined by reference to the amounts of the items referred to in subsection (1)(b)(i) to (vi) which will be in force on that date, or “alteration”— in relation to any element of universal credit, means its alteration by or under any enactment; in relation to a person's benefit income, means the alteration of any of the sums referred to in section 150, 150A or 151A by any enactment or by an order under section 150, 150A, 151A or 152 to the extent that any such alteration affects the amount of his benefit income; in relation to any component of a contribution-based jobseeker's allowance or a contributory employment and support allowance, means its alteration by or under any enactment; in relation to any other matter, has such meaning as may be prescribed; in relation to contribution-based jobseeker's allowance, means any of the sums specified in regulations under the Jobseekers Act 1995 which are relevant in calculating the amount payable by way of a jobseeker's allowance; in relation to a contributory employment and support allowance, means any of the sums specified in regulations under Part 1 of the Welfare Reform Act 2007 which are relevant in calculating the amount payable by way of such an allowance; “element”, in relation to universal credit, means any of the amounts specified in regulations under sections 9 to 12 of the Welfare Reform Act 2012 which are included in the calculation of an award of universal credit. an award of personal independence payment is in force in favour of any person (“the recipient”); and an alteration in the rate of any component of personal independence payment affects the amount of personal independence payment to which he is entitled. Where, as a result of the alteration, the amount of personal independence payment to which the recipient is entitled is increased or reduced, then, as from the commencing date, the amount of personal independence payment in the case of the recipient under the award shall be the increased or reduced amount, without any further decision of the Secretary of State; and the award shall have effect accordingly. Where, notwithstanding the alteration, the recipient continues on and after the commencing date to be entitled to the same amount by way of personal independence payment as before, the award shall continue in force accordingly. the amount of the alteration in the rate of any component of personal independence payment which he proposes to make by an order under section 150 or 152 or by or under any other enactment, and If, in a case where this subsection applies, an award of personal independence payment is made in favour of a person before the proposed commencing date and after the date on which the statement is made, the award— may provide for personal independence payment to be paid as from the proposed commencing date by reference to the rates of the component of personal independence payment which will be in force on that date, or may be expressed in terms of the rates of those components in force at the date of the award. “alteration” means alteration by or under any enactment; “component”, in relation to personal independence payment, means the daily living component or mobility component (see sections 78 and 79 of the Welfare Reform Act 2012). an award of income support is in force in favour of a person (“the recipient”); and there is a component which becomes applicable, or applicable at a particular rate, in his case if he or some other person attains a particular age. If, in a case where this section applies, the recipient or other person attains the particular age referred to in paragraph (b) of subsection (1) above and, in consequence,— the component in question becomes applicable, or applicable at a particular rate, in the recipient's case (whether or not some other component ceases, for the same reason, to be applicable, or applicable at a particular rate, in his case); and after taking account of any such cessation, the recipient becomes entitled to an increased amount of income support, then, except as provided by subsection (3) below, as from the day on which he becomes so entitled, the amount of income support payable to or for him under the award shall be that increased amount, without any further decision of the Secretary of State, and the award shall have effect accordingly. Subsection (2) above does not apply in any case where, in consequence of the recipient or other person attaining the age in question, some question arises in relation to the recipient's entitlement to personal independence payment or to any benefit under the Contributions and Benefits Act, other than— the question whether the component concerned, or any other component, becomes or ceases to be applicable, or applicable at a particular rate, in his case; and the question whether, in consequence, the amount of his income support falls to be varied. In this section “component”, in relation to a person and his income support, means any of the sums specified in regulations under section 135(1) of the Contributions and Benefits Act. an award of an income-based jobseeker's allowance is in force in favour of a person (“the recipient”); and a component has become applicable, or applicable at a particular rate, because he or some other person has reached a particular age (“the qualifying age”). If, as a result of the recipient or other person reaching the qualifying age, the recipient becomes entitled to an income-based jobseeker's allowance of an increased amount, the amount payable to or for him under the award shall, as from the day on which he becomes so entitled, be that increased amount, without any further decision of the Secretary of State; and the award shall have effect accordingly. Subsection (2) above does not apply where, in consequence of the recipient or other person reaching the qualifying age, a question arises in relation to the recipient's entitlement to— a benefit under the Contributions and Benefits Act; a jobseeker's allowance. Subsection (3)(b) above does not apply to the question— whether the component concerned, or any other component, becomes or ceases to be applicable, or applicable at a particular rate, in the recipient's case; and whether, in consequence, the amount of his income-based jobseeker's allowance falls to be varied. In this section “component”, in relation to a recipient and his jobseeker's allowance, means any of the amounts determined in accordance with regulations made under section 4(5) of the Jobseekers Act 1995. an award of an employment and support allowance is in force in favour of a person (“the recipient”), and If, as a result of the recipient or other person reaching the qualifying age, the recipient becomes entitled to an employment and support allowance of an increased amount, the amount payable to or for him under the award shall, as from the day on which he becomes so entitled, be that increased amount, without any further decision of the Secretary of State; and the award shall have effect accordingly. Subsection (2) does not apply where, in consequence of the recipient or other person reaching the qualifying age, a question arises in relation to the recipient's entitlement to— a benefit under the Contributions and Benefits Act; or Subsection (2) does not apply where, in consequence of the recipient or other person reaching the qualifying age, a question arises in relation to the recipient's entitlement to an employment and support allowance, other than— the question whether the component concerned, or any other component, becomes or ceases to be applicable, or applicable at a particular rate, in the recipient's case, and the question whether, in consequence, the amount of his employment and support allowance falls to be varied. In this section, “component”, in relation to a recipient and his employment and support allowance, means any of the amounts determined in accordance with regulations made under section 2(1)(a) or 4(2)(a) of the Welfare Reform Act 2007. The National Insurance Fund shall be maintained under the control and management of the Commissioners for Her Majesty’s Revenue and Customs. Accounts of the National Insurance Fund shall be prepared by the Inland Revenue in such form, and in such manner and at such times, as the Treasury may direct, and the Comptroller and Auditor-General shall examine and certify every such account and shall lay copies of it, together with his report on it, before Parliament. Any money in the National Insurance Fund may from time to time be paid over to the National Debt Commissioners and be invested by them ... in any such manner for the time being specified in Part II of Schedule 1 to the Trustee Investments Act 1961 as the Treasury may specify by an order of which a draft has been laid before Parliament. The National Debt Commissioners shall present to Parliament annually an account of the securities in which money in the National Insurance Fund is for the time being invested. Contributions received by the Inland Revenue ... shall be paid by them into the National Insurance Fund after deducting ... the appropriate national health service allocation ... . The reference to contributions in subsection (1) above includes payments on account of contributions made in accordance with regulations under section 3(5) of the Contributions and Benefits Act (Payments on account of directors's contributions.) The additions paid under section 1(5) of the Contributions and Benefits Act shall be paid, in accordance with any directions given by the Treasury, into the National Insurance Fund. There shall be paid into the National Insurance Fund— so much of any interest recovered by the Inland Revenue by virtue of paragraph 6 of Schedule 1 to the Contributions and Benefits Act or section 101 of the Finance Act 2009 , or from persons in Great Britain by virtue of paragraph 6 of Schedule 2 to the Contributions and Benefits Act, as remains after the deduction by them of any administrative costs attributable to its recovery, the amounts apportioned to contributions under sub-paragraph (6) of Paragraph 7 of Schedule 1 to the Contributions and Benefits Act in respect of the penalties mentioned in that sub-paragraph, and so much of any penalty otherwise imposed by virtue of that paragraph and recovered by the Inland Revenue as remains after the deduction by them of any administrative costs attributable to its recovery. Subsection (4)(b) and (c) above shall have effect notwithstanding any provision which treats a penalty under section 98 or 98A of the Taxes Management Act 1970 as if it were tax charged in an assessment and due and payable. The sums recovered by the Inland Revenue under regulations made under paragraph 7A , 7B or 7BZA of Schedule 1 to the Contributions and Benefits Act in respect of interest or penalties shall be paid into the National Insurance Fund. In subsection (1) above “the appropriate national health service allocation” means 50 per cent of the product of the additional rate together with — in the case of primary Class 1 contributions, 2.05 per cent. of the amount estimated to be that of so much of the earnings in respect of which those contributions were paid as exceeded the primary threshold but did not exceed the upper earnings limit; in the case of secondary Class 1 contributions, 1.9 per cent. of the amount estimated to be that of the total earnings in respect of which primary Class 1 contributions were paid; in the case of Class 1A contributions, 1.9 per cent. of the amount estimated to be the aggregate of the general earnings and the amounts chargeable to income tax under section 403 of the Income Tax (Earnings and Pensions) Act 2003 used in calculating those contributions; in the case of Class 1B contributions, 1.9 per cent of the amount estimated to be the aggregate of the general earnings and the amounts of income tax in respect of which those contributions were paid; in the case of Class 2 contributions, 15.5 per cent. of the amount estimated to be the total of those contributions; in the case of Class 3 contributions, 15.5 per cent. of the amount estimated to be the total of those contributions; and in the case of Class 3A contributions, 15.5 per cent of the amount estimated to be the total of those contributions; in the case of Class 4 contributions, 2.15 per cent of the amount estimated to be that of so much of the profits or gains, or earnings, in respect of which those contributions were paid as exceeded the lower limit specified in paragraph (a) of subsection (3) of section 15, and in paragraph (a) of subsection (1A) of section 18, of the Contributions and Benefits Act but did not exceed the upper limit specified in those subsections. In subsection (5) above “the product of the additional rate” means the amount estimated to be the aggregate of— so much of the total of primary Class 1 contributions as is attributable to section 8(l)(b) of the Contributions and Benefits Act (additional primary percentage); so much of the total of Class 4 contributions under section 15 of that Act as is attributable to subsection (3)(b) of that section (additional Class 4 percentage); and so much of the total of Class 4 contributions payable by virtue of section 18 of that Act as is attributable to subsection (1A)(B) of that section (additional Class 4 percentage). In subsections (5) and (5A) above “estimated” means estimated by the Inland Revenue in any manner which after consulting the Government Actuary or the Deputy Government Actuary the Inland Revenue consider to be appropriate and which the Treasury has approved. In the case of earners paid other than weekly, the reference in paragraph (a) of subsection (5) above to the primary threshold or the upper earnings limit shall be taken as a reference to the equivalent of that threshold or limit prescribed under section 5(4) of the Contributions and Benefits Act. The Treasury may by order amend any of paragraphs (a) to (f) of subsection (5) above in relation to any tax year, by substituting for the percentage for the time being specified in that paragraph a different percentage. No order under section (7) above shall substitute a figure which represents an increase or decrease in the appropriate national health service allocation of more than— 0.1 per cent. of the relevant earnings, in the case of paragraph (a) or (b); 0.1 per cent. of the relevant aggregate, in the case of paragraph (c) or (ca); 4 per cent. of the relevant contributions, in the case of paragraph (d) , (e) or (ea); or 0.2 per cent. of the relevant earnings, in the case of paragraph (f). From the national health service allocation in respect of contributions of any class there shall be deducted such amount as the Inland Revenue may estimate to be the portion of the total expenses incurred by them or any other government department in collecting contributions of that class which is fairly attributable to that allocation, and the remainder shall be paid the Inland Revenue to the Secretary of State towards the cost— of the national health service in England; of that service in Wales; and of that service in Scotland, in such shares as the Treasury may determine. The Inland Revenue shall pay any amounts deducted in accordance with subsection (9) above into the Consolidated Fund. The Inland Revenue may make regulations modifying this section, in such manner as they think appropriate, in relation to the contributions of persons referred to in the following sections of the Contributions and Benefits Act— section 116(2) (H.M. forces); section 117(1) (mariners, airmen, etc.); section 120(1) (continental shelf workers), and in relation to any contributions which are reduced under section 6(5) of that Act. There shall be paid out of the National Insurance Fund— state pension and lump sums under Part 1 of the Pensions Act 2014; benefit under Part II of the Contributions and Benefits Act; guardian's allowance; Christmas bonus if the relevant qualifying benefit is payable out of that Fund; any sum which, under regulations relating to statutory sick pay, statutory maternity pay, statutory adoption pay , statutory paternity pay , statutory shared parental pay , statutory parental bereavement pay or statutory neonatal care pay, falls to be paid by or on behalf of the Inland Revenue or to be set off against sums payable to the Inland Revenue otherwise than on account of contributions; There shall be paid out of money provided by Parliament— any administrative expenses of the Secretary of State or other government department in carrying into effect the Contributions and Benefits Act , Part 1 of the Pensions Act 2014 , section 30 of that Act or this Act; any administrative expenses of the Secretary of State in supplying information about benefits under Part II of that Act in accordance with regulations under section 23 of the Welfare Reform and Pensions Act 1999; benefit under Part III of the Contributions and Benefits Act, other than guardian's allowance; benefit under Part V of that Act; any sums payable by way of the following— rate rebate subsidy; rent rebate subsidy; rent allowance subsidy; council tax benefit subsidy; payments by the Secretary of State into the social fund under section 167(3) below; child benefit; Christmas bonus if the relevant qualifying benefit is payable out of such money; any sums falling to be paid by the Secretary of State or the Inland Revenue under or by virtue of this Act by way of travelling expenses; except in so far as they may be required by any enactment to be paid or borne in some other way. The administrative expenses referred to in subsection (2)(a) above include those in connection with any inquiry undertaken— on behalf of the Inland Revenue with a view to obtaining statistic relating to the operation of Part I of the Contributions and Benefits Act, and on behalf of the Secretary of State with a view to obtaining statistics relating to the operation of Parts II to VI and XI of that Act or Part 1 of the Pensions Act 2014or section 30 of that Act. Any sums required by any person for the purpose of paying any secondary Class 1 contributions , or any Class 1A or 1B contributions, which are payable by him in respect of an earner in consequence of the earner's employment in an office of which the emoluments are payable out of the Consolidated Fund shall be paid out of that Fund. Any expenditure in respect of the payment of interest or repayment supplements under or by virtue of paragraph 6 or 7B of Schedule 1 to the Contributions and Benefits Act or paragraph 6 of Schedule 2 to that Act shall be defrayed out of the National Insurance Fund in accordance with any directions given by the Treasury. Subject to section 38 of the Jobseekers Act 1995, section 27 of the Welfare Reform Act 2007 and to the following provisions of this section, so far as it relates to payments out of money provided by Parliament, any sum recovered by the Secretary of State under or by virtue of this Act shall be paid into the Consolidated Fund. So far as any such sum relates to a payment out of the National Insurance Fund, it shall be paid into that Fund. So far as any such sum relates to a payment out of the social fund, it shall be paid into that fund. Sums repaid by virtue of paragraph 1(4)(e) of Schedule 9 to this Act as it has effect for the purposes of schemes under paragraph 2 or 4 of Schedule 8 to the Contributions and Benefits Act shall be paid into the Consolidated Fund. sums recovered by the Secretary of State by virtue of a scheme under paragraph 2 or 4 of Schedule 8 to the Contributions and Benefits Act making provision by virtue of paragraph 4 of Schedule 9 to this Act. Any sums recovered by the Secretary of State under section 15A above... shall be paid— into the Consolidated Fund, to the extent that the Secretary of State estimates that those sums relate to payments out of money provided by Parliament; and into the National Insurance Fund, to the extent that he estimates that they relate to payments out of that Fund. Any sums repaid to the Secretary of State in pursuance of section 119(1) of the 1975 Act (which related to the effect of adjudication and was repealed subject to a saving in relation to certain reviews and appeals) shall— be paid by him into the Consolidated Fund in so far as they represent benefit which under section 163 above is payable out of money provided by Parliament and not out of the National Insurance Fund; and otherwise, be paid by him into that Fund. Any sums received by the Secretary of State under regulations made by virtue of section 15A(2)(b) above shall be paid into the Consolidated Fund. All penalties recovered by the Secretary of State under section 115A or 115B above shall be paid into the Consolidated Fund. There shall be made out of the National Insurance Fund into the Consolidated Fund, or by the Secretary of State out of money provided by Parliament to the Inland Revenue for payment into the National Insurance Fund such payments by way of adjustment as the Secretary of State determines (in accordance with any directions of the Treasury) to be appropriate in consequence of the operation of any enactment or regulations relating to— the repayment or offsetting of benefit as defined in section 122 of the Contributions and Benefits Act , universal credit, personal independence payment or other payments; and such payments by way of adjustment as the Inland Revenue determine to be appropriate in consequence of the operation of any enactment or regulations relating to— statutory sick pay; ... statutory maternity pay; ... statutory paternity pay; statutory adoption pay; ... statutory shared parental pay, ... statutory parental bereavement pay , and statutory neonatal care pay. Where any such payments as are specified in subsection (3) below fall to be made by way of adjustment, then, subject to subsection (4) below,— the amount of the payments to be made shall be taken to be such, and payments on account of them shall be made at such times and in such manner, as may be determined by the appropriate authority. In subsection (2) above “the appropriate authority” means— the Secretary of State, in relation to payments falling to be made by him, or in Inland Revenue, in relation to payments falling to be made by them; and any determination by the Secretary of State under that subsection must be made in accordance with any directions given by the Treasury. The payments mentioned in subsection (2) above are the following, that is to say— any payments falling to be made by way of adjustment by virtue of subsection (1)(a) and (b) above; any payments falling to be made by way of adjustment in consequence of the operation of any enactment or regulations relating to child benefit— out of the National Insurance Fund into the Consolidated Fund, or into the National Insurance Fund out of money provided by Parliament; and any payments falling to be made by way of adjustment in circumstances other than those mentioned in subsection (1) or paragraph (b) above— out of the National Insurance Fund either to the Secretary of State or another government department or into the Consolidated Fund; or into the National Insurance Fund out of money provided by Parliament. In relation to payments falling within paragraph (a) or (c) of subsection (3) above, subsection (2) above only applies in such cases or classes of case as may be specified— in relation to payments falling to be made by the Secretary of State, by the Secretary of State by order made with the concurrence of the Inland Revenue, or in relation to payments falling to be made by the Inland Revenue, by the Inland Revenue by order. There shall be paid out of the National Insurance Fund into the Consolidated Fund, at such times and in such manner as the Treasury may direct— such sums as the Inland Revenue may estimate to be the amount of the administrative expenses incurred by them as mentioned in section 163(2)(a) above , or in carrying into effect any relevant legislation, excluding any expenses which the Treasury may direct, or any enactment may require, to be excluded from the Inland Revenue's estimate under this subsection, and such sums as the Secretary of State may estimate (in accordance with any directions given by the Treasury) to be the amount of the administrative expenses incurred as mentioned in section 163(2)(a) or (aa) above by any government department other than the Inland Revenue, excluding the expenses specified in subsection (6) below. There shall be excluded from the estimate under subsection (5)(a) above any expenses attributable to the carrying into effect of provisions of this Act so far as relating to state pension credit. In subsection (5)(a) “relevant legislation” means— legislation relating to ordinary statutory paternity pay, additional statutory paternity pay , statutory adoption pay , statutory parental bereavement pay or statutory neonatal care pay, the National Insurance Contributions Act 2014, or the National Insurance Contributions Act 2015. The expenses excluded from the estimate under subsection (5)(b) above are— expenses attributable to the carrying effect of provisions of the Contributions and Benefits Act or this Act relating to the benefits which by virtue of section 163(2) above , section 20 of the State Pension Credit Act 2002 section 27 of the Welfare Reform Act 2007 or section 148 of the Welfare Reform Act 2012 are payable out of the money provided by Parliament; and any other category of expenses which the Treasury may direct, or any enactment may require, to be excluded from the Secretary of State's estimate under subsection (5)(b) above; but none of the administrative expenses of the Christmas bonus shall be excluded from that estimate by virtue of paragraph (a) or (b) above. As from the end of the period of 5 years beginning with 6th April 1990, or such shorter period as the Secretary of State may direct, the Government Actuary or the Deputy Government Actuary shall review the operation during that period of— the 1975 Act; Parts I to VI of the Contributions and Benefits Act (except Part I of Schedule 8); the provisions of the Jobseekers Act 1995 relating to a contribution-based jobseeker's allowance; and this Act , Chapter II of Part I of the Social Security Act 1998 and Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 so far as they relate to the provisions specified in paragraphs (b) and (c) above. As from the end of each review period, the Government Actuary or Deputy Government Actuary shall review the operation during that period of— the provisions of the Jobseekers Act 1995 relating to a contribution-based jobseeker's allowance; the provisions of Part 1 of the Welfare Reform Act 2007 relating to contributory employment and support allowance; and this Act , Chapter II of Part I of the Social Security Act 1998 and Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 so far as they relate to the provisions specified in paragraphs (a) to (ba) above. For the purposes of subsection (2) above, a review period is— the period of five tax years, or such shorter period as the Treasury may direct in respect of any review. from the end of the last period to be subject to a review under this section. It shall be the object of a review under this section to determine the extent to which level at which the National Insurance Fund stands from year to year may be expected in the longer term to bear a proper relation to demands in respect of payments of benefit; and for this purpose the Actuary shall take into account— current rates of contributions; the yield to be expected from contributions in the longer term; and such other matters as he considers to be relevant as affecting the present and future level of the Fund. After completing his review, the Government Actuary or Deputy Government Actuary shall report to the Secretary of State and the Treasury his opinion on the question referred to in subsection (4) above; and the Treasury shall lay a copy of the report before Parliament. The fund known as the social fund shall continue in being by that name. The social fund shall continue to be maintained under the control and management of the Secretary of State and payments out of it shall be made by him. The Secretary of State shall make payments into the social fund of such amounts, at such times and in such manner as he may with the approval of the Treasury determine. Accounts of the social fund shall be prepared in such form, and in such manner and at such times, as the Treasury may direct, and the Comptroller and Auditor General shall examine and certify every such account and shall lay copies of it, together with his report, before Parliament. The Secretary of State shall prepare an annual report on the social fund. A copy of every such report shall be laid before each House of Parliament. The Secretary of State shall allocate amounts for payments from the social fund such as are mentioned in section 138(1)(b) of the Contributions and Benefits Act (in this section referred to as “section 138(1)(b) payments”) in a financial year. The Secretary of State may specify the amounts either as sums of money or by reference to money falling into the social fund on the repayment or partial repayment of loans, or partly in the former and partly in the latter manner. Allocations— may be for all section 138(1)(b) payments or for any description of such payments; may be of different amounts for payments of different descriptions; may be made at such time or times as the Secretary of State considers appropriate; and may be in addition to any other allocation ... Without prejudice to the generality of subsection (3)(a), descriptions of section 138(1)(b) payments may, in particular, be framed by reference to— the purposes for which payments are made; the persons by whom payments are made (including where such persons are located); the persons to whom payments are made (including where such persons are located). The Secretary of State may at any time re-allocate amounts previously allocated, and subsections (2) and (3) above shall have effect in relation to a re-allocation as they have effect in relation to an allocation. The Secretary of State may give general directions to appropriate officers or groups of appropriate officers, or to any class of appropriate officers, with respect to the control and management by appropriate officers or groups of appropriate officers of any amounts allocated to them under this section. In this section “appropriate officer” means an officer of the Secretary of State who, acting under his authority, is exercising functions of the Secretary of State in relation to section 138(1)(b) payments. There shall be made— out of the social fund into the Consolidated Fund or the National Insurance fund; into the social fund out of money provided by Parliament or the National Insurance Fund, such payments by way of adjustments as the Secretary of State determines (in accordance with any directions of the Treasury) to be appropriate in consequence of any enactment or regulations relating to the repayment or offsetting of a benefit or other payment under the Contributions and Benefits Act or section 20 of the State Pension Credit Act 2002. Where in any other circumstances payments fall to be made by way of adjustment— out of the social fund into the Consolidated Fund or the National Insurance Fund; or then, in such cases or classes of case as may be specified by the Secretary of State by order, the amount of the payments to be made shall be taken to be such, and payments on account of it shall be made at such times and in such manner, as may be determined by the Secretary of State in accordance with any direction given by the Treasury. The Social Security Advisory Committee (in this Act referred to as “the Committee”) constituted under section 9 of the Social Security Act 1980 shall continue in being by that name— to give (whether in pursuance of a reference under this Act or otherwise) advice and assistance to the Secretary of State in connection with the discharge of his functions under the relevant enactments; to give (whether in pursuance of a reference under this Act or otherwise) advice and assistance to the Northern Ireland Department in connection with the discharge of its functions under the relevant Northern Ireland enactments; and to perform such other duties as may be assigned to the Committee under any enactment. Schedule 5 to this Act shall have effect with respect to the constitution of the Committee and the other matters there mentioned. The Secretary of State may from time to time refer to the Committee for consideration and advice such questions relating to the operation of any of the relevant enactments as he thinks fit (including questions as to the advisability of amending any of them). The Secretary of State shall furnish the Committee with such information as the Committee may reasonably require for the proper discharge of its functions. In this Act— “the relevant enactments” means— the provisions of the Contributions and Benefits Act , this Act and the Social Security (Incapacity for Work) Act 1994, except as they apply to industrial injuries benefit and Old Cases payments; the provision of the Jobseekers Act 1995; the provisions of the Social Security (Recovery of Benefits) Act 1997; and the provisions of Chapter II of Part I of the Social Security Act 1998 and section 72 of that Act; sections ... , 72 and 79 of the Welfare Reform and Pensions Act 1999; section 42 ... and sections 69 and 70 of the Child Support, Pensions and Social Security Act 2000; sections 6A to 11 of the Social Security Fraud Act 2001; the provisions of the State Pension Credit Act 2002; section 7 of the Age-Related Payments Act 2004; the provisions of Part 1 of the Welfare Reform Act 2007; sections 32 and 33 of the Welfare Reform Act 2007; the provisions of Part 1 of the Welfare Reform Act 2012; sections 96 to 97 of that Act; and the provisions of Part 1 of the Pensions Act 2014; section 30 of the Pensions Act 2014; sections 18, 19 and 21 of the Welfare Reform and Work Act 2016; the provisions of Part II of Schedule 3 to the Consequential Provisions Act, except as they apply to industrial injuries benefit; and “the relevant Northern Ireland enactments” means— the provisions of the Northern Ireland Contributions and Benefits Act and the Northern Ireland Administration Act, except as they apply to Northern Ireland industrial injuries benefit and payments under Part I of Schedule 8 to the Northern Ireland Contributions and Benefits Act; and any provisions in Northern Ireland which correspond to provisions of the Jobseekers Act 1995; and any provisions in Northern Ireland which correspond to provisions of the Social Security (Recovery of Benefits) Act 1997; and any provision in Northern Ireland which correspond to provisions of Chapter II of Part I of the Social Security Act 1998 and section 72 of that Act; any provisions in Northern Ireland which correspond to sections ..., 72 and 79 of the Welfare reform and Pensions Act 1999; any provisions in Northern Ireland which correspond to section 42, any of sections 69 and 70 of the Child Support, Pensions and Social Security Act 2000; and any provisions in Northern Ireland which correspond to sections 6A to 11 of the Social Security Fraud Act 2001; and any provisions in Northern Ireland which correspond to provisions of the State Pension Credit Act 2002; and Article 9 of the Age-Related Payments (Northern Ireland) Order 2004; any provisions in Northern Ireland which correspond to provisions of Part 1 of the Welfare Reform Act 2007; any provisions in Northern Ireland which correspond to sections 32 and 33 of the Welfare Reform Act 2007; any provisions in Northern Ireland which correspond to the provisions of Part 1 of the Welfare Reform Act 2012; any provisions in Northern Ireland which correspond to Part 4 of that Act; any provisions in Northern Ireland which correspond to sections 96 to 97 of that Act; any provisions in Northern Ireland which correspond to the provisions of Part 1 of the Pensions Act 2014; any provisions in Northern Ireland which correspond to section 30 of the Pensions Act 2014; any provisions in Northern Ireland which correspond to sections 18, 19 and 21 of the Welfare Reform and Work Act 2016; the provisions of Part II of Schedule 3 to the Social Security (Consequential Provisions) (Northern Ireland) Act 1992, except as they apply to Northern Ireland industrial injuries benefit; and and in this definition— “Northern Ireland Contributions and Benefits Act” means the Social Security Contributions and Benefits (Northern Ireland) Act 1992; “Northern Ireland industrial injuries benefit” means benefit under Part V of the Northern Ireland Contributions and Benefits Act other than under Schedule 8 to that Act. The Industrial Injuries Advisory Council (in this Act referred to as “the Council”) constituted under section 62 of the National Insurance (Industrial Injuries) Act 1965 shall continue in being by that name. Schedule 6 to this Act shall have effect with respect to the constitution of the Council and the other matters there mentioned. The Secretary of State may from time to time refer to the Council for consideration and advice such questions as he thinks fit relating to industrial injuries benefit or its administration. The Council may also give advice to the Secretary of State on any other matter relating to such benefit or its administration. Subject— to subsection (3) below; and to section 173 below, where the Secretary of State proposes to make regulations under any of the relevant enactments he shall refer the proposals, in the form of draft regulations or otherwise to the Committee. to subsection (4) below; and where the Secretary of State proposes to make regulations relating only to industrial injuries benefit or its administration, he shall refer the proposals, in the form of draft regulations or otherwise, to the Council for consideration and advice. Subsection (1) above does not apply to the regulations specified in Part I of Schedule 7 to this Act. Subsection (2) above does not apply to the regulations specified in Part II of that Schedule. In relation to regulations required or authorised to be made by the Secretary of State in conjunction with the Treasury, the reference in subsection (1) above to the Secretary of State shall be construed as a reference to the Secretary of State and the Treasury. Nothing in any enactment shall require any proposals in respect of regulations to be referred to the Committee or the Council if— it appears to the Secretary of State that by reason of the urgency of the matter it is inexpedient so to refer them; or the relevant advisory body have agreed that they shall not be referred. Where by virtue only of subsection (1)(a) above the Secretary of State makes regulations without proposals in respect of them having been referred, then, unless the relevant advisory body agrees that this subsection shall not apply, he shall refer the regulations to that body as soon as practicable after making them. Where the Secretary of State has referred proposals to the Committee or the Council, he may make the proposed regulations before the Committee have made their report or, as the case may be the Council have given their advice, only if after the reference it appears to him that by reason of the urgency of the matter it is expedient to do so. Where by virtue of this section regulations are made before a report of the Committee has been made, the Committee shall consider them and make a report to the Secretary of State containing such recommendations with regard to the regulations as the Committee thinks appropriate; and a copy of any report made to the Secretary of State on the regulations shall be laid by him before each House of Parliament together, if the report contains recommendations, with a statement— of the extent (if any) to which the Secretary of State proposes to give effect to the recommendations; and in so far as he does not propose to give effect to them, of his reasons why not. Except to the extent that this subsection is excluded by an enactment passed after 25th July 1986, nothing in any enactment shall require the reference to the Committee or the Council of any regulations contained in either— a statutory instrument made before the end of the period of 6 months beginning with the coming into force of the enactment under which those regulations are made; or a statutory instrument— which states that it contains only regulations made by virtue of, or consequential upon, a specified enactment; and which is made before the end of the period of 6 months feginning with the coming into force of that specified enactment. In relation to regulations required or authorised to be made by the Secretary of State in conjunction with the Treasury, any reference made in this section to the Secretary of State shall be construed as a reference to the Secretary of State and the Treasury. In this section “regulations” means regulations under any enactment, whenever passed. The Committee shall consider any proposals referred to it by the Secretary of State under section 172 above and shall make to the Secretary of State a report containing such recommendations with regard to the subject-matter of the proposals as the Committee thinks appropriate. If after receiving a report of the Committee the Secretary of State lays before Parliament any regulations or draft regulations which comprise the whold or any part of the subject-matter of the proposals referred to the Committee, he shall lay with the regulations or draft regulations a copy of the Committee's report and a statement showing— the extent (if any) to which he has, in framing the regulations, given effect to the Committee's recommendations; and in so far as effect has not been given to them, his reasons why not. In the case of any regulations laid before Parliament at a time when Parliament is not sitting, the requirements of subsection (2) above shall be satisfied as respects either House of Parliament if a copy of the report and statement there referred to are laid before that House not later than the second day on which the House sits after the laying of the regulations. In relation to regulations required or authorised to be made by the Secretary of State in conjunction with the Treasury any reference in this section to the Secretary of State shall be construed as a reference to the Secretary of State and the Treasury. Subject to subsection (2) below, before making— regulations relating to housing benefit or council tax benefit (other than regulations of which the effect is to increase any amount specified in regulations previously made); regulations under section 69 of the Child Support, Pensions and Social Security Act 2000; an order under any provision of Part VIII above, the Secretary of State shall consult with organisations appearing to him to be representative of the authorities concerned. Nothing in subsection (1) above shall require the Secretary of State to undertake consultations if— it appears to him that by reason of the urgency of the matter it is inexpedient to do so; or the organisations have agreed that consultations should not be undertaken. Where the Secretary of State has undertaken such consultations, he may make any regulations or order to which the consultations relate without completing the consultations if it appears to him that by reason of the urgency of the matter it is expedient to do so. For the purpose of giving effect— to any agreement with the government of a country outside the United Kingdom or an international organisation providing for reciprocity in matters relating to payments for purposes similar or comparable to the purposes of legislation to which this section applies, or to any such agreement as it would be if it were altered in accordance with proposals to alter it which, in consequence of any change in the law of Great Britain, the government of the United Kingdom has made to the other government or international organisation in question, Her Majesty may by Order in Council make provision for modifying or adapting such legislation in its application to cases affected by the agreement or proposed alterations. An Order made by virtue of subsection (1) above may, instead of or in addition to making specific modifications or adaptations, provide generally that legislation to which this section applies shall be modified to such extent as may be required to give effect to the provisions contained in the agreement or, as the case may be, alterations in question. The modifications which may be made by virtue of subsection (1) above include provisions— for securing that acts, omissions and events having any effect for the purposes of the law in force in the country in respect of which the agreement is made or has effect have a corresponding effect for the purposes of this Act , the Jobseekers Act 1995 , Chapter II of Part I of the Social Security Act 1998 , Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 , Part III of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 , the State Pension Credit Act 2002 , Part 1 of the Welfare Reform Act 2007 , Part 1 of the Welfare Reform Act 2012 , Part 4 of that Act , Part 1 of the Pensions Act 2014 , Part 5 of that Act and the Contributions and Benefits Act (but not so as to confer a right to double benefit); for determining, in cases where rights accrue both under such legislation and under the law in force in that country, which of those rights is to be available to the person concerned; for making any necessary financial adjustments. This section applies— to the Contributions and Benefits Act; to the Jobseekers Act 1995; and to Chapter II of Part I of the Social Security Act 1998; to Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999; and to Part III of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999; and to the State Pension Credit Act 2002; and to Part 1 of the Welfare Reform Act 2007; to Part 1 of the Welfare Reform Act 2012; and to Part 4 of that Act; and to Part 1 of the Pensions Act 2014; to Part 5 of the Pensions Act 2014; to Regulation (EC) No 883/2004 of the European Parliament and of the Council of 29 April 2004 on the coordination of social security systems, as it forms part of domestic law by virtue of section 3 of the European Union (Withdrawal) Act 2018;

to Regulation (EC) No 987/2009 of the European Parliament and of the Council of 16 September 2009 laying down the procedure for implementing Regulation (EC) No 883/2004, as it forms part of domestic law by virtue of section 3 of the European Union (Withdrawal) Act 2018; to Council Regulation (EEC) No 1408/71 of 14 June 1971 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community, as it forms part of domestic law by virtue of section 3 of the European Union (Withdrawal) Act 2018; to Council Regulation (EEC) No 574/72 of 21 March 1972 laying down the procedure for implementing Regulation (EEC) No 1408/71 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community, as it forms part of domestic law by virtue of section 3 of the European Union (Withdrawal) Act 2018; to Council Regulation (EC) No 859/2003 of 14 May 2003 extending the provisions of Regulation (EEC) No 1408/71 and Regulation (EEC) No 574/72 to nationals of third countries who are not already covered by those provisions solely on the ground of their nationality, as it forms part of domestic law by virtue of section 3 of the European Union (Withdrawal) Act 2018. to this Act, except in relation to the following benefits— community charge benefits; payments out of the social fund; Christmas bonus; statutory sick pay; and statutory maternity pay. The power conferred by subsection (1) above shall also be exercisable in relation to regulations made under the Contributions and Benefits Act, this Act or Part 1 of the Welfare Reform Act 2007 or Part 1 of the Pensions Act 2014 or section 30 of that Act and concerning— jobseeker's allowance; employment and support allowance; bereavement support payment; housing benefit; or In this section, “international organisation” means an organisation of which— two or more sovereign powers are members, or the governments of two or more sovereign powers are members. This section applies where it appears to the Secretary of State- that there are arrangements in force for the exchange of relevant information between him and any authorities in a country outside the United Kingdom ('the overseas country'); and that the arrangements and the law in force fin the overseas country are such as to ensure that there are adequate safeguards in place against any improper use of information disclosed by the Secretary of State under this section For the purpose of facilitating the carrying out by authorities in the overseas country of any function relating to anything corresponding to, or in the nature of, a social security benefit, the Secretary of State may make any such disclosure of relevant information to authorities in the overseas country as he considers necessary to give effect to the arrangements. It shall be the duty of the Secretary of State to take all such steps as may be reasonable for securing that relevant information disclosed to him in accordance with the arrangements is not used for any purpose for which its use is not expressly or impliedly authorised by or under the arrangements. This section does not apply where provision is in force under section 179 above for giving effect to the arrangements in question. The purposes for which information may be required to be disclosed to the Secretary of State under section 122D above or section 116D of the Northern Ireland Administration Act (information required from authorities administering housing benefit or council tax benefit) shall be deemed to include the further disclosure of that information in accordance with this section. In this section “relevant information” means any information held by the Secretary of State or any authorities in a country outside the United Kingdom for the purposes of any functions relating to, or to anything corresponding to or in the nature of, a social security benefit. The Secretary of State may pay such travelling expenses as, with the consent of the Treasury, he may determine— to persons required by him to attend any interview in connection with the operation of the Contributions and Benefits Act, the Jobseekers Act 1995, the Social Security (Recovery of Benefits) Act 1997, Chapter II of Part I of the Social Security Act 1998, the State Pension Credit Act 2002, Part 1 of the Welfare Reform Act 2007, Part 1 of the Welfare Reform Act 2012, Part 4 of that Act or this Act; to persons attending local offices in connection with the operation— of the Contributions and Benefits Act, the Jobseekers Act 1995, the Social Security (Recovery of Benefits) Act 1997, Chapter II of Part I of the Social Security Act 1998,, the State Pension Credit Act 2002, Part 1 of the Welfare Reform Act 2007, Part 1 of the Welfare Reform Act 2012, Part 4 of that Act or this Act; or of any prescribed enactment. The Inland Revenue may pay such travelling expenses as they may determine— to persons required by them to attend any interview in connection with the operation of the Contributions and Benefits Act, this Act, or Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999; to persons attending local offices in connection with the operation of the Contributions and Benefits Act, this Act, or Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999. If any person, with intent to deceive, falsely represents himself to be a person authorised by the Secretary of State for Work and Pensions to act in any capacity (whether under this Act or otherwise) he shall be guilty of an offence and liable on summary conviction to a fine not exceeding level 4 on the standard scale. If any person— as a pledge or a security for a debt; or with a view to obtaining payment from the person entitled to it of a debt due either to himself or to any other person, receives, detains or has in his possession any document issued by or on behalf of the Secretary of State for Work and Pensions in connection with any benefit, pension or allowance (whether payable under the Contributions and Benefits Act or otherwise) he shall be guilty of an offence. If any such person has such a document in his possession without lawful authority or excuse (the proof whereof shall lie on him) he shall be guilty of an offence. A person guilty of an offence under this section shall be liable on summary conviction to imprisonment for a term not exceeding 3 months or to a fine not exceeding level 4 on the standard scale or to both. A social security authority may require a postal operator (within the meaning of Part 3 of the Postal Services Act 2011). to return to the sender social security post sent by or on behalf of the authority which would otherwise be redirected. A social security authority shall make payments of such amount as the Secretary of State considers reasonable in respect of the return of social security post in compliance with a requirement imposed by the authority under subsection (1) above. In subsections (1) and (2) above “social security authority” means— the Secretary of State; the Northern Ireland Department; or any local or other authority administering housing benefit or council tax benefit (including the Northern Ireland Housing Executive). In subsections (1) and (2) above “social security post” means postal packets— the contents of which relate to any benefit, contributions or national insurance number or to any other matter relating to social security; and which are marked, in a manner approved by the postal operator concerned, with the name and address of the sender and with an indication that they are to be returned rather than redirected. “redirected”, in relation to any postal packet, means delivered to an address other than that indicated by the sender on the packet; and “postal packet” has the same meaning as in Part 3 of the Postal Services Act 2011. Any requirement imposed under subsection (1) above has effect subject to any order under— section 371 of the Insolvency Act 1986 or Article 342 of the Insolvency (Northern Ireland) Order 1989 (redirection of bankrupt's letters to trustee in bankruptcy); paragraph 10 of Schedule 1 of the Solicitors Act 1974 or paragraph 15 of Schedule 1 to the Solicitors (Northern Ireland) Order 1976 (redirection of letters following intervention by Law Society); or paragraph 10 of Schedule 5 to the Administration of Justice Act 1985 (redirection of letters following intervention by Council for Licensed Conveyancers). The Secretary of State or the Northern Ireland Department may require a postal operator to supply information relating to arrangements for the redirection of postal packets to, or to a person supplying services to, the Secretary of State or the Department— for the use in the prevention, detection, investigation or prosecution of offences relating to social security; or for use in checking the accuracy of information relating to benefits, contributions or national insurance numbers or to any other matter relating to social security and (where appropriate) amending or supplementing such information. A local or other authority administering housing benefit or council tax benefit (including Northern Ireland Housing Executive) may require a postal operator to supply information relating to arrangements for the redirection of postal packets to the authority or a person authorised to exercise any function of the authority relating to housing benefit or council tax benefit— for use in the prevention, detection, investigation or prosecution of offences relating to such a benefit; or for use in checking the accuracy of information relating to such a benefit and (where appropriate) amending or supplementing such information. Information shall be supplied under subsection (1) or (2) above in such manner and form, and in accordance with such requirements, as may be prescribed. Payments of such amount as the Secretary of State considers reasonable shall be made by a person or authority imposing a requirement under subsection (1) or (2) above in respect of the supply of information in compliance with the requirement. Information supplied under subsection (1) or (2) above shall not be supplied by the recipient to any other person or body unless— it could be supplied to that person or body under either of those subsections; or it is supplied for the purposes of any civil or criminal proceedings relating to the Contributions and Benefits Act, the Jobseekers Act 1995, Part 1 of the Welfare Reform Act 2012, Part 4 of that Act or this Act or to any provision of Northern Ireland legislation corresponding to any of them. But where information supplied under subsection (1) or (2) above has been used (in accordance with paragraph (b) of the subsection concerned) in amending or supplementing other information, it is lawful for it to be— In subsections (1) or (2) above “arrangements for the redirection of postal packets” means arrangements made with the postal operator concerned for the delivery of postal packets to addresses other than those indicated by senders on the packets. “postal operator” has the same meaning as in Part 3 of the Postal Services Act 2011; “postal packets” has the same meaning as in that Part. Regulations may make provision requiring a person to apply for a national insurance number to be allocated to him. Regulations under subsection (1) above may require the application to be made to the Secretary of State or to the Inland Revenue. An application required by regulations under subsection (1) above shall be accompanied by information or evidence enabling such a number to be allocated. The Secretary of State may promote research into the causes and incidence of accidents arising out of and in the course of employment, or injuries and diseases which— are due to the nature of employment; or it is contemplated might be prescribed for the purposes of section 108 to 110 of the Contributions and Benefits Act, either by himself employing persons to conduct such research or by contributing to the expenses of, or otherwise assisting, other persons engaged in such research. The Secretary of State may pay to persons so employed by him such salaries or remuneration, and such travelling and other allowances, as he may determine with the consent of the Treasury. As respects pneumoconiosis, regulations may provide— for requiring persons to be medically examined before, or within a prescribed period after, becoming employed in any occupation in relation to which pneumoconiosis is prescribed, and to be medically examined periodically while so employed, and to furnish information required for the purposes of any such examination; for suspending from employment in any such occupation, and in such other occupations as may be prescribed, persons found on such an examination— to be suffering from pneumoconiosis or tuberculosis, or to be unsuitable for such employment, having regard to the risk of pneumoconiosis and such other matters affecting their susceptibility to pneumoconiosis as may be prescribed; for the disqualification for the receipt of personal independence payment, or benefit as defined in section 122 of the Contributions and Benefits Act, in respect of pneumoconiosis of any person who fails without good cause to submit himself to any such examination or to furnish information required by the regulations or who engages in any employment from which he has been suspended as mentioned in paragraph (b) above; to provide facilities for such examinations, not to employ in any occupation a person who has been suspended as mentioned in paragraph (b) above from employment in that occupation or who has failed without good cause to submit himself to such an examination, to give to such officer as may be prescribed the prescribed notice of the commencement of any prescribed industry or process; for the recovery on summary conviction of monetary penalties in respect of any contravention of or failure to comply with any such requirement as is mentioned in paragraph (d) above, so, however, that such penalties shall not exceed £5.00 for every day on which the contravention or failure occurs or continues; for such matters as appear to the Secretary of State to be incidental to or consequential on provisions included in the regulations by virtue of paragraphs (a) to (d) above or section 110(1) of the Contribution and Benefits Act. Schedule 9 to this Act shall have effect in relation to schemes under paragraphs 2 and 4 of Schedule 8 to the Contributions and Benefits Act. Regulations may provide for applying in relation to payments under Part II of that Schedule the provisions of this Act relating to the making of claims and the determination of claims and questions in so far as those provisions apply in relation to— an unemployment supplement; an increase of a disablement pension in respect of a child or adult dependant; or an increase of a disablement pension in respect of the need for constant attendance or exceptionally severe disablement, (as the case may be) subject to any additions or modifications Schedule 10 to this Act shall have effect for the purpose of making provision in relation to the benefits there mentioned. Subject to the provision of this Act, every assignment of or charge on— any income-related benefit; or child benefit, and every agreement to assign or charge such benefit shall be void; and, on the bankruptcy of a beneficiary, such benefit shall not pass to any trustee or other person acting on behalf of his creditors. In the application of subsection (1) above to Scotland— the reference to assignment of benefit shall be read as a reference to assignation, “assign” being construed accordingly; the reference to a beneficiary's bankruptcy shall be read as a reference to the sequestration of his estate or the appointment on his estate of a judicial factor under section 41 of the Solicitors (Scotland) Act 1980. In calculating for the purposes of section 5 of the Debtors Act 1869 or section 4 of the Civil Imprisonment (Scotland) Act 1882 the means of any beneficiary, no account shall be taken of any increase of disablement benefit in respect of a child or of industrial death benefit. Stamp duty shall not be chargeable on any document to which this subsection applies. Subsection (1) above applies to any document authorised by virtue— of Parts I to VI of the Contributions and Benefits Act; or of any provision of this Act so far as it operates in relation to matters to which those Parts relate, or otherwise required in order to give effect to those Parts or to any such provision so far as it so operates or in connection with any description of business thereunder. Stamp duty shall not be chargeable— upon such documents used in connection with business under paragraphs 2 and 3 of Schedule 8 to the Contributions and Benefits Act and paragraph 1 of Schedule 9 to this Act as may be specified in a scheme made under paragraph 2 of Schedule 8 to the Contributions and Benefits Act; or upon such documents used in connection with business under paragraphs 4 to 6 of that Schedule and paragraph 2 of Schedule 9 to this Act as may be specified in a scheme made under paragraph 4 of Schedule 8 to the Contributions and Benefits Act. Subject to ... any provision providing for an order or regulations to be made by the Treasury or the Inland Revenue and to any ... express provision of this Act, regulations and orders under this Act shall be made by the Secretary of State. Powers under this Act to make regulations or orders are exercisable by statutory instrument (subject to section 24(6B)). Except in the case of regulations under section ... ... above and in so far as this Act otherwise provides, any power conferred by this Act to make an Order in Council, regulations or an order may be exercised— 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; 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 an Order in Council, 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. Without prejudice to any specific provision in this Act, a power conferred by this Act to make an Order in Council, regulations or an order ... includes power to make thereby such incidental, supplementary, consequential or transitional provision as appears to Her Majesty, or the authority making the regulations or order, as the case may be, to be expedient for the purposes of the Order in Council, regulations or order. The provision referred to in subsection (5) includes, in a case where regulations under this Act require or authorise the use of electronic communications, provision referred to in section 8(4) and (5) and 9(5) of the Electronic Communications Act 2000. For the purposes of subsection (5A), references in section 8(4) and (5) and 9(5) of the Electronic Communications Act 2000 to an order under section 8 of that Act are to be read as references to regulations under this Act; and references to anything authorised by such an order are to be read as references to anything required or authorised by such regulations. Without prejudice to any specific provisions in this Act, a power conferred by any provision of this Act, except sections 14, 24 and 130, to make an Order in Council, regulations or an order includes power to provide for a person to exercise a discretion in dealing with any matter. Any power conferred by this Act to make orders or regulations relating to housing benefit or council tax benefit shall include power to make different provision for different areas or different authorities. Without prejudice to the generality of any of the preceding provisions of this section, regulations under any of sections 2A to 2F and 7A above may provide for all or any of the provisions of the regulations to apply in relation to any area or areas specified in the regulations. An order under section 140B, 140C 150, 150A, 152, 165(4)(a) or 169 above ... shall not be made by the Secretary of State without the consent of the Treasury. Any powers of the Secretary of State under any provision of this Act, except under sections 80 and 154, to make any regulations or order, where the power is not expressed to be exercisable with the consent of the Treasury, shall if the Treasury so direct be exercisable only in conjunction with them. A power under section 179 above to make provision by regulations or Order in Council for modifications or adaptations of the Contributions and Benefits Act or this Act shall be exercisable in relation to any enactment passed after this Act which is directed to be construed as one with them, except in so far as any such enactment relates to a benefit in relation to which the power is not exercisable; but this subsection applies only so far as a contrary intention is not expressed in the enactment so passed, and is without prejudice to the generality of any such direction. Any reference in this section or section 190 below to an Order in Council, or an order or regulations, under this Act includes a reference to an Order in Council, an order or regulations made under any provision of an enactment passed after this Act and 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 so passed, and without prejudice to the generality of any such direction. Subject to the provision of this section, a statutory instrument containing (whether alone or with other provisions)— an order under section 115A(3B); regulations under section 115C(2) or 115D(1) or (2); regulations under section 132A(4); an order under section 141, 143 ... , 145, ... , 150, 150A, 151A, 152, or 162(7) above; any order containing provision adding any person to the list of persons falling within section 109B(2A) above; the first regulations to be made under section 2A;or the first regulations to be made under section 2AA; regulations making provision in reliance on paragraph 25(3) of Schedule 3ZA; or regulations under paragraph 2(1)(b) or 19(2) of Schedule 3B; regulations under section ... 122B(1)(b) or 154 above, shall not be made unless a draft of the instrument has been laid before Parliament and been approved by a resolution of each House of Parliament. Subsection (1) above does not apply to a statutory instrument by reason only that it contains regulations under section 154 above which are to be made for the purpose of consolidating regulations to be revoked in the instrument. A statutory instrument— which contains (whether alone or with other provisions) orders or regulations made under this Act by the Secretary of State , the Treasury or the Inland Revenue; and which is not subject to any requirement that a draft of the instrument be laid before and approved by a resolution of each House of Parliament, shall be subject to annulment in pursuance of a resolution of either House of Parliament. In this Act, unless the context otherwise requires— “the 1975 Act” means the Social Security Act 1975; “the 1986 Act” means the “ Social Security Act 1986”; “benefit” means benefit under the Contributions and Benefits Act and includes universal credit, state pension under Part 1 of the Pensions Act 2014, a jobseeker's allowance state pension credit, an employment and support allowance , personal independence payment and bereavement support payment under section 30 of the Pensions Act 2014; “billing authority” has the same meaning as in Part I of the Local Government Finance Act 1992; “Christmas bonus” means a payment under Part X of the Contributions and Benefits Act; “claim” is to be construed in accordance with “claimant”; “claimant” (in relation to contributions under Part I and to benefit under Parts II to IV of the Contributions and Benefits Act) means— a person whose right to be excepted from liability to pay, or to have his liability deferred for, or to be credited with, a contribution, is in question; a person who has claimed benefit; and includes, in relation to an award or decision a beneficiary under the award or affected by the decision; “claimant” (in relation to industrial injuries benefit) means a person who has claimed such a benefit and includes— an applicant for a declaration under section 29 of the Social Security Act 1998 that an accident was or was not an industrial accident; and in relation to an award or decision, a beneficiary under the award or affected by the decision; “the Consequential Provisions Act” means the Social Security (Consequential Provisions) Act 1992; “contribution” means a contribution under Part I of the Contributions and Benefit Act; “contribution-based jobseeker's allowance” has the same meaning as in the Jobseekers Act 1995; “contributions card” has the meaning assigned to it by section 114(6) above; “the Contributions and Benefits Act” means the Social Security (Contributions and Benefits) Act 1992; “contributory employment and support allowance” means a contributory allowance under Part 1 of the Welfare Reform Act 2007 (employment and support allowance); “council tax benefit Scheme” shall be construed in accordance with section 139(1) above; “direct deduction order” has the meaning given by paragraph 1 of Schedule 3ZA; “disablement benefit” is to be construed in accordance with section 94(2)(a) of the Contributions and Benefits Act; “dwelling” means any residential accommodation, whether or not consisting of the whole or part of a building and whether or not comprising separate and self-contained premises; “financial year” has the same meaning as in the Local Government Finance Act 1992; “housing authority” means a local authority or a new town corporation; “housing benefit scheme” is to be construed in accordance with section 134(1) above; “immediate DWP disqualification order” has the meaning given by paragraph 2(2) of Schedule 3ZB; “income-based jobseeker's allowance” has the same meaning as in the Jobseekers Act 1995; “income-related benefit” means— housing benefit; and “income-related employment and support allowance” means an income-related allowance under Part 1 of the Welfare Reform Act 2007 (employment and support allowance); “industrial injuries benefit” means benefit under Part V of the Contributions and Benefits Act, other than under Schedule 8; “Inland Revenue” means the Commissioners of Inland Revenue “local authority” means— in relation to England ... , the council of a district or London borough, the Common Council of the City of London or the Council of the Isles of Scilly; in relation to Wales, the council of a county or county borough; and in relation to Scotland a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994; “lump sum direct deduction order” has the meaning given by paragraph 1(5) of Schedule 3ZA; “medical examination” includes bacteriological and radiographical tests and similar investigations, and “medically examined” has a corresponding meaning; “medical practitioner” means— a registered medical practitioner; or a person outside the United Kingdom who is not a registered medical practitioner, but has qualifications corresponding (in the Secretary of State's opinion) to those of a registered medical practitioner; “medical treatment” means medical, surgical or rehabilitative treatment (including any course of diet or other regimen), and references to a person receiving or submitting himself to medical treatment are to be construed accordingly; “money purchase contracted-out scheme” is to be construed in accordance with section 7B of the Pensions Act; “new town corporation” means— in relation to England— a development corporation established under the New Towns Act 1981; or the Homes and Communities Agency so far as exercising functions in relation to anything transferred (or to be transferred) to it as mentioned in section 52(1)(a) to (d) of the Housing and Regeneration Act 2008; the Greater London Authority so far as exercising its new towns and urban development functions; in relation to Wales— a development corporation established under the New Towns Act 1981; and the Welsh Ministers so far as exercising functions in relation to anything transferred (or to be transferred) to them as mentioned in section 36(1)(a)(i) to (iii) of that Act; and in relation to Scotland, a development corporation established under the New Towns (Scotland) Act 1968; “the Northern Ireland Department” means the Department for Social Development but— in section 122 and sections 122B to 122E also includes the Department of Finance and Personnel; and in sections 121E, 121F, 122, 122ZA, 122C and 122D also includes the Department for Employment and Learning; “the Northern Ireland Administration Act” means the Social Security (Northern Ireland) Administration Act 1992; “occupational pension scheme” has the same meaning as in section 1 of the Pensions Act; “the Old Cases Act” means the Industrial Injuries and Diseases (Old Cases) Act 1975; “Old Cases payments” means payments under Part I of Schedule 8 to the Contributions and Benefits Act; “pensionable age” has the meaning given by the rules in paragraph 1 of Schedule 4 to the Pensions Act 1995; “the Pensions Act” means the Pension Schemes Act 1993; “personal pension scheme” has the meaning assigned to it by section 1 of the Pensions Act and “appropriate”, in relation to such a scheme, shall be construed in accordance with section 7B(6) of that Act “prescribe” means prescribe by regulations and “prescribed” must be construed accordingly; “regular direct deduction order” has the meaning given by paragraph 1(4) of Schedule 3ZA; ... “rent rebate” and “rent allowance” shall be construed in accordance with section 134 above; “state pension credit” means state pension credit under the State Pension Credit Act 2002; ““suspended DWP disqualification order” has the meaning given by paragraph 1(3) of Schedule 3ZB; “tax year” means the 12 months beginning with 6th April in any year; “universal credit assessment period” means an assessment period for the purposes of Part 1 of the Welfare Reform Act 2012; “widow's benefit” has the meaning assigned to it by section 20(1)(e) of the Contributions and Benefits Act. This Act may be cited as the Social Security Administration Act 1992. This Act is to be read, where appropriate, with the Contributions and Benefits 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. The following provisions extend to Northern Ireland— section 132A (and sections 189 and 190, but only for the purposes of regulations under section 132A); section 170 (with Schedule 5); section 171 (with Schedule 6); section 177 (with Schedule 8); and this section. Except as provided by this section, this Act does not extend to Northern Ireland. Section 1 above shall have effect in relation to a claim made or treated as made on or after 2nd September 1985 and before 1st October 1986 as if the following subsections were substituted for subsections (1) to (3)— Except in such cases as may be prescribed, no person shall be entitled to any benefit unless, in addition to any other conditions relating to that benefit being satisfied— he makes a claim for it— in the prescribed manner; and subject to subsection (2) below, within the prescribed time; or by virtue of a provision of Chapter VI of Part II of the 1975 Act or of regulations made under such a provision he would have been treated as making a claim for it. Regulations shall provide for extending, subject to any prescribed conditions, the time within which a claim may be made in cases where it is not made within the prescribed time but good cause is shown for the delay. Notwithstanding any regulations made under this section, no person shall be entitled to any benefit (except disablement benefit or industrial death benefit) in respect of any period more than 12 months before the date on which the claim is made. Section 1 above shall have effect in relation to a claim made or treated as made on or after 1st October 1986 and before 6th April 1987 as if the subsections set out in paragraph 1 above were substituted for subsections (1) to (3) but with the insertion in subsection (3) of the words “,reduced earnings allowance” after the words “disablement benefit”. Section 1 above shall have effect in relation to a claim made or treated as made on or after 6th April 1987 and before 21st July 1989, as if— the following subsection were substituted for subsection (1)— he makes a claim for it in the prescribed manner and within the prescribed time; or by virtue of regulations made under section 51 of the 1986 Act he would have been treated as making a claim for it.”, there were omitted— from subsection (2), the words “except as provided by section 3 below”; and subsection (3). Section 1 above shall have effect in relation to a claim made or treated as made on or after 21st July 1989 and before 13th July 1990 as if there were omitted— from subsection (1), the words “and subject to the following provisions of this section and to section 3 below”; Section 1 above shall have effect in relation to a claim made or treated as made on or after 13th July 1990 and before 1st October 1990 as if there were omitted— from subsection (1), the words “the following provisions of this section and to”; and Where an amount is recoverable from a liable person who holds an account with a bank, the Secretary of State may make an order (a “direct deduction order”) in respect of that account. A direct deduction order must be given to the bank with which the account is held. A direct deduction order may be— a regular direct deduction order; a lump sum direct deduction order. A regular direct deduction order is an order requiring the bank— to make regular deductions from the liable person’s account, and to pay the amounts deducted to the Secretary of State. A lump sum direct deduction order is an order requiring the bank— to deduct from the liable person’s account an amount specified in the order, and to pay that amount to the Secretary of State. The Secretary of State may give a regular direct deduction order and a lump sum direct deduction order in respect of the same account. The Secretary of State must give a copy of a direct deduction order to— the liable person, and in the case of a joint account, each of the other account holders. Paragraphs 3 to 5 set out steps that the Secretary of State must take before making a direct deduction order. The Secretary of State may make a direct deduction order in respect of any account which— is held by a liable person, and contains an amount in which the Secretary of State considers the liable person has a beneficial interest. The Secretary of State may make a direct deduction order in respect of a joint account only if the liable person does not hold a sole account in respect of which a direct deduction order may be made which would be likely to result in the recovery of the recoverable amount within a reasonable period of time. But sub-paragraph (2) does not apply if all the holders of a joint account are liable persons in relation to the same recoverable amount. Before the Secretary of State makes a direct deduction order in respect of a liable person’s account, the Secretary of State must obtain and consider bank statements for the account covering a period of at least 3 months. To obtain the statements, the Secretary of State must give the bank with which the Secretary of State believes the liable person holds the account a notice (an “account information notice”) requiring the bank to give the Secretary of State statements for the account covering— the 3 months immediately before the notice is given, or such longer period, ending immediately before the notice is given, as may be specified in the notice. An account information notice must— contain the name of the liable person, and identify the account (for example, by number and sort code). The Secretary of State may give an account information notice relating to an account only for the purpose of determining whether to make a direct deduction order in respect of the account. At any time, for the purposes of determining whether to make a direct deduction order in relation to a liable person, the Secretary of State may give a notice (a “general information notice”) to a bank requiring the bank to— identify every account that the liable person holds with the bank, for each identified account, give the Secretary of State the following information— a description of the type of account, identifiers for the account, if the account is a sole account, the balance of the account at the date that it is identified, and if the account is a joint account, the name of each other account holder, and give the Secretary of State— the correspondence address that the bank holds for the liable person, and in the case of a joint account, the correspondence address that the bank holds for each other account holder. The Secretary of State may give— more than one account information notice, or general information notice, in relation to the same recoverable amount; more than one account information notice in respect of the same account. A notice under this paragraph must— set out how and when the bank must comply with the notice, and explain that the bank may be liable to a penalty under paragraph 20 if it fails to do so without reasonable excuse. The bank must comply with a notice given under this paragraph. Subject to sub-paragraph (10), a bank that is given an account information notice, or a general information notice, must not notify any of the following people that the notice has been given— the liable person; any other holder of the account in respect of which an account information notice is given; any other holder of an account identified in accordance with a general information notice. The prohibition in sub-paragraph (9) ceases to apply— at the end of the period of 3 months beginning with the day on which the account information notice or general information notice is given to the bank, or if earlier, when the bank is given a notice under paragraph 5(1). Information given to the Secretary of State in response to a notice under this paragraph may be used by the Secretary of State for purposes connected with the Secretary of State’s functions under this Part of this Act, but not for any other purpose. Before making a direct deduction order in respect of a joint account, the Secretary of State must make an assessment of the liable person’s beneficial interest in the amounts which are or may be in the account from time to time. The Secretary of State must presume that the liable person’s beneficial interest entitles them to the following share in any amounts which are or may be in the account from time to time— where “N” is the number of account holders. But the presumption does not apply where the Secretary of State has reason to believe that the liable person’s beneficial interest is different from the presumed share. In making an assessment under sub-paragraph (1), the Secretary of State must have regard to— the bank statements obtained for the account under paragraph 3, and any responses to a notice under paragraph 5. Before making a direct deduction order, the Secretary of State must give the bank where the account in question is held, the liable person, and, in the case of a joint account, each of the other account holders, a notice— identifying the account that would be subject to the proposed order, stating the amount that would be recoverable under the proposed order, setting out the terms of the proposed order, if the account is a joint account, setting out the Secretary of State’s duty to make an assessment as to the liable person’s beneficial interest and the presumption that applies (see paragraph 4), and identifying, for the benefit of the liable person, the recoverable amount to which the order relates. The notice must invite the liable person and, in the case of a joint account, each other account holder— to make representations about the terms of the proposed order, and in the case of a joint account, to make representations about the liable person’s beneficial interest in amounts in the account. The notice must set out the means by which, and the period within which, representations may be made. The period must be a period of at least 1 month beginning with the day after the day on which the notice is given. The Secretary of State must— consider representations made in accordance with the notice, and in light of any representations — in the case of a joint account, make the assessment required under paragraph 4(1), and in any case, decide whether, and in what terms, to make a direct deduction order in respect of the account. A notice under sub-paragraph (1) may be given to the bank before it is given to the other persons to whom it is required to be given under that sub-paragraph (and for the effect of giving the notice to the bank see paragraph 11 (restrictions on accounts)). Where a notice is given to the bank in reliance on sub-paragraph (6), the notice must be given to the other persons as soon as reasonably practicable after being given to the bank. If, following the giving of a notice under this paragraph, the Secretary of State decides not to make a direct deduction order, the Secretary of State must, as soon as reasonably practicable, notify every person given a notice under sub-paragraph (1) of the decision. The Secretary of State may make a direct deduction order only if satisfied on the basis of information received by virtue of paragraphs 3 and 5 that the terms of the order— will not cause the liable person, any other account holder, or any person within sub-paragraph (2) to suffer hardship in meeting essential living expenses, and are otherwise fair in all the circumstances. A person is within this sub-paragraph if— they live with the liable person, or any other account holder, for some or all of the time, or they are financially dependent on the liable person or any other account holder. The total amount of deductions to be made under a regular direct deduction order in relation to any period of 1 month must not exceed 40% of the relevant amount. For the purposes of sub-paragraph (3), the “relevant amount” is the amount that the Secretary of State reasonably expects to be credited to the account in question in (or in respect of) a typical month during the period for which the order will have effect, having regard to all statements given to the Secretary of State in relation to the account (see paragraphs 3(2) and 15(1)). The Secretary of State must ensure that the amount to be deducted and paid to the Secretary of State under a direct deduction order does not exceed the recoverable amount to which the order relates. A regular direct deduction order must specify— the amounts to be deducted (see paragraph 6), when those amounts are to be deducted and paid to the Secretary of State, and the penalties that may be imposed for a failure to comply (see paragraph 20). A regular direct deduction order may specify different amounts to be deducted at different times. A lump sum direct deduction order must specify— the amount to be deducted, when the amount is to be deducted and paid to the Secretary of State, and A direct deduction order may not require an amount to be deducted from a person’s account before the end of the period of 1 month beginning with the day after the day on which the Secretary of State complies with paragraph 1(7). A bank must comply with a direct deduction order. A direct deduction order may include provision for the bank to deduct from the liable person’s account an amount specified in, or calculated in accordance with, the order, for the purposes of meeting costs reasonably incurred by the bank in complying with the order. A bank may deduct the costs to which they are entitled under a direct deduction order immediately prior to making the deduction which is to be paid to the Secretary of State under the order. In complying with paragraph 6(1) and (3) in relation to a direct deduction order the Secretary of State must take account of any deductions to be made under the order by virtue of sub-paragraph (1). Where the amount in an account is lower than the amount to be deducted in accordance with a lump sum direct deduction order at the time that the bank is (apart from this sub-paragraph) required to make the deduction— no deduction is to be made, and the bank must notify the Secretary of State as soon as possible. Where the amount in an account is lower than the amount to be deducted in accordance with a regular direct deduction order at the time that the bank is (apart from this sub-paragraph) required to make the deduction— the order is to be read as requiring the deduction and payment to the Secretary of State to take place on the same day the following week, and if, on that day, the amount in the account is lower than the amount to be deducted in accordance with the order— References in this paragraph to the amount to be deducted in accordance with a direct deduction order include any amounts to be deducted in respect of a bank’s costs by virtue of provision under paragraph 8(1). If (apart from this paragraph) a bank would be required to make a deduction and payment under a direct deduction order on a day that is not a working day, the obligation to make the deduction and payment applies in relation to the next working day after that day. In this paragraph, “working day” means any day other than— Saturday or Sunday, or a day which is a bank holiday under the Banking and Financial Dealings Act 1971 in any part of the United Kingdom. Where a notice under paragraph 5 (a “pre-deduction notice”) relating to a proposed lump sum direct deduction order, or a lump sum direct deduction order under paragraph 1, is given to a bank in relation to a liable person’s account, the bank must— secure that no transaction takes place (except for any deduction under the order) which would result in the amount in the account falling below the specified amount, or, if the amount in the account is already below that amount, falling any further, or take the action set out in sub-paragraph (2). The action is to— transfer the specified amount, or the amount in the account if that is less than the specified amount, from the account into a different account (a “hold account”) created by the bank for the sole purpose of holding that transferred amount, and secure that no transaction takes place (except for any deduction under the order) which would result in the amount in the hold account falling below the amount transferred. Where a bank takes the action set out in sub-paragraph (2) in relation to a lump sum direct deduction order, the order is to be read as if it required the deduction to be made from the hold account.

A bank must ensure that taking the action set out in sub-paragraph (2) does not cause any disadvantage to the liable person, and in the case of a joint account, any other account holder, that the liable person, and any other account holder, would not have experienced if the bank had instead acted in accordance with sub-paragraph (1)(a). The requirements in sub-paragraph (1) cease to apply when— in relation to a pre-deduction notice, a notice is given to the bank under paragraph 5(8) (notice of decision not to make a direct deduction order) or a direct deduction order is given to the bank under paragraph 1; in relation to a direct deduction order— all the deductions under the order have been made, or the order is revoked. In this paragraph, “specified” means specified in a pre-deduction notice or direct deduction order. Any holder of an account to which a direct deduction order applies may apply to the Secretary of State to vary the order. The Secretary of State must give any other holders of the account an opportunity to make representations in relation to the application. The Secretary of State must notify the applicant and any other account holders of the Secretary of State’s decision on the application. The Secretary of State may vary a direct deduction order (whether after an application by an account holder or otherwise). The provisions in this paragraph apply in relation to any variation of a direct deduction order, including one that results from a review under paragraph 18. Where the Secretary of State proposes to vary a direct deduction order other than under sub-paragraph (7), the Secretary of State must give— in the case of a joint account, each of the other account holders, an opportunity to make representations about the proposed variation. The Secretary of State may comply with sub-paragraph (3) at the same time as complying with paragraph 12(2). A variation to a direct deduction order takes effect when the Secretary of State gives the varied order to the bank or, if later, in accordance with the terms of the order as varied. The Secretary of State must give a copy of the varied order to the liable person and, in the case of a joint account holder, each other account holder. The Secretary of State may vary a direct deduction order so that the order applies to another account held by the liable person (including an account administered by a different bank) only if— the variation is requested by the liable person, and if the other account is a joint account, each of the other account holders consents. Where a direct deduction order is varied under sub-paragraph (7)— if the order is varied so that it applies to an account administered by another bank— the reference in sub-paragraph (5) to “the bank” is to the bank which administers that account, and the Secretary of State must notify the bank given the original order of the effect of the variation, and if the order is varied so that it applies to a joint account— the requirement in sub-paragraph (6) is to give a copy of the order to each other holder of that joint account, and if the original order applied to a joint account, the Secretary of State must notify each other holder of that joint account of the effect of the variation. The steps set out in paragraphs 3 to 5 do not apply to a decision to vary a direct deduction order. The Secretary of State may revoke a direct deduction order. The Secretary of State must revoke a direct deduction order as soon as reasonably practicable after becoming aware that— the recoverable amount has been recovered, or the liable person to whom the order relates has died. Where the Secretary of State revokes a direct deduction order, the Secretary of State must give a notice of the revocation to— the bank to which the order was given, the liable person (apart from in a case within sub-paragraph (2)(b)), and For the purposes of determining whether to revoke or vary a direct deduction order, the Secretary of State may give a bank a notice (a “further information notice”) requiring the bank— to give the Secretary of State statements for an account held by the liable person covering— the 3 months immediately before the notice was given, or such longer period, ending immediately before the notice was given, as may be specified in the notice; to take the steps set out in paragraphs (a) to (c) of paragraph 3(5). Sub-paragraphs (6) to (8) and (11) of paragraph 3 apply in relation to a further information notice as they apply in relation to a notice under that paragraph. Before giving a further information notice to a bank requiring statements to be given in respect of a joint account, the Secretary of State must notify each account holder other than the liable person— that the notice will be given, and of the effect of the notice. A further information notice may be given to the bank before, at the same time as or after the Secretary of State complies with paragraph 13(3). The Secretary of State may suspend and re-start the requirement to make deductions and payments under a regular direct deduction order at any time by notifying the bank to which the order was given. The Secretary of State must notify the liable person and, in the case of a joint account, each other account holder, if the requirement is suspended or re-started under this paragraph. Where the requirement is suspended for a continuous period of 2 years the regular direct deduction order in question is to be treated as having been revoked at the end of that period. Where a regular direct deduction order is treated as having been revoked by virtue of sub-paragraph (3), the Secretary of State must give notice to that effect to— Sub-paragraph (3) does not prevent the Secretary of State making a further regular direct deduction order in respect of the same liable person and account. A bank ceases to be subject to a direct deduction order on becoming aware of the liable person’s death. This paragraph applies where the Secretary of State— makes a direct deduction order, varies a direct deduction order, or decides not to vary a direct deduction order in response to an application under paragraph 12. Any of the following persons (“relevant persons”) may apply to the Secretary of State for a review of the decision to make, to vary or not to vary the order— the liable person to whom the order relates, and in the case of a joint account, any other account holder. An application under sub-paragraph (2) must be made before the end of the period of 1 month beginning with the day after the day on which the applicant was— given a copy of the order or the order as varied, or notified of the decision not to vary the order. An application for a review under this paragraph may not be made on, or include, any ground relating to the existence or amount of a recoverable amount (unless the amount is said to be incorrectly stated in the order). uphold the decision, vary the order, or revoke the order. After a review has been carried out, the Secretary of State must notify the applicant and other relevant persons of the outcome of the review. See paragraph 13 for provisions about varying a direct deduction order. A relevant person may appeal to the First-tier Tribunal against— the making of a direct deduction order, the variation of a direct deduction order, or a refusal to vary a direct deduction order after a request by a relevant person. A relevant person may not appeal under sub-paragraph (1) in relation to a matter within paragraph (a), (b) or (c) of that sub-paragraph unless they— made representations in accordance with paragraph 5, 12 or 13 (or, in relation to a variation of a direct deduction order, requested the variation), or sought a review under paragraph 18, in relation to the matter. Sub-paragraph (2) does not apply where a direct deduction order is varied on a review under paragraph 18. An appeal under sub-paragraph (1) may not be brought after the end of— the period of 1 month beginning with the day after the day on which the appellant was— given a copy of the direct deduction order, or the varied direct deduction order, in a case within sub-paragraph (1)(a) or (b), or notified under paragraph 12(3) or, where a review was sought, paragraph 18(6), in a case within sub-paragraph (1)(c), or An appeal under sub-paragraph (1) may not be made on, or include, any ground relating to the existence or amount of a recoverable amount (unless the amount is said to be incorrectly stated in the order). Where a relevant person appeals under this paragraph in relation to a direct deduction order, the First-tier Tribunal may suspend the requirement on the bank to which the order has been given to give effect to the order for some or all of the time until the appeal (including any onward appeal) is withdrawn, abandoned or finally determined. On an appeal under sub-paragraph (1), the First-tier Tribunal may— amend the direct deduction order; revoke the direct deduction order; dismiss the appeal. In this paragraph, “relevant person” has the meaning that it has in paragraph 18. If the Secretary of State has reasonable grounds to believe that a bank— has failed to comply with a requirement imposed by or under this Schedule, and has no reasonable excuse for the failure, the Secretary of State may impose on the bank a penalty of £500. The Secretary of State may not impose a penalty before giving the bank an opportunity to make representations about their compliance. The Secretary of State imposes a penalty by giving the bank a notice of the penalty (a “penalty notice”). A penalty notice must state— the amount of the penalty, the period within which it must be paid, and the bank’s right to appeal against the penalty. The Secretary of State may vary or revoke a penalty notice by giving a notice to that effect to the bank. In England and Wales, a penalty imposed under this Part of this Schedule is recoverable— if the county court so orders, as if it were payable under an order of that court; if the High Court so orders, as if it were payable under an order of that court. In Scotland, a penalty imposed under this Part of this Schedule may be enforced in the same manner as an extract registered decree arbitral bearing a warrant for execution issued by the sheriff court of any sheriffdom in Scotland. A bank on which a penalty is imposed under paragraph 20 may appeal to the First-tier Tribunal against the imposition of the penalty. the period of 1 month beginning with the date on which the penalty notice in relation to the penalty being appealed was given, or On an appeal under sub-paragraph (1) the Tribunal may confirm or quash the decision to impose the penalty. If an appeal is brought under sub-paragraph (1), the penalty which is the subject of the appeal is not payable until the appeal (including any onward appeal) is determined or withdrawn. This paragraph applies where a person (a “deputy”) acts on behalf of an account holder (including a liable person) in relation to their account by virtue of— a power of attorney, or an appointment by, or an order of, a court. The following provisions apply in relation to the deputy of the account holder as they apply in relation to the account holder— paragraph 1(7); paragraph 3(9); paragraph 5; paragraph 11(1); paragraph 12; paragraph 13(3), (6) and (8)(b); paragraph 14(3); paragraph 15(3); paragraph 16(2) or (4); paragraph 18; paragraph 19. Paragraph 13(7)(a) and (b) applies in relation to the deputy of the account holder instead of the account holder. Sub-paragraph (5) applies where— a bank is given— an account information notice or a general information notice under paragraph 3, a notice under paragraph 5, a further information notice under paragraph 15, or a direct deduction order, and a deputy acts on behalf of an account holder of an account to which the notice or order relates. The bank must give the Secretary of State the name and correspondence address that it holds for that deputy (unless the bank has already provided that information). In this Schedule— “bank” means a person who is authorised— to accept deposits, or to issue electronic money; “direct deduction order” means a regular direct deduction order or a lump sum direct deduction order; “joint account” means an account held by more than one person; “lump sum direct deduction order” has the meaning given by paragraph 1(5); “regular direct deduction order” has the meaning given by paragraph 1(4); “sole account” means an account held by one person. For the purposes of paragraph (a) in the definition of “bank” in sub-paragraph (1)— the reference to accepting deposits is to carrying on the regulated activity of accepting deposits for the purposes of the Financial Services and Markets Act 2000 (see section 22 of that Act and article 5 of the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001 (S.I. 2001/544)), and a person is authorised to accept deposits if they are an authorised person or an exempt person in relation to the carrying on of that activity for the purposes of the Financial Services and Markets Act 2000. For the purposes of paragraph (b) in the definition of “bank” in sub-paragraph (1), a person is authorised to issue electronic money if— the person is an electronic money institution, and the person is authorised or registered under Part 2 of the Electronic Money Regulations 2011 (S.I. 2011/99) in relation to carrying on the activity of issuing electronic money. In sub-paragraph (3), “electronic money” and “electronic money institution” have the meanings given by regulation 2(1) of those Regulations (and references to the issue of electronic money are to be construed in accordance with those Regulations). In this Schedule, references to an amount in an account are to an amount standing to the credit of the account. In this Schedule, references to a person holding an account include references to— a person holding an account jointly with one or more other persons, a person being a signatory, or one of the signatories, to an account, and an account being, in any other way, in the person’s name, and “holder” is to be read accordingly. Regulations may make further provision about direct deduction orders. Regulations under this paragraph may, among other things, make provision— about how notices and orders are to be given by the Secretary of State under this Schedule; about how notices and information are to be given to the Secretary of State under this Schedule; about the calculation of amounts to be deducted, including— about establishing whether deductions would cause a person to suffer hardship in meeting essential living expenses, and about amounts which are, or are not, to be taken into account in calculating the amounts credited to an account for the purposes of paragraph 6(3); setting a maximum percentage that is less than 40% for the purposes of paragraph 6(3) in some or all cases; amending the amount for the time being specified in paragraph 20(1) to reflect a change in the value of money; about the duties of banks in relation to direct deduction orders, including before a direct deduction order is made; about costs which a bank may recover by virtue of paragraph 8 or from the Secretary of State; about the interaction between direct deduction orders under this Schedule and similar orders under any other enactment. Regulations under this paragraph may, among other things, apply this Schedule, as it applies to banks, to other types of person who provide financial products or services (including products or services that operate by reference to cryptoassets or any similar product or service). In sub-paragraph (3), “cryptoasset” has the meaning given in section 84A of the Proceeds of Crime Act 2002. Before making relevant regulations in reliance on sub-paragraph (2)(a), (b), (f) or (g), the Secretary of State must consult— persons who appear to the Secretary of State to represent the interests of banks, and such other persons (if any) as the Secretary of State considers appropriate. Before making relevant regulations in reliance on sub-paragraph (3), the Secretary of State must consult— persons who appear to the Secretary of State to represent the interests of persons to whom provisions about direct deduction orders would be applied by the regulations, and In this paragraph, “relevant regulations” means— the first regulations made in reliance on the provisions in question, and any subsequent regulations made in reliance on those provisions which— impose new duties on banks, or make changes to existing duties or provisions which, in the opinion of the Secretary of State, are more than minor. This Schedule applies where— the Secretary of State has sought to recover a recoverable amount from a liable person, and some or all of the amount has not been recovered. Where the amount still to be recovered is at least £1,000, the Secretary of State may apply to the court for a suspended DWP disqualification order (but see sub-paragraph (7)). A suspended DWP disqualification order is an order— setting out terms of repayment with which the liable person must comply, and stating that the liable person may be subject to an immediate DWP disqualification order if the person fails to comply with the terms of repayment. Subject to sub-paragraph (6), the court must make a suspended DWP disqualification order if the court is satisfied, on the balance of probabilities, that the liable person has, without reasonable excuse, not paid the recoverable amount. The terms of repayment must include terms for the payment of any costs awarded by the court to the Secretary of State relating to the order. The court may not make a suspended DWP disqualification order if the court considers that the liable person— needs a driving licence to earn a living, or has another essential need for a driving licence. The Secretary of State may apply for a second or subsequent suspended DWP disqualification order in relation to a recoverable amount even if the amount still to be recovered has fallen to less than £1,000. A suspended DWP disqualification order ceases to have effect when— revoked under paragraph 4, or the Secretary of State has recovered the whole of the recoverable amount and the costs mentioned in sub-paragraph (5) from the liable person. Before determining an application under this paragraph the court must give the Secretary of State and the liable person an opportunity to be heard. “the court” means— in England and Wales, a magistrates’ court, and in Scotland, a sheriff or a summary sheriff; “driving licence” means a licence to drive a motor vehicle granted under Part 3 of the Road Traffic Act 1988. Subject to sub-paragraph (6), if a liable person fails to comply with terms of repayment in a suspended DWP disqualification order, the Secretary of State may apply to the court for an immediate DWP disqualification order. An immediate DWP disqualification order is an order— disqualifying the liable person from holding or obtaining a driving licence for such period as the court considers likely to result in the person paying the recoverable amount to the Secretary of State. Subject to sub-paragraph (5), if the court is satisfied on the balance of probabilities that the liable person has failed, without reasonable excuse, to comply with terms of repayment in a suspended DWP disqualification order, the court must make an immediate DWP disqualification order on an application under sub-paragraph (1). The period mentioned in sub-paragraph (2)(b) may not be longer than 2 years beginning with the day on which the order is made. The court may not make an immediate DWP disqualification order if the court is of the opinion that the liable person— Where the terms of repayment provide for repayment in instalments, the failure to pay a single instalment is not to be regarded as a failure to comply with the terms unless the liable person fails to repay the entire recoverable amount by the time the final instalment is due. The Secretary of State may apply for more than one immediate DWP disqualification order in relation to the same suspended DWP disqualification order. The court must be satisfied that the terms of repayment set out in a suspended or immediate DWP disqualification order are ones with which the liable person has the means to comply. On an application by the liable person or the Secretary of State, the court may, where some of the recoverable amount to which a suspended or immediate DWP disqualification order relates has been recovered, make an order varying, or revoking, a suspended or immediate DWP disqualification order. But the court may revoke a suspended or immediate DWP disqualification order in reliance on sub-paragraph (1) only where the court considers that revoking the order will increase the likelihood of the remainder of the recoverable amount being recovered. When considering an application under sub-paragraph (1), the court must invite representations from— the Secretary of State, where the application was made by the liable person, and the liable person, where the application was made by the Secretary of State, or give both the Secretary of State and the liable person an opportunity to be heard. The court may vary or revoke a suspended or immediate DWP disqualification order on an application from the liable person where— the order was made without the liable person being heard despite being given an opportunity to be heard under paragraph 1(9), and the court considers that the liable person had a good reason for not taking advantage of the opportunity to be heard. An application under sub-paragraph (4) must be made within the period of 21 days beginning with the day after the day on which the liable person is given notice that the order has been made. Before determining an application under this paragraph, the court must give the Secretary of State and the liable person an opportunity to be heard. Where the Secretary of State has recovered the whole of the recoverable amount and the costs mentioned in paragraph 1(5) from a liable person subject to an immediate DWP disqualification order— the Secretary of State must notify the court, and In this paragraph, references to varying a suspended or immediate DWP disqualification order include varying the terms of repayment set out in the order. In sub-paragraph (7)(b), “court officer” means a member of the staff of the court authorised by the court for the purposes of that sub-paragraph. Where the court makes an immediate DWP disqualification order, the court— may require the liable person to whom the order relates to give to the court by, or on, a specified date any driving licence which the liable person holds, and must transfer each driving licence received in accordance with paragraph (a) to the Secretary of State. For the purposes of this paragraph, “driving licence” includes any document by virtue of which a person is authorised under Part 3 of the Road Traffic Act 1988 to drive a motor vehicle in Great Britain. The liable person or the Secretary of State may appeal to the appropriate appellate court on a point of law against— a decision to, or not to, make, vary or revoke a DWP disqualification order; the terms of a DWP disqualification order. An appeal under this paragraph must be made within the period of 21 days beginning with the day after the day on which notice of the decision to which it relates is given. On an appeal under this paragraph, the appropriate appellate court may— where the appeal relates to a DWP disqualification order that has been made— dismiss the appeal, vary the order in any way that would have been available to the court that made it, or revoke the order, or where the appeal is against a decision not to make a DWP disqualification order— dismiss the appeal, or make a DWP disqualification order that the court could have made. In this Schedule, the “appropriate appellate court” means— in England and Wales, the Crown Court, and in Scotland, the Sheriff Appeal Court. A court must give the Secretary of State and the liable person notice if— it makes or refuses to make a suspended or immediate DWP disqualification order, it makes or refuses to make an order under paragraph 4, or it allows an appeal against a suspended or immediate DWP disqualification order. Notice under this paragraph is to be given to the Secretary of State in such manner and to such addresses, and to contain such particulars, as the Secretary of State may require. The court may grant permission for an application or an appeal after the periods mentioned in paragraphs 4(5) and 6(2) (as the case may be) where satisfied that there is a compelling reason to do so. for the purposes of enabling the court to assess the matters mentioned in paragraphs 1(6), 2(5) and 3, or about procedure relating to applications to, or appeals from, a magistrates’ court in England and Wales under this Schedule. In this paragraph, the reference to “a court” is to “the court” and “the appropriate appellate court”. A public authority that holds information about a liable person’s driving licence may, on a request by the Secretary of State, disclose that information to the Secretary of State for the purpose of facilitating the exercise of the Secretary of State’s functions under this Schedule. Section 109(1) of the Road Traffic Act 1988 (Northern Ireland licences) has effect subject to any provision made by or under this Schedule. For the purposes of that section, the reference in paragraph 2(2)(b) to disqualifying a person from holding or obtaining a driving licence is to be read as a reference to disqualifying a person from driving any vehicle under Part 3 of the 1988 Act. This paragraph applies where a person fraudulently or negligently— makes an incorrect statement or declaration in or in connection with a claim for health in pregnancy grant, or gives incorrect information or evidence in response to a requirement imposed on the person by virtue of section 5. The Commissioners for Her Majesty's Revenue and Customs may make a determination imposing a penalty on the person. The amount of a penalty imposed under this paragraph— is to be determined by the Commissioners, but may not exceed the amount of the grant. A penalty imposed under this paragraph becomes payable at the end of the period of 30 days beginning with the date on which the notice is given. The Commissioners must give notice of a determination imposing a penalty under this paragraph to the person on whom it is imposed. The notice must— state the date on which the notice is given, state the date on or before which payment is due in accordance with sub-paragraph (4), and give details of the right to appeal under paragraph 2. A person on whom a penalty is imposed under paragraph 1 may appeal to the First-tier Tribunal against the determination imposing it. On an appeal under sub-paragraph (1), the First-tier Tribunal may— set the determination aside, confirm the determination, reduce the amount of the penalty, or increase the amount of it (but not so as to exceed the amount of the grant). An appeal lies to the Upper Tribunal otherwise than on a point of law from a decision of the First-tier Tribunal under sub-paragraph (2) (unless the decision is set aside under section 9 of the Tribunals, Courts and Enforcement Act 2007). For an appeal on a point of law, see section 11 of that Act. An appeal may be brought under sub-paragraph (3) only if, on an application made by the person concerned, the First-tier Tribunal or the Upper Tribunal has given its permission for the appeal to be brought. On an appeal under sub-paragraph (3), the Upper Tribunal has a similar jurisdiction to that conferred on the First-tier Tribunal by sub-paragraph (2). The Commissioners for Her Majesty's Revenue and Customs may by regulations apply provision contained in the Social Security Act 1998 in relation to an appeal under this paragraph (with such modifications as are prescribed). The Commissioners for Her Majesty's Revenue and Customs may mitigate or entirely remit a penalty under this Schedule. The Commissioners for Her Majesty's Revenue and Customs may make a determination imposing a penalty under paragraph 1 at any time before the end of the period of two years beginning with the relevant day. In sub-paragraph (1), the “relevant day” is the day on which the statement or declaration, or information or evidence, referred to in paragraph 1(1) is made or given. A penalty payable under this Schedule is to be treated for the purposes of Part 6 of the Taxes Management Act 1970 (collection and recovery) as if it were tax charged in an assessment and due and payable. The Secretary of State may, for the purposes of assisting in identifying incorrect payments of a relevant benefit, give a person of a type mentioned in paragraph 2 a notice (an “eligibility verification notice”) requiring the person to take the steps mentioned in sub-paragraphs (3) and (4). The Secretary of State may give an eligibility verification notice only where the Secretary of State considers that it is necessary and proportionate to do so. The first step is to identify relevant accounts (see paragraph 20(1)) which— the person provides, and are accounts— into which a specified relevant benefit has been paid, or are accounts linked to such accounts, and which meet specified criteria (“eligibility indicators”) whether alone or with other accounts within paragraph (a) and sub-paragraph (i) of this paragraph. The second step is to give to the Secretary of State the following information for each identified account— specified details about the account (for example, sort code and account number), specified details about the account holders (for example, their names and dates of birth), and specified details about how the account meets the eligibility indicators. Information that amounts to transaction information or special category data— may not be required by the Secretary of State by way of an eligibility verification notice, and must not be given to the Secretary of State in response to such a notice. But the prohibition against the requiring and giving of special category data does not prohibit the requiring and giving of data to establish that an individual is in receipt of the specified relevant benefit. A person given an eligibility verification notice is not required to carry out the steps set out in sub-paragraphs (3) and (4) in relation to any account that is held outside the United Kingdom. In this paragraph the reference to an account which is linked to an account into which a specified relevant benefit is paid is to an account held by the same person who holds the account into which that benefit is paid. In this Schedule, references to an incorrect payment of a benefit— are references to a payment of an amount in respect of that benefit which is not equal to the amount for which the benefit recipient is eligible, and include references to payments that have been made or that may be made. The types of persons referred to in paragraph 1(1) are persons— to whom sub-paragraph (2) applies, or who are described in regulations. This sub-paragraph applies to persons who— are authorised— to issue electronic money, and in the course of that activity, provide relevant accounts into which a relevant benefit may be paid. Regulations under sub-paragraph (1)(b) may describe only types of person who provide accounts which are, or correspond to, relevant accounts (including accounts that operate by reference to cryptoassets or any similar asset). For the purposes of sub-paragraph (2)(a)(i) — For the purposes of sub-paragraph (2)(a)(ii), a person is authorised to issue electronic money if the person— is an electronic money institution, and In this paragraph, “electronic money” and “electronic money institution” have the meanings given by regulation 2(1) of those Regulations (and references to the issue of electronic money are to be construed in accordance with those Regulations). The eligibility indicators in an eligibility verification notice must be criteria which indicate that the specified relevant benefit may have been, or may be, incorrectly paid. The eligibility indicators may be criteria to be met by a single account or by two or more accounts combined. The eligibility indicators must not include personal data. An eligibility verification notice must specify a period within which the person given the notice must comply with the notice to avoid liability to a penalty under Part 2 of this Schedule. The period specified— must begin with the day on which the notice is given, and must not be less than 14 days. An eligibility verification notice must give details about— the right to seek a review of the notice under paragraph 13, the right to appeal against the notice under paragraph 14, and the penalties that may be imposed under Part 2 of this Schedule. An eligibility verification notice (a “periodic eligibility verification notice”) may require a person to take the steps set out in paragraph 1(3) and (4) at specified intervals within a period not exceeding 1 year from the date of the notice. If it does so, the eligibility verification notice must set out the periods within which the person must comply with the eligibility verification notice for each specified interval. Each such period must not be less than 14 days. An eligibility verification notice may not require a person to examine historic data, except for the purpose set out in sub-paragraph (9). Data is historic, in relation to an eligibility verification notice, if it relates to a time before the beginning of the period of 1 year ending with the day on which the notice is given. An eligibility verification notice may require a person to provide the date that an account which meets an eligibility indicator first began to meet that indicator. An eligibility verification notice may require information— to be compiled or collated in a specified manner; to be provided in a specified way (including by electronic transmission to a specified address or portal). The Secretary of State may vary or revoke an eligibility verification notice by giving notice to the person to whom it was given. Information given to the Secretary of State in response to an eligibility verification notice (“EVM information”) may be used— to assist in identifying incorrect payments of any benefit, or in criminal or civil proceedings relating to such payments, but not for any other purpose. Sub-paragraph (3) applies where— an authorised officer is considering whether to give an information notice under section 109BZA in relation to a person, and the Secretary of State has been given EVM information that is relevant to the question whether to give the information notice. The authorised officer must have regard to all information that the Secretary of State has that is relevant to the question whether to give the information notice, including information that is not EVM information. the Secretary of State is considering whether to suspend payments of a benefit to a person in accordance with regulations under section 21 or 22 of the Social Security Act 1998, and the Secretary of State has been given EVM information that is relevant to the question whether to suspend the payments. The Secretary of State must have regard to all information that the Secretary of State has that is relevant to the question whether to suspend the payments, including information that is not EVM information. Sub-paragraph (7) applies where— the Secretary of State is considering whether a decision taken under section 8, 9 or 10 of the Social Security Act 1998 in relation to a person (“the earlier decision”) should be revised or superseded, and the Secretary of State has been given EVM information that is relevant to the question whether the earlier decision should be revised or superseded. The Secretary of State must have regard to all information that the Secretary of State has that is relevant to the question whether the earlier decision should be revised or superseded, including information that is not EVM information. This Schedule does not require or authorise any disclosure of information that is prohibited by any of Parts 1 to 7 or Chapter 1 of Part 9 of the Investigatory Powers Act 2016. Any disclosure of information carried out in accordance with this Schedule (as read subject to sub-paragraph (1)) does not breach— any obligation of confidence owed by the person disclosing the information, or If the Secretary of State considers that a person given an eligibility verification notice— has failed to comply with the notice within the period specified, and the Secretary of State may impose a penalty (a “fixed penalty”) on the person. But the Secretary of State may not impose a fixed penalty before— giving the person an opportunity to make representations about their compliance, and if the person has sought a review of the notice under paragraph 13, the conclusion of that review. The Secretary of State imposes a fixed penalty by giving the person a notice of the penalty (a “fixed penalty notice”). A fixed penalty notice must state— the reason for the penalty, the amount of the penalty, and the period within which it must be paid. A fixed penalty may not exceed £1,000. The Secretary of State may vary or revoke a fixed penalty notice by giving notice to the person to whom it was given. The Secretary of State may not impose more than one fixed penalty in respect of an eligibility verification notice except a periodic eligibility verification notice. In the case of a periodic eligibility verification notice, the Secretary of State may not impose more than one fixed penalty in respect of each specified interval. The Secretary of State may impose a penalty (a “daily rate penalty”) on a person if— a fixed penalty has been imposed on the person in relation to a failure to comply with an eligibility verification notice, and the Secretary of State considers that the person’s failure to comply without reasonable excuse is continuing. The Secretary of State imposes a daily rate penalty by giving the person a notice of the penalty (a “daily rate penalty notice”). A daily rate penalty notice must state— the daily rate of the penalty, and that the penalty will be payable in relation to each day by the end of which the person has failed to comply with the eligibility verification notice or such earlier date as may be specified or described in the notice. The daily rate of a daily rate penalty may not exceed £40. The Secretary of State may vary or revoke a daily rate penalty notice by giving notice to the person to whom it was given. The Secretary of State may not impose more than one daily rate penalty in respect of an eligibility verification notice except a periodic eligibility verification notice. In the case of a periodic eligibility verification notice, the Secretary of State may not impose more than one daily rate penalty in respect of each specified interval. This paragraph applies if— a daily rate penalty is imposed on a person, the failure to which the penalty relates continues for more than 30 days beginning with the first day on which the daily rate penalty is payable, and the person has been notified that the Secretary of State may apply for an increased daily rate penalty to be payable. The Secretary of State may make an application to the Tribunal for an increased daily rate penalty to be payable by the person. If the Tribunal determines that an increased daily rate penalty must be paid, it must determine— the increased daily rate, and the date from which the increased rate begins to be payable. In deciding the increased daily rate, the Tribunal, must, in particular, have regard to— the likely cost to the person of complying with the eligibility verification notice, any benefits to the person in not complying with it, and any benefits to anyone else resulting from the person’s non-compliance. The Tribunal may not determine a daily rate that exceeds £1,000. The Secretary of State must notify the person of the Tribunal’s determination. The Secretary of State may impose a penalty (an “inaccurate information penalty”) on a person under this paragraph if the Secretary of State considers that— in complying with an eligibility verification notice, the person has given the Secretary of State inaccurate information, and condition A, B or C is met. Condition A is that the inaccuracy was— deliberate, or due to a failure, without reasonable excuse, by the person to take reasonable care. Condition B is that the person— knew of the inaccuracy at the time of giving the information, failed to inform the Secretary of State at that time, and has no reasonable excuse for the failure. Condition C is that the person— discovered the inaccuracy some time later, failed to take reasonable steps to inform the Secretary of State, and The Secretary of State may impose a penalty (a “prohibited information penalty”) under this paragraph if the person, without reasonable excuse, gives the Secretary of State information in contravention of paragraph 1(5) (transaction information or special category data). But the Secretary of State may not impose a penalty under this paragraph before giving the person an opportunity to make representations about— in the case of an inaccurate information penalty, whether or not— the information is inaccurate; condition A, B or C is met; in the case of a prohibited information penalty, whether or not the person has given information in contravention of paragraph 1(5) without any reasonable excuse. The Secretary of State imposes a penalty under this paragraph by giving a notice (an “information penalty notice”). An information penalty notice must state— A penalty under this paragraph may not exceed £3,000. The Secretary of State may vary or revoke an information penalty notice by giving notice to the person to whom it was given. Regulations may amend the amount for the time being specified in paragraph 7(5), 8(4), 9(5) or 10(9) to reflect a change in the value of money. A person to whom an eligibility verification notice is given may apply to the Secretary of State for a review of the decision to give the notice. An application under sub-paragraph (1) must be made within the period of 14 days beginning with the day on which the notice is given. revoke the notice, uphold the notice, or vary the notice. After a review has been carried out, the Secretary of State must— notify the person who applied for the review of the outcome of the review, and if the outcome was to vary the notice, give the person the varied notice. Where an application for a review of an eligibility verification notice is made under sub-paragraph (1) — the notice is of no effect until the application is determined or withdrawn, and if the notice is upheld or varied, the period for compliance (or the first period for compliance in the case of a periodic eligibility verification notice) begins with the day on which the outcome of the review is notified to the person to whom the eligibility verification notice was given. A person who is given an eligibility verification notice may appeal to the Tribunal against the notice on any of the following grounds— the person is not a person to whom an eligibility verification notice may be given; the notice is not in accordance with this Schedule; it is unduly onerous to comply with the notice. the period of 14 days beginning with— the day on which the eligibility verification notice was given, or if the person seeks a review of the notice under paragraph 13, the day on which the person is notified of the outcome of the review, or On an appeal under sub-paragraph (1), the Tribunal may— amend the eligibility verification notice, revoke the eligibility verification notice, or Where an appeal under sub-paragraph (1) is brought against an eligibility verification notice the notice is of no effect until the appeal is determined or withdrawn, unless the Tribunal orders otherwise. A person on whom a penalty is imposed under Part 2 of this Schedule may appeal to the Tribunal against— the penalty; the amount of the penalty; in the case of a daily rate penalty, the period during which the daily amounts are payable. But a person may not appeal against a decision of the Tribunal to increase a daily rate penalty under paragraph 9. the period of 30 days beginning with the date on which the penalty notice in relation to the penalty being appealed was given, or revoke the decision to impose the penalty; amend the amount of the penalty; amend the period within which all or part of the penalty is to be paid; If an appeal is brought under sub-paragraph (1), the penalty which is the subject of the appeal is not payable until the appeal is determined or withdrawn. If the Tribunal confirms or varies an eligibility verification notice or the imposition of a penalty on an appeal under this Part of this Schedule, the person to whom the notice was given, or on whom the penalty was imposed, must comply with the notice or pay the penalty— within such period as may be specified by the Tribunal, or if the Tribunal does not specify a period, within such period as may be specified by the Secretary of State and notified to the person. A decision by the Tribunal on an appeal under this Part of this Schedule is final (despite the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007). The Secretary of State must issue a code of practice about eligibility verification notices before giving the first such notice under this Schedule. the exercise of the power to issue an eligibility verification notice; the processing, use and retention of information given in response to an eligibility verification notice; the circumstances in which the Secretary of State will regard a person as having complied with an eligibility verification notice; the imposition of penalties in relation to an eligibility verification notice; reviews under paragraph 13. Before issuing the code of practice, the Secretary of State must carry out a public consultation on a draft of the code. The Secretary of State must lay the code of practice before Parliament. The requirement in sub-paragraph (3) may be satisfied by public consultation carried out before this paragraph comes into force. The Secretary of State may from time to time revise and re-issue the code of practice issued under paragraph 17. Paragraph 17(3)and (4) apply in relation to a re-issue of a code of practice as they apply in relation to the issue of the first code of practice. But paragraph 17(3) does not apply if the only changes to be made to the code of practice are— updates to references to legislation or documents which have become out of date, or in the opinion of the Secretary of State, other minor corrections. In this Schedule “relevant benefit” means any of the following benefits— state pension credit. Regulations may amend this paragraph so as to add, or remove, types of benefit to, or from, the definition of “relevant benefit”. Regulations under sub-paragraph (2) may add a type of benefit only to the extent that the benefit is administered by, or on behalf of, the Secretary of State. In this Schedule “relevant account” means a personal account which operates as— a current account, a savings account, or an investment account, including such an account which operates by reference to electronic money. For the purposes of sub-paragraph (1)— “personal account” means an account held by one or more individuals other than an account that is provided for purposes relating to a trade, business or profession;

a current account includes any account— in which individuals can hold, and from which individuals can withdraw, money, and which is designed to allow the holder’s money to be used for executing transactions with third parties, but does not include credit card accounts or current account mortgages; “electronic money” has the meaning it has in the Electronic Money Regulations 2011 (S.I. 2011/99) (see regulation 2(1)). In this Schedule a reference to a person holding an account includes a reference to— a person holding an account jointly with one or more other persons, and an account being, in any way, in the person’s name, Sub-paragraphs (5) to (8) apply for the purposes of this Schedule where an eligibility verification notice is given to a body corporate (“P”). The reference in paragraph 1(3)(a) to P providing an account includes a reference to another person in the same group as P providing an account if the condition in sub-paragraph (6) is met. The condition is that P— is able to identify accounts provided by the other person that are within paragraph 1(3)(b), and is able to obtain the information about those accounts mentioned in paragraph 1(4). For the purposes of sub-paragraph (5), two persons are in the same group if both are bodies corporate and— one of them is a subsidiary of the other, or both of them are subsidiaries of the same body corporate. In sub-paragraph (7), “subsidiary” has the meaning given by section 1159 of the Companies Act 2006. In this Schedule, references to giving a notice or other document (however expressed) include sending the notice or document by post. “benefit” means— any relevant social security benefit as defined in section 121DA(7), other than a state pension, and any payment mentioned in subsection (2)(d) of section 2 of the Employment and Training Act 1973, under arrangements made under that section; “daily rate penalty” means a penalty imposed under paragraph 8(1); “eligibility indicators” has the meaning given in paragraph 1(3)(b)(ii) (and see paragraph 3 for conditions that eligibility indicators must meet); “eligibility verification notice” has the meaning given in paragraph 1(1); “fixed penalty” means a penalty imposed under paragraph 7(1); “incorrect payment” , in relation to a benefit, has the meaning given in paragraph 1(9); “notice” means notice in writing (and “notify” is to be read accordingly); “periodic eligibility verification notice” has the meaning given in paragraph 4(4); “personal data” has the same meaning as in the Data Protection Act 2018 (see section 3(2) of that Act); “processing”, in relation to information, has the same meaning as in the Data Protection Act 2018 (see section 3(4) of that Act); “special category data” means the types of personal data the processing of which is prohibited (to any extent) from time to time under Article 9 of Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation); “specified” means specified or described in an eligibility verification notice, unless the context requires otherwise; “state pension” means— a state pension under Part 1 of the Pensions Act 2014; a retirement pension, including a Graduated Retirement Benefit, under Part 2 or 3 of the Social Security Contributions and Benefits Act 1992; a shared additional pension under Part 2 of that Act; “transaction information”, in relation to an account, means information which— may enable the identification of the subject matter or the amount of a transaction completed through the account, or may enable the identification of a party to such a transaction who is not a holder of the account, but does not include information which relates to the payment of a relevant benefit into the account; “the Tribunal” means the First-tier Tribunal. Nothing in this Schedule limits the powers conferred on the Secretary of State by sections 109B and 109BZA (powers to require information) (but this is subject to paragraph 5). A civil servant in— the Department for Work and Pensions; the Ministry of Justice. The Ministry of Defence A civil servant in the Scottish Administration or the Scottish Courts Administration. A member, officer or employee of an authority administering housing benefit or council tax benefit. A person authorised to exercise any function of such an authority relating to such a benefit or any employee of such a person. A person authorised under section 139A(1) of this Act to consider and report to the Secretary of State on the administration of housing benefit or council tax benefit. A member, officer or employee of a county council in England who exercises— any function conferred on the county council by regulations made under section 7A of this Act; any function in connection with a relevant purpose within the meaning of section 7B(3) of this Act. A person authorised to exercise any such function of such a county council or an employee of such a person. The clerk to, or other officer or member of the staff of, any of the following bodies— a Pensions Appeal Tribunal constituted under the Pensions Appeal Tribunals Act 1943. An officer or other member of the staff of— the former Supplementary Benefits Commission; the former National Assistance board; the former Attendance Allowance Board. A benefit officer. An insurance officer. A supplement officer. A Chief Adjudication Officer. An adjudication officer. A social fund officer. The social fund Commissioner. A social fund inspector. A member of any staff employed in connection with the social fund. A clerk to, or other officer or member of the staff of, the former social security appeal tribunal, the former disability appeal tribunal or the former medical appeal tribunal. The clerk to, or other officer or member of the staff of, an appeal tribunal. The clerk to, or other officer or member of the staff of, a Pensions Appeal Tribunal for England and Wales. The reference in Part 1 of this Schedule to the Department for Work and Pensions is a reference to that Department only to the extent that the functions carried out in it relate to social security, to the investigation or prosecution of offences relating to tax credits, to child support or to occupational or personal pension schemes. The reference in Part 1 of this Schedule to the Department for Work and Pensions includes a reference to— the former Department of Social Security, the former Department for Education and Employment, to the extent that the functions carried out in it related to a jobseeker's allowance or to unemployment benefit or income support or to the former supplementary benefit, the former Department of Health and Social Security, to the extent that the functions carried out in it related to social security or to occupational or personal pension schemes or to war pensions, the former Ministry of Pensions and National Insurance, the former Ministry of Social Security and any other former government department, to the extent that the functions carried out in related to social security or to occupational or personal pensions or to war pensions, and paragraph 1 above does not apply for the purposes of this paragraph. The reference in Part 1 of this Schedule to the Scottish Administration is a reference to that Administration only to the extent that the functions carried out by persons in its employ— relate to social security, or are, or are connected with, functions of the First-tier Tribunal or Upper Tribunal which relate to social security or to occupational or personal pension schemes or to war pensions or functions of the Chief, or any other, Social Security Commissioner. Any reference in Part I of this Schedule to the Ministry of Justice ... or or the Scottish Courts Administration is a reference to that Ministry or Administration only to the extent that the functions carried out by persons in its employ are, or are connected with— functions of the First-tier Tribunal or Upper Tribunal which relate to social security or to occupational or personal pension schemes or to war pensions or functions of the Chief, or any other, Social Security Commissioner; ... Any reference in Part 1 of this Schedule to the Ministry of Justice includes a reference to— the former Lord Chancellor’s Department, and the former Department of Constitutional Affairs, to the extent that the functions carried out by persons in its employ were, or were connected with, functions of the Chief, or any other, Social Security Commissioner (and paragraph 3 above does not apply for the purposes of this paragraph). The reference in Part 1 of this Schedule to the Ministry of Defence is a reference to it only to the extent that the functions carried out in it relate to war pensions. In this Part of this Schedule “war pension” has the meaning given by section 25(4) of the Social Security Act 1989. The Committee shall consist of a chairman appointed by the Secretary of State and not less than 10 nor more than 13 other members so appointed. Each member of the Committee shall be appointed to hold office for such a period of not more than 5 years, nor less than 3 years, as the Secretary of State shall determine. The Secretary of State may, at any time before the expiration of the term of office of any member, extend or further extend that member's term of office; but no one extension shall be for a period of more than 5 years from the date when the term of office would otherwise expire. Any member— shall be eligible for reappointment from time to time on or after the expiration of his term of office; may by notice in writing to the Secretary of State resign office at any time, while remaining eligible for reappointment. Of the members of the Committee (other than the chairman) there shall be appointed— one after consultation with organisations representative of employers; one after consultation with organisations representative of workers; and one after consultation with the head of the Northern Ireland Department; and the Committee shall include at least one person with experience of work among, and of the needs of, the chronically sick and disabled. In selecting a person with such experience regard shall be had to the desirability of having a chronically sick or disabled person. The Secretary of State may remove a member of the Committee on the ground of incapacity or misbehaviour. The Secretary of State shall appoint a secretary to the Committee and may appoint such other officers and such servants to the Committee, and there shall be paid to them by the Secretary of State such salaries and allowances, as the Secretary of State may with the consent of the Treasury determine. The expenses of the Committee to such an amount as may be approved by the Treasury shall be paid by the Secretary of State. There may be paid as part of the expenses of the Committee— to all or any of the mdmbers of the Committee, such salaries or other remuneration and travelling and other allowances; and to persons attending its meetings at the request of the Committee, such travelling and other allowances (including compensation for loss of remunerative time), as the Secretary of State may with the consent of the Treasury determine. The Secretary of State may pay or make provision for paying, to or in respect of any member of the Committee, such sums by way of pensions, superannuation allowances and gratuities as the Secretary of State may determine with the consent of the Treasury. Where a person ceases to be a member of the Committee otherwise than on the expiry of his term of office and it appears to the Secretary of State that there are special circumstances which make it right for the person to receive compensation the Secretary of State may make to him a payment of such amount as the Secretary of State may determine with the consent of the Treasury. The Committee may act notwithstanding any vacancy among the members. The Committee may make rules for regulating its procedure (including the quorum of the Committee). The Council shall consist of a chairman appointed by the Secretary of State and such number of other members so appointed as the Secretary of State may determine. The members other than the chairman shall include an equal number of persons appointed by the Secretary of State, after consultation with such organisations as he thinks fit, to represent employers and employed earners respectively. The Secretary of State may pay— to the chairman and other members of the Council, such salaries or other remuneration; to persons who are not members of the Council but who at the Council's invitation are joined with its members as advisers at a Council meeting or a meeting of any committee of the Council held to consider questions on which they are specially qualified, such fees; and to the chairman and other members of the Council and to persons attending meetings at the Council's request or attending meetings of any committee of the Council at the Council's or committee's request, such expenses and travelling and other allowances, Any payment under paragraph (a) of sub-paragraph (1) above may be made either in lieu of or in addition to any payment to the recipient under paragraph (c) of that sub-paragraph. Any payment under sub-paragraph (1)(b) above may be made either in lieu of or in addition to any expenses or travelling or other allowances payable to the recipient apart from that sub-paragraph. Regulations under section 78(3) or 79(3) of the Welfare Reform Act 2012. Regulations under section 72(3) or 73(10) of the Contributions and Benefits Act. Regulations relating only to industrial injuries benefit. Regulations contained in a statutory instrument which states that it contains only provisions in consequence of an order under one or more of the following provisions— section 141, 143, ... or 145 above; section 150 or 150A above. Regulations under section 96A of the Welfare Reform Act 2012. Regulations contained in a statutory instrument which states that it contains only regulations to make provision consequential on regulations under section 5 of the Contributions and Benefits Act. Regulations prescribing the rate or any of the rates of child benefit in Great Britain. Regulations varying social security benefits following an increase of the rate or any of the rates of child benefit in Great Britain. Regulations under section ... 167 of the Contributions and Benefits Act. Regulations made for the purpose only of consolidating other regulations revoked by them. Regulations under section 121(1)(b) of the Contributions and Benefits Act. Regulations contained in a statutory instrument which states that it contains only provision in consequence of an order under section 141, 143, ... , 150 or 150A above. Regulations contained in a statutory instrument made within a period of 6 months from the date of any Act passed after this Act and directed to be construed as one with this Act, where the statutory instrument states that it contains only regulations to make provision consequential on the passing of the Act, and the Act does not exclude this paragraph in respect of the regulations. Regulations contained in a statutory instrument which states that it contains only regulations making with respect to industrial injuries or its administration the same or substantially the same provision as has been, or is to be, made with respect to other benefit as defined in section 122(1) of the Contributions and Benefits Act or its administration. Regulations contained in a statutory instrument which states that the only provision with respect to industrial injuries benefit or its administration that is made by the regulations is the same or substantially the same as provision made by the instrument with respect to other benefit as defined in section 122(1) of the Contributions and Benefits Act or its administration. The provisions of this paragraph shall have effect with respect of schemes under paragraph 2 of Schedule 8 to the Contributions and Benefits Act, and any such scheme is hereinafter in this paragraph referred to as “a scheme”. A scheme may make such incidental, supplementary, consequential or transitional provision as appears to the Secretary of State to be necessary or expedient for the purposes of that paragraph. A scheme shall in particular make provision with respect to the making of claims for allowances, with respect to the determination of questions arising on or in connection with any such claim or the payment of allowances, and with respect to any other matters necessary for the proper administration of any scheme; and, subject to any provisions of a scheme for reviewing decisions, the decision in accordance with a scheme of any question arising under a scheme shall be final for the purposes of paragraph 2 of Schedule 8 to the Contributions and Benefits Act. Without prejudice to the generality of sub-paragraph (2) above, a scheme may make provision— for the Secretary of State to be charged with the general administration of any scheme and (subject to any provisions of a scheme) with the determination of questions arising under any scheme, and for enabling the decision of the Secretary of State on any such question to be proved in legal proceedings by means of a certificate or otherwise; for enabling any class or description of such questions to be determined as if they had arisen under Parts II to VI of the Contributions and Benefits Act; for applying, with or without modifications, section 187(1) and (2) above, or for making provision corresponding to them; for requiring persons claiming or receiving allowances to furnish information and evidence and to undergo medical or other examination, for summoning persons to attend and give evidence or produce documents at any hearing for the purpose of determining questions arising under a scheme, and for authorising the administration of oaths to witnesses at any such hearing; for requiring the repayment to the Secretary of State in whole or in part of payments under paragraph 2 of Schedule 8 to the Contributions and Benefits Act subsequently found not to have been due, for the deduction of any sums so required to be repaid from payments under that paragraph or by way of industrial injuries benefit, and for the deduction from payments under that paragraph of any sums which may by virtue of any provision of this Act be recovered by deduction from any payment by way of such benefit. The Secretary of State may make such payments in connection with the administration of any scheme (including payments on account of travelling expenses or loss of remunerative time or both to persons required to undergo medical or other examination or to attend any hearing for the purpose of determining questions arising under any such scheme), as he may with the consent of the Treasury determine. Notwithstanding anything in this Act, Chapter II of Part I of the Social Security Act 1998 or the Contributions and Benefits Act, a scheme shall not require a person to submit himself to medical treatment. A scheme varying an earlier scheme may do so in such a way as to make allowances payable, or payable at an increased rate, under the earlier scheme in respect of periods before the making of the later scheme. Subject to sub-paragraph (2) below, sub-paragraphs (2) to (6) of paragraph 1 above shall have effect for the purposes of paragraph 4 of Schedule 8 to the Contributions and Benefits Act as if in those sub-paragraphs— any reference to a scheme were a reference to a scheme under paragraph 4; any reference to paragraph 2 of Schedule 8 to the Contributions and Benefits Act were a reference to paragraph 4; any reference to allowances (other than the reference in sub-paragraph (4)) included a reference to any other payment under paragraph 4. Nothing in this Schedule or in Schedule 8 to that Act shall authorise the recovery of sums by deduction from payments under paragraph 4 of that Schedule in respect of the death of any person, or the abatement of such payments. Without prejudice to the powers conferred by paragraph 1 above as applied by this paragraph, a scheme under paragraph 4 may in particular make provision for the determination by a medical board of questions of such classes as may be prescribed by the scheme. Without prejudice to the provision made by sub-paragraphs (1) and (3) above with respect to the determination of questions, such a scheme may, where it appears to the Secretary of State expedient so as to avoid the introduction or working of the scheme being impeded, provide that, in any circumstances prescribed by the scheme, a person shown to be disabled by a disease shall be presumed for the purposes of the scheme to have been disabled by that disease for such period previously, and the disablement to have been during that period or any part of it of such a nature and degree, as may be so prescribed. A scheme under paragraph 2 or 4 of Schedule 8 to the Contributions and Benefits Act may include provisions for adjusting the rate of, or extinguishing any right to, an allowance under the paragraph in question or under the other of those paragraphs in a case where the same person is, or would otherwise be, entitled separately in respect of two or more injuries or diseases to an allowance under the paragraph in question or, as the case may be, to both such an allowance and an allowance under the other of those paragraphs. Where immediately before 22nd June 1967 (the commencement of the Industrial Injuries and Diseases (Old Cases) Act 1967) a person was receiving payments by virtue of section 3(2) of the Workmen's Compensation and Benefit (Amendment) Act 1965 of a greater amount or aggregate amount than, but for the provisions of this sub-paragraph, he would have been entitled to receive on or after 6th April 1975 (the commencement of the Old Cases Act) by way of allowances under section 2 or 5 of that Act, he shall continue to be entitled to that greater amount or aggregate amount for any period commencing on or after that date for which he would have so continued if neither Act had been passed. A scheme under paragraph 2 or 4 of Schedule 8 to the Contributions and Benefits Act may make provision in relation to allowances under that Schedule corresponding to the provision made by section 71 above in relation to the benefits to which it applies. In this Schedule—“the former National Insurance Acts” means the National Insurance Act 1946 and the National Insurance Act 1965; and“the former Industrial Injuries Acts” means the National Insurance (Industrial Injuries) Act 1946 and the National Insurance (Industrial Injuries) Act 1965. Claims and payments Section 5 above shall have effect in relation to the benefits specified in sub-paragraph (2) below as it has effect in relation to the benefits to which it applies by virtue of subsection (2). The benefits mentioned in sub-paragraph (1) above are benefits under— the former National Insurance Acts; the former Industrial Injuries Acts; the National Assistance Act 1948; the Supplementary Benefit Act 1966; the Supplementary Benefits Acts 1976; the Family Income Supplements Act 1970. Sections 8 to 18, 29 to 31 and 39 of the Social Security Act 1998 and sections 124 to 124B above shall have effect for the purposes of the benefits specified in paragraph 2(2) above as they have effect for the purposes of benefit within the meaning of section 122 of the Contributions and Benefits Act other than attendance allowance, disability living allowance and disability working allowance. Procedure regulations made under section 16 of the Social Security Act 1998 by virtue of sub-paragraph (1) may make different provision in relation to each of the benefits specified in paragraph 2(2) above. Section 71 above shall have effect in relation to the benefits mentioned in paragraph 2(2) above as it has effect in relation to the benefits to which it applies by virtue of subsection (11). Section 74 above shall have effect in relation to supplementary benefit as it has effect in relation to income support. The reference to housing benefit in section 75 above includes a reference to housing benefits under Part II of the Social Security and Housing Benefit Act 1982. Part IV of this Act shall have effect as if the following Acts were included in the Acts comprised in the relevant social security legislation— the Supplementary Benefits Act 1976; Section 116 above shall have effect as if any reference to this Act in that section included— the Supplementary Act 1976; the Family Income Supplements Act 1970. Note: Abbreviations used in this Table are the same as those used in the Table of Derivations for the Social Security Contributions and Benefits Act. They are set out at the beginning of that Table. The Table does not acknowledge the general changes made by paragraph 1 of Schedule 8 to the Health and Social Services and Social Security Adjudications Act 1983. That paragraph transferred adjudication functions to adjudication officers and social security appeal tribunals The Table does not contain any entries in respect of section 66(2) of the Social Security Pensions Act 1975 (c. 60) which provides that, with certain exceptions, that Act and the Social Security Act 1975 (c. 14) shall have effect as if the provisions of the Social Security Pensions Act 1975 were contained in the Social Security Act 1975. The effect is that the general provisions of the Social Security Act 1975 apply to the provisions of the Social Security Pensions Act 1975. The Table does not show the effect of transfer of functions orders. S. 1(1A)-(1C) inserted (7.11.1997 for the purposes of authorising the making of regs; 1.12.1997 for all other purposes) by Social Security Administration (Fraud) Act 1997 (c. 47), ss. 19, 25(1); S.I. 1997/2669, art. 2 S. 1(4)(aa) inserted (22.4.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 38; S.I. 1996/1126, art. 2(a) Ss. 2A, 2B and cross-heading inserted (11.11.1999) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 57, 89(4)(a) 1990 c. 27. S. 3 and cross-heading substituted (24.4.2000 for specified purposes, 9.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 17; S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I S. 5(1)(e) substituted (5.7.1999 for specified purposes, 6.9.1999 for specified purposes, 5.10.1999 for specified purposes, 18.10.1999 for specified purposes, 29.11.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 79(1)(a); S.I. 1999/1958, art. 2(1)(b), Sch. 1; S.I. 1999/2422, art. 2(c), Sch. 1; S.I. 1999/2739, art. 2, Sch. 1; S.I. 1999/2860, art. 2(c), Sch. 1; S.I. 1999/3178, art. 2(1)(a), Sch. 1 S. 5(2)(aa) inserted (22.4.1996) Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 39; S.I. 1996/1126, art. 2(a) S. 5(4) repealed (2.7.2001) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 79(2), Sch. 8; S.I. 2001/2316, art. 2(a)(c)(i) S. 5(6) inserted (with unlimited retrospective effect) by Housing Act 1996 (c. 52), s. 120(1) (with s. 120(2)) Words in s. 7(3)(b) substituted (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 13 S. 7A and cross-heading inserted (11.11.1999) by the Welfare Reform and Pensions Act 1999 (c. 30), ss. 71, 89(4)(a) Words substituted (5.10.99) in s. 11(1) by para. 3(b) of Sch. 1 to the Tax Credits Act 1999 (c. 10). S. 13(1A)-(1C) inserted (17.4.2000 for specified purposes, 15.5.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 69, 89(1); S.I. 2000/1047, art. 2(1) Words in s. 14(2) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 42; S.I. 1999/527, art. 2(b), Sch. 2 S. 15(1A) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 43; S.I. 1999/527, art. 2(b), Sch. 2 S. 15A and cross-heading inserted (1.7.1992) by Social Security (Mortgage Interest Payments) Act 1992 (c. 33), Sch. para. 1 1972 c. 70. 1973 c. 65. S. 71(2) substituted (with effect where a determination under s. 71(1) made after 24.7.1996) by Social Security (Overpayments) Act 1996 (c. 51), s. 1(2) (with s. 1(5)) Words in s. 71(2) inserted (5.7.1999 for specified purposes, 6.9.1999 for specified purposes, 5.10.1999 for specified purposes, 18.10.1999 for specified purposes, 29.11.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 81; S.I. 1999/1958, art. 2(1)(b), Sch. 1; S.I. 1999/2422, art. 2(c), Sch. 1; S.I. 1999/2739, art. 2, Sch. 1; S.I. 1999/2860, art. 2(c), Sch. 1; S.I. 1999/3178, art. 2(1)(a), Sch. 1 S. 71(5A) inserted (with effect where a determination under s. 71(1) made after 24.7.1996) by Social Security (Overpayments) Act 1996 (c. 51), s. 1(4) (with s. 1(5)) Words in s. 71(5A) substituted (5.7.1999 for specified purposes, 6.9.1999 for specified purposes, 5.10.1999 for specified purposes, 18.10.1999 for specified purposes, 29.11.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 81; S.I. 1999/1958, art. 2(1)(b), Sch. 1; S.I. 1999/2422, art. 2(c), Sch. 1; S.I. 1999/2739, art. 2, Sch. 1; S.I. 1999/2860, art. 2(c), Sch. 1; S.I. 1999/3178, art. 2(1)(a), Sch. 1 Words in s. 71(11)(b) omitted (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 3; S.I. 1996/2208, art. 2(b) S. 71ZA inserted (5.10.1998) by the Social Security Act 1998 (c. 14), ss. 75(1), 87(2) (with s. 75(2), Sch. 6 para. 8); S.I. 1998/2209, art. 2(e) Words in s. 71A(1) substituted (18.10.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 82; S.I. 1999/2860, art. 2(c), Sch. 1 S. 72 repealed (7.10.1996) by the Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 3; S.I. 1996/2208, art. 2(b) S. 71A and cross-heading inserted (7.10.1996) by Jobseekers Act 1995 (c. 18), ss. 18, 41(2); S.I. 1996/2208, art. 2(b) Word in s. 73(1) inserted (11.6.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 49(2)(a); S.I. 1996/1509, art. 2, Sch. Words in s. 73(1) substituted (11.6.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 49(2)(b); S.I. 1996/1509, art. 2, Sch. S. 73(4) substituted (11.6.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 49(3); S.I. 1996/1509, art. 2, Sch. S. 74A inserted (1.10.1995) by Child Support Act 1995 (c. 34), ss. 25, 30(4); S.I. 1995/2302, art. 2(b), Sch. Pt. II Words in s. 75(1) substituted (1.7.1997) by Social Security Administration (Fraud) Act 1997 (c. 47), s. 25(1), Sch. 1 para. 3; S.I. 1997/1577, art. 2, Sch. Words in s. 75(1) repealed (1.7.1997) by Social Security Administration (Fraud) Act 1997 (c. 47), s. 25(1), Sch. 2; S.I. 1997/1577, art. 2, Sch. S. 75(3) substituted (1.11.2000 for specified purposes, 1.10.2001 for all other purposes) by the Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 71, 86; S.I. 2000/2950, art. 3(b); S.I. 2001/2295, art. 2(d) s. 75(5)-(7) inserted (8.10.1997 for specified purposes, 3.11.1997 for all other purposes) by Social Security Administration (Fraud) Act 1997 (c. 47), ss. 16, 25(1); S.I. 1997/2417, art. 2(2) Words in s. 76(1) substituted (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 15(1) Words in s. 76(1) substituted (1.4.1996) by Local Government etc. (Scotland) Act 1994 (c. 39), s. 184(2), Sch. 13 para. 175(3); S.I. 1996/323, art. 4(c) Words in s. 76(2) repealed (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 15(2), Sch. 14 Words in s. 76(3)(b) substituted (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para 15(3) S. 76(4)(5)(7) repealed (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 15(4), Sch. 14 Words in s. 77(1) substituted (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 16(1) Words in s. 77(1) substituted (1.4.1996) by Local Government etc. (Scotland) Act 1994 (c. 39), s. 814(2), Sch. 13 para. 175(3); S.I. 1996/323, art. 4(c) S. 77(2)(3) repealed (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 16(2), Sch. 14 Unreliable heading S. 78(3A)(3B) inserted (7.10.1996) by Jobseekers Act 1995 (c. 18), ss. 32(2), 41(2); S.I. 1996/2208, art. 2(b) 1986 c.45 1980 c.30. 1971 c.77. Words in s. 78(6)(d) inserted (11.6.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 51; S.I. 1996/1509, art. 2, Sch. 1987 c. 42. Pt. 4 repealed (6.10.1997) by Social Security (Recovery of Benefits) Act 1997 (c. 27), s. 33, Sch. 3 para. 3, Sch. 4; S.I. 1997/2085, art. 2(2) S.105(4) inserted (11.6.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 53(4); S.I. 1996/1509, art. 2, Sch. 1950 c. 37. 1958 c. 39. 1972 c. 18 1974 c. 4. 1988 c. 34. Ss. 109A, 109B, 109C substituted for s. 110 (2.4.2001) by the Child Support, Pensions and Social Security Act 2000 (c. 19), s. 86, Sch. 6 para. 2; S.I. 2001/1252, art. 2(1)(a) S. 110A substituted for ss. 110A, 110B (2.4.2001) by Child Support, Pensions and Social Security Act 2000 (c. 19), s. 86, Sch. 6 para. 3; S.I. 2001/1252, art. 2(1)(a) Words in s. 111(1) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 5 para. 4(2)(a); S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 111(3) substituted (2.4.2001) by Child Support, Pensions and Social Security Act 2000 (c. 19), s. 86, Sch. 6 para. 4(a); S.I. 2001/1252, art. 2(1)(a) S. 111A inserted (1.7.1997) by Social Security Administration (Fraud) Act 1997 (c. 47), ss. 13, 25(1); S.I. 1997/1577, art. 2, Sch. Word in s. 111A(1)(a) inserted (26.9.2001 for specified purposes, 18.10.2001 in so far as not already in force) by Social Security Fraud Act 2001 (c. 11), ss. 16(1)(a), 20(1); S.I. 2001/3251, art. 2(1) Word in s. 111A(1) inserted (2.4.2001) by Child Support, Pensions and Social Security Act 2000 (c. 19), s. 86, Sch. 6 para. 5; S.I. 2001/1252, art. 2(1)(a) S. 111A(2) repealed (2.4.2001) by Child Support, Pensions and Social Security Act 2000 (c. 19), s. 86, Sch. 9 Pt. VI; S.I. 2001/1252, art. 2(1)(e) Word in s. 111A(4) substituted (26.9.2001 for specified purposes, 18.10.2001 in so far as not already in force) by Social Security Fraud Act 2001 (c. 11), ss. 16(1)(c), 20(1); S.I. 2001/3251, art. 2(1) Word in s. 112(1) inserted (2.4.2001) by Child Support, Pensions and Social Security Act 2000 (c. 19), s. 86, Sch. 6 para. 6; S.I. 2001/1252, art. 2(1)(a) Words in s. 112(1) substituted (1.7.1997) by Social Security Administration (Fraud) Act 1997 (c. 47), s. 25(1), Sch. 1 para. 4(2); S.I. 1997/1577, art. 2, Sch. S. 112(1A)-(1F) substituted for s. 112(1A) (26.9.2001 for specified purposes, 18.10.2001 in so far as not already in force) by Social Security Fraud Act 2001 (c. 11), ss. 16(3), 20(1); S.I. 2001/3251, art. 2(1) Words in s. 112(2) substituted (1.7.1997) by Social Security Administration (Fraud) Act 1997 (c. 47), s. 25(1), Sch. 1 para. 4(3); S.I. 1997/1577, art. 2, Sch. S. 112(3) repealed (2.4.2001) by Child Support, Pensions and Social Security Act 2000 (c. 19), s. 86, Sch. 9 Pt. VI; S.I. 2001/1252, art. 2(1)(e) S. 113 substituted (4.3.1999 for specified purposes, 6.4.1999 in so far as not already in force) by Social Security Act 1998 (c. 14), ss. 60, 87(2); S.I. 1999/526, art. 2(2)(d) Words in s. 113(1) substituted (1.11.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19), s. 86, Sch. 6 para. 7(1); S.I. 2000/2950, art. 2(d)(i) Words in s. 113(2) substituted (6.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 5 para. 5; S.I. 1999/527, art. 2(c), Sch. 3 Ss. 114, 114A substituted for s. 114 (4.3.1999 for specified purposes, 6.4.1999 for specified purposes) by Social Security Act 1998 (c. 14), ss. 61, 87(2); S.I. 1999/526, art. 2(2)(e) Words in s. 115(1) inserted (11.6.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 55; S.I. 1996/1509, art. 2, Sch. S. 115A inserted (21.11.1997 for specified purposes, 18.12.1997 for all other purposes) by Social Security Administration (Fraud) Act 1997 (c. 47), ss. 15, 25(1) (with s. 25(7)); S.I. 1997/2766, art. 2(1) Words in s. 116(1) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 21(2); S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 116(2) substituted (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 17(1) Words in s. 116(2)(a) substituted (11.6.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 56(3); S.I. 1996/1509, art. 2, Sch. S. 116(2A) inserted (1.7.1997) by Social Security Administration (Fraud) Act 1997 (c. 47), s. 25(1), Sch. 1 para. 5; S.I. 1997/1577, art. 2, Sch. S. 116(4)(a) omitted (1.4.1997) by virtue of Housing Act 1996 (c. 52), s. 232(3), Sch. 13 para. 3(3)(a); S.I. 1997/618, art. 2(1) (with Sch.) Words in s. 116(5) substituted (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 17(2) S. 116(5A) inserted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 21(3); S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 116(5A) substituted (11.11.99) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(4)(d), Sch. 11 para. 5. S. 116(6) repealed (29.11.99) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 83, Sch. 8; S.I. 1999/3178, art. 2(1), Sch. 1 Words in s. 116(7) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 21(4); S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 116(7)(a) inserted (11.6.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 56(4); S.I. 1996/1509, art. 2, Sch. Words in s. 116(7)(a) substituted (1.4.1996) by Criminal Procedure (Consequential Provisions) (Scotland) Act 1995 (c. 40), s. 7(2), Sch. 4 para. 82(a) S. 117 substituted (5.7.1999) by Social Security Act 1998 (c. 14), Sch. 7 para. 84 S. 117A inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 7 para. 13; S.I. 1999/527, art. 2(b), Sch. 2 S. 118(1A)(2) repealed (6.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 5 para. 7(3), Sch. 10 Pt. I; S.I. 1999/527, art. 2(c), Sch. 3 Words in s. 118(4) substituted (6.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 5 para. 7(5); S.I. 1999/527, art. 2(c), Sch. 3 Words in s. 119(1) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 22; S.I. 1999/527, art. 2(b), Sch. 2 S. 119(2) repealed (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 85, Sch. 8; S.I. 1999/526, art. 2(3)(4)(b) Words in s. 120(1) repealed (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 86(1), Sch. 8; S.I. 1999/526, art. 2(3)(4)(b) Words in s. 120(3)(4) inserted (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 86(2)(a)(3)(a); S.I. 1998/2209, art. 2(c), Sch. Pt. III Words in s. 120(3)(4) substituted (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 15(3); S.I. 1997/664, art. 2(3), Sch. Pt. II Words in s. 120(3)(4) substituted (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 86(2)(b)(3)(b); S.I. 1998/2209, art. 2(3)(4)(b) Word in s. 120(4) substituted (with effect in relation to the tax year beginning 6.4.2000 and subsequent tax years) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 74(6), 86 (with s. 74(8)) S. 120(4A) inserted (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 86(4); S.I. 1998/2209, art. 2(c), Sch. Pt. III S. 120(5)(b) and preceding word repealed (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 86(5)(a), Sch. 8; S.I. 1999/526, art. 2(3), (4)(b), (c)(iv) Word in s. 120(6) inserted (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 86(6); S.I. 1998/2209, art. 2(c), Sch. Pt. III Words in s. 121(1) repealed (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 87, Sch. 8; S.I. 1999/526, art. 2 1980 c. 43 Words in s. 121(2) repealed (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 87, Sch. 8; S.I. 1999/526, art. 2 1975 c. 21. Words in s. 121(5) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 24; S.I. 1999/527, art. 2(b), Sch. 2 Ss. 121C, 121D inserted (6.4.1999) by Social Security Act 1998 (c. 14), ss. 64, 87(2); S.I. 1999/526, art. 2(4)(a) Words in s. 121C substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 5 para. 10; S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 121D substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 5 para. 11(2); S.I. 1999/527, art. 2(b), Sch. 2 S. 121DA inserted (1.11.1000 for specified purposes, 2.4.2001 in so far as not already in force) by the Child Support, Pensions and Social Security Act 2000 (c. 19), s. 86, Sch. 6 para. 8; S.I. 2000/2950, art. 2(d)(ii); S.I. 2001/1252, art. 2(1)(a) Words in s 121E inserted (11.11.1999) by the Welfare Reform and Pensions Act 1999 (c. 30), s. 89(4)(d), Sch. 11 para. 7 Words in s. 121F(2) inserted (11.11.1999) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(4)(d), Sch. 11 para. 8 Ss. 121E, 121F and cross-heading inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 6 para. 1; S.I. 1999/527, art. 2(b), Sch. 2 S. 122A repealed (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 6 para. 4, Sch. 10 Pt. I; S.I. 1999/527, art. 2(b), Sch. 2 S. 122AA inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 6 para. 3; S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 122B(2)(b) repealed (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 6 para. 5, Sch. 10 Pt. I; S.I. 1999/527, art. 2(b), Sch. 2 S. 122B and cross-heading inserted (1.7.1997) by Social Security Administration (Fraud) Act 1997 (c. 47), ss. 2(1), 25(1); S.I. 1997/1577, art. 2, Sch. Words in s. 123(2)(b) substituted (1.7.1997) by Social Security Administration (Fraud) Act 1997 (c. 47), s. 25(1), Sch. 1 para. 6; S.I. 1997/1577, art. 2, Sch. S. 123(6A) inserted (3.1.1995) by Deregulation and Contracting Out Act 1994 (c. 40), s. 82(2)(f), Sch. 16 para. 21 Words in s. 123(6A) substituted (5.7.1999 for specified purposes, 6.9.1999 for specified purposes, 5.10.1999 for specified purposes, 18.10.1999 for specified purposes, 29.11.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 88; S.I. 1999/1958, art. 2(1)(b), Sch. 1; S.I. 1999/2422, art. 2(c), Sch. 1; S.I. 1999/2739, art. 2, Sch. 1; S.I. 1999/2860, art. 2, Sch. 1; S.I. 1999/3178, art. 2(1)(a), Sch. 1 Ss. 123(7)(a) repealed (1.4.99) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch 10 Pt. I; S.I. 1999/527, art. 2(b), Sch. 2 S. 123(8)(ha)-(hc) inserted (1.7.1997) by Social Security Administration (Fraud) Act 1997 (c. 47), ss. 4(2)(a), 25(1); S.I. 1997/1577, art. 2, Sch. Word in s. 123(8) repealed (1.7.1997) by Social Security Administration (Fraud) Act 1997 (c. 47), s. 25(1), Sch. 2; S.I. 1997/1577, art. 2, Sch. S. 123(8)(ja)-(jc) inserted (1.7.1997) by Social Security Administration (Fraud) Act 1997 (c. 47), ss. 4(2)(b), 25(1); S.I. 1997/1577, art. 2, Sch. Words in s. 123(8)(k) substituted (1.7.1997) by Social Security Administration (Fraud) Act 1997 (c. 47), ss. 4(2)(c), 25(1); S.I. 1997/1577, art. 2, Sch. Words in s. 123(9)(d) substituted (1.7.1997) by Social Security Administration (Fraud) Act 1997 (c. 47), s. 25(1), Sch. 1 para. 6; S.I. 1997/1577, art. 2, Sch. S.I. 1986/595 (N.I. 4). S.R. (N.I.) 1980 No. 346. Ss. 124-124B modified by Pension Schemes Act 1993 (c. 48), s. 167(5) (as substituted (5.12.2006) by S.I. 2005/3129, Sch. 1 para. 5) S. 124(1)(aa) inserted (11.6.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 59; S.I. 1996/1509, art. 2, Sch. S. 125 applied (7.2.1994) by Pension Schemes Act 1993 (c. 48), s. 167(1)(2), 193(2); S.I. 1994/86, art. 2 Words in s. 125(1) inserted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 25(a); S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 125(1) inserted (11.6.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 60(a); S.I. 1996/1509, art. 2, Sch. Words in s. 125(1) inserted (6.10.1997) by Social Security (Recovery of Benefits) Act 1997 (c. 27), Sch. 3 para. 5; S.I. 1997/2085, art. 2(2) Words in s. 125(1) inserted (5.7.1999 for specified purposes, 6.9.1999 for specified purposes, 5.10.1999 for specified purposes, 18.10.1999 for specified purposes, 29.11.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 89; S.I. 1999/1958, art. 2(1)(b), Sch. 1; S.I. 1999/2422, art. 2(c), Sch. 1; S.I. 1999/2739, art. 2, Sch. 1; S.I. 1999/2860, art. 2, Sch. 1; S.I. 1999/3178, art. 2(1)(a), Sch. 1 Words in s. 125(1) substituted (11.6.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 60(b); S.I. 1996/1509, art. 2, Sch. Words in s. 126(1) inserted (11.6.96) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 61; S.I. 1996/1509, art. 2, Sch. Ss. 127, 128, 128A and cross-headings repealed (1.7.1997 except for the repeal of s. 128A and cross-heading) by Social Security Administration (Fraud) Act 1997 (c. 47), Sch. 2; S.I. 1997/1577, art. 2, Sch. Ss. 127, 128, 128A and cross-headings repealed (1.7.1997 except for the repeal of s. 128A and cross-heading) by Social Security Administration (Fraud) Act 1997 (c. 47), s. 25(1), Sch. 2; S.I. 1997/1577, art. 2, Sch. S. 126A and cross-heading inserted (8.10.1997) by Social Security Administration (Fraud) Act 1997 (c. 47), ss. 11, 25(1); S.I. 1997/2417, art. 2(1) S. 130(1)(a) substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 49(a); S.I. 1994/2926, art. 2(4), Sch. Pt. IV S. 130(1)(e) and preceding word repealed (3.11.2000 for specified purposes, 6.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s 89(1), Sch. 13 Pt. IV; S.I. 2000/2958, art. 2(3)-(5) (with art. 4) Words in s. 130(4) inserted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 26(a); S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 130(4)(b)(c) inserted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 26(b); S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 130(1)(b) substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 50(a); S.I. 1994/2926, art. 2(4), Sch. Pt. IV S.

132(1)(d) and preceding word repealed (3.11.2000 for specified purposes, 6.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s 89(1), Sch. 13 Pt. IV; S.I. 2000/2958, art. 2(3)-(5) (with art. 4) Words in s. 130(6) inserted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 27; S.I. 1999/527, art. 2(b), Sch. 2 S. 134(1)-(1B) substituted for s. 134(1) (1.4.1997) by Housing Act 1996 (c. 52), s. 232(3), Sch. 12 para. 1(2); S.I. 1997/618, art. 2(1) (with Sch.) Words in s. 134(2) omitted (1.4.1997) by virtue of Housing Act 1996 (c. 52), s. 232(3), Sch. 12 para. 1(3); S.I. 1997/618, art. 2(1) (with Sch.) S. 134(3)(4) omitted (1.4.1997) by virtue of Housing Act 1996 (c. 52), s. 232(3), Sch. 12 para. 1(4); S.I. 1997/618, art. 2(1) (with Sch.) S. 134(6)(7) omitted (1.4.1997) by virtue of Housing Act 1996 (c. 52), s. 232(3), Sch. 12 para. 1(4); S.I. 1997/618, art. 2(1) (with Sch.) Words in s. 134(9) substituted (1.4.1997) by Housing Act 1996 (c. 52), s. 232(3), Sch. 12 para. 1(6); S.I. 1997/618, art. 2(1) (with Sch.) S. 134(12) substituted (1.4.1997) by Housing Act 1996 (c. 52), s. 232(3), Sch. 12 para. 1(8); S.I. 1997/618, art. 2(1) (with Sch.) Ss. 135-137 repealed (24.9.1996) by Housing Act 1996 (c. 52), s. 232(3), Sch. 19 Pt. VI; S.I. 1997/618, art. 2(1) (with Sch.) S.140 repealed (1.4.1997) by Housing Act 1996 (c. 52), s. 232(2), Sch. 19 Pt. VI; S.I. 1997/618, art. 2(1) (with Sch.) Unreliable marginal note. Unreliable words in heading. Words in s. 141(1) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 44(2); S.I. 1999/527, art. 2(b), Sch. 2 S.143(1)(a)(b) substituted (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 90(1); S.I. 1999/418, art. 2 S.143(4)(a) substituted (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 90(2); S.I. 1999/418, art. 2 S.143A repealed (6.4.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(3)(c), Sch. 13 Pt. VI; S.I. 1999/3420, art. 4(e) Words in s. 144(1) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 48(a); S.I. 1999/527, art. 2(b), Sch. 2 S. 145(1)-(3) substituted (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 92; S.I. 1999/418, art. 2 S. 146 repealed (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 93, Sch. 8; S.I. 1999/418, art. 2 Words in s. 147(1)-(3) repealed (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 94, Sch. 8; S.I. 1999/418, art. 2 S. 148 extended (with effect in relation to a person who attains pensionable age after 5.4.2000) by Pensions Act 1995 (c. 26), ss. 128(3)(4), 180(2) (with s. 128(5)(6)) (as read with Child Support, Pensions and Social Security Act 2000 (c. 19), s. 33(3)(4)) Words in s. 148(2) substituted (1.12.2000) by the Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 37, 86; S.I. 2000/3166, art. 2(2)(a) Words in s. 148(7) substituted (7.2.1994) by Pension Schemes Act 1993 (c. 48), s. 193(2), Sch. 8 para. 27; S.I. 1994/86, art. 2 S. 149 repealed (6.4.1995) by The Statutory Sick Pay Percentage Threshold Order 1995 (S.I. 1995/512), arts. 1(1), 6(2)(b) S. 150(1)(aa) inserted (18.11.1994) by Social Security (Incapacity for Work) Act 1994 (c. 18), ss 2(3), 16(3); S.I. 1994/2926, art. 2(1), Sch. Pt. 1 S. 150(1)(ca) inserted (1.12.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 12 para. 24(a); S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV S. 150(1)(da) inserted (1.12.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 12 para. 24(b); S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV Words in s. 150(1)(e)(i) substituted (7.2.94) by Pension Schemes Act 1993 (c. 48), s. 193(2), Sch. 8 para. 28(a); S.I. 1994/86, art. 2 S. 150(1)(k) inserted (11.6.96) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 64(2); S.I. 1996/1509, art. 2, Sch. Words in s. 150(3)(a) substituted (18.11.1994) by Social Security (Incapacity for Work) Act 1994 (c. 18), ss 9(4), 16(3); S.I. 1994/2926, art. 2(1), Sch. Pt. 1 Word in s. 150(3) inserted (18.11.1994) by Social Security (Incapacity for Work) Act 1994 (c. 18), ss 2(3), 16(3); S.I. 1994/2926, art. 2(1), Sch. Pt. 1 Words in s. 150(7) inserted (11.6.96) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 64(3); S.I. 1996/1509, art. 2, Sch. Words in s. 150(10)(b) substituted (5.10.1999) by Tax Credits Act 1999 (c. 10), s. 20(2), Sch. 1 paras. 1, 3(e) S. 150(10A) inserted (7.2.94) by Pension Schemes Act 1993 (c. 48), s. 193(2), Sch. 8 para 28(b); S.I. 1994/86, art. 2 1965 c. 51. 1975 c. 18. Words in s. 150(11) substituted (19.7.1995) by Pensions Act 1995 (c. 26), ss. 131(2), 180(2) Words in s. 151(1) inserted (19.7.1995) by Pension Act 1995 (c. 26), ss. 130(2), 180(2) Words in s. 151(4) substituted (7.2.1994) by Pension Schemes Act 1993 (c. 48), s. 193(2), Sch. 8 para. 29(a); S.I. 1994/86, art. 2 S. 153 omitted (1.7.1992 until a day to be appointed) by Social Security (Consequential Provisions) Act 1992 (c. 6), s. 6, Sch. 4 paras. 1, 16 1975 c. 18 Words in s. 155(7) substituted (19.7.1995) by Pensions Act 1995 (c. 26), ss. 131(3), 180(2) S. 155A inserted (16.11.1998) by Social Security Act 1998 (c. 14), ss. 76, 87(2); S.I. 1998/2780, art. 2(b) Words in s. 155A(1)(a)(i) inserted (1.12.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 12 para. 25(2); S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV S. 156 substituted (19.7.1995) by Pensions Act 1995 (c. 26), ss. 130(1), 180(2) Words in s. 159(2) substituted (29.11.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 95; S.I. 1999/3178, art. 2(1)(a), Sch. 1 S. 159A inserted (7.10.96) by Jobseekers Act 1995 (c. 18), ss. 24, 41(2); S.I. 1996/2208, art. 2(b) Words in s. 159A(3) substituted (18.10.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 96; S.I. 1999/2860, art. 2(c), Sch. 1 Words in s. 160(2) substituted (29.11.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 97; S.I. 1999/3178, art. 2(1)(a), Sch. 1 S. 160A inserted (7.10.1996) by Jobseeekers Act 1995 (c. 18), ss. 25, 41(2); S.I. 1996/2208, art. 2(b) Words in s. 160A(2) substituted (18.10.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 98; S.I. 1999/2860, art. 2(c), Sch. 1 Words in s. 161(2) omitted (1.4.1999) by virtue of Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 51(4); S.I. 1999/527, art. 2(b), Sch. 2 1961 c. 62. Words in s. 162(1) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 52(2); S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 162(1) repealed (1.7.1997) by Social Security Administration (Fraud) Act 1997 (c. 47), s. 25(1), Sch. 2; S.I. 1997/1577, art. 2, Sch. S. 162(2A) inserted (8.9.1998) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 99(1); S.I. 1998/2209, art. 2(a), Sch. Pt. 1 S. 162(4) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 28(2); S.I. 1999/527, art. 2(b), Sch. 2 S. 162(4ZA)(4ZB) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 5 para. 12; S.I. 1999/527, art. 2(b), Sch. 2 S.s. 162(4A) inserted (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 99(2); S.I. 1999/526, art. 2 Words in s. 162(5)(a) substituted (with retrospective effect from 1.7.1992) by Social Security (Contributions) Act 1994 (c. 1), s. 2(1) (with s. 2(3)) Words in s. 162(5)(a) substituted (22.12.1999 for specified purposes, 6.4.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(3)(a), Sch. 9 para. 9(2)(a); S.I. 1999/3420, art. 2 Words in s. 162(5)(b) substituted (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 99(3); S.I. 1999/418, art. 2 S. 162(5)(ca) inserted (8.9.1998 for specified purposes, 6.4.1999 in so far as not already in force) by Social Security Act 1998 (c. 14), ss 65(2), 87(2); S.I. 1998/2209, art. 2, Sch. Pts. II, III Words in s. 162(6) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 52(6); S.I. 1999/527, art. 2(b), Sch. 2 S. 162(6A) inserted (with retrospective effect from 1.7.1992) by Social Security (Contributions) Act 1994 (c. 1), s. 2(2) (with s. 2(3)) Words in s. 162(6A) substituted (22.12.1999 for specified purposes, 6.4.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(3)(a), Sch. 9 para. 9(3); S.I. 1999/3420, art. 2 Words in s. 162(7) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 52(7); S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 162(8)(b) inserted (8.9.1998 for specified purposes, 6.4.1999 in so far as not already in force) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 99(4); S.I. 1998/2209, art. 2, Sch. Pts. II, III S. 163(1)(e) omitted (6.10.1997) by virtue of Social Security (Recovery of Benefits) Act 1997 (c. 27), s. 34(2), Sch. 3 para. 6, Sch. 4; S.I. 1997/2085, art. 2(2) S. 163(2)(aa) inserted (1.12.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 12 para. 26(a); S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV Words in s. 163(2)(d)(vii) substituted (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 22 (with S.I. 1993/232, art. 2). Words in s. 163(2)(h) inserted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 29(b); S.I. 1999/527, art. 2(b), Sch. 2 S. 163(2)(i) omitted (6.10.1997) by virtue of Social Security (Recovery of Benefits) Act 1997 (c. 27), s. 34(2), Sch. 3 para. 6, Sch. 4; S.I. 1997/2085, art. 2(2) Words in s. 163(3) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 53; S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 163(4) added (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 100(1); S.I. 1998/2209, art. 2(c), Sch. Pt. III Words in s. 163(5) inserted (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 100(2); S.I. 1999/526, art. 2(3) Words in s. 164(1) inserted (7.10.96) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 65; S.I. 1996/2208, art. 2(b) S. 164(5)(a) repealed (5.7.1999 for specified purposes, 29.11.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 101; S.I. 1999/1958, art. 2(1)(b), Sch. 1 (with art. 3); S.I. 1999/3178, art. 2(1)(a), Sch. 1 Words in s. 164(6) substituted (1.7.1992) by Social Security (Mortgage Interest Payments) Act 1992 (c. 33), Sch. para 2(1) Words in s. 164(6) omitted (6.10.1997) by virtue of Social Security (Recovery of Benefits) Act 1997 (c. 27), s. 34(2), Sch. 3 para. 7, Sch. 4; S.I. 1997/2085, art. 2(2) First s. 164(7) inserted (1.7.1992 until a day to be appointed) by Social Security (Consequential Provisions) Act 1992 (c. 6), s. 6, Sch. 4 paras. 1, 19 Second s. 164(7) added (1.7.1992) by Social Security (Mortgage Interest Payments) Act 1992 (c. 33), Sch. para 2(2) S. 164(8) inserted (1.7.1997) by Social Security Administration (Fraud) Act 1997 (c. 47), s. 25(1), Sch. 1 para. 8; S.I. 1997/1577, art. 2, Sch. S. 165(1) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 30(2); S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 165(1) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 54(2); S.I. 1999/527, art. 2(b), Sch. 2 S. 165(1)(a)(i)(ii) repealed (5.10.1999) by Tax Credits Act 1999 (c. 10), s. 20(2), Sch. 2 para. 26, Sch. 6 Words in s. 165(2) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 30(3); S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 165(3)(a) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 30(5) (with Sch. 8); S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 165(4) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 54(3); S.I. 1999/527, art. 2(b), Sch. 2 S. 165(5)(6) substituted for s. 165(5) (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 30(6); S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 165(5)(b) inserted (1.12.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 12 para. 27; S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV Words in s. 166(1) substituted (11.6.96) by Jobseeker's Act 1995 (c. 18), s. 41(2), Sch. 2 para. 66(2); S.I. 1996/1509, art. 2, Sch. Words in s. 166(1)(d) substituted (5.7.1999 for specified purposes, 6.9.1999 for specified purposes, 18.10.1999 for specified purposes, 29.11.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 102(1); S.I. 1999/1958, art. 2(1)(b)(2), Sch. 1; S.I. 1999/2422, art. 2(c), Sch. 1; S.I. 1999/2860, art. 2(c), Sch. 1; S.I. 1999/3178, art. 2(1)(a), Sch. 1 Words in s. 166(1)(d) substituted (5.7.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 7 para. 14(2); S.I. 1999/1662, art. 2(b), Sch. Pt. II Words in s. 166(2) substituted (11.6.96) by Jobseeker's Act 1995 (c. 18), s. 41(2), Sch. 2 para. 66(3); S.I. 1996/1509, art. 2, Sch. Words in s. 166(2)(c) substituted (5.7.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 7 para. 14(3); S.I. 1999/1662, art. 2(b), Sch. Pt. II Word in s. 166(3)(b) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 55(2); S.I. 1999/527, art. 2(b), Sch. 2 1980 c. 30. Words in s. 170(5) substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 51; S.I. 1994/2926, art. 2(4), Sch. Pt. IV Words in s. 170(5) inserted (22.4.96) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 67(a); S.I. 1996/1126, art. 2(a) Words in s. 170(5) inserted (6.10.1997) by Social Security (Recovery of Benefits) Act 1997 (c. 27), s. 34(2), Sch. 3 para. 8(a); S.I. 1997/2085, art. 2(2) Words in s. 170(5) inserted (4.3.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 104(a); S.I. 1999/528, art. 2(b) Words in s. 170(5) inserted (11.11.1999) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(4)(e), Sch. 12 para. 81(a) Words in s. 170(5) inserted (1.11.2000 for specified purposes, 1.12.2000 for specified purposes) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 73(2), 86; S.I. 2000/2950, art. 4; S.I. 2000/3166, art. 2(2)(d) Words in s. 170(5) inserted (22.4.96) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 67(b); S.I. 1996/1126, art. 2(a) Words in s. 170(5) inserted (6.10.1997) by Social Security (Recovery of Benefits) Act 1997 (c. 27), s. 34(2), Sch. 3 para. 8(b); S.I. 1997/2085, art. 2(2) Words in s. 170(5) inserted (4.3.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 104(b); S.I. 1999/528, art. 2(b) Words in s. 170(5) inserted (11.11.1999) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(4)(e), Sch. 12 para. 81(b) Words in s. 170(5) inserted (1.11.2000 for specified purposes, 1.12.2000 for specified purposes) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 73(3), 86; S.I. 2000/2950, art. 4; S.I. 2000/3166, art. 2(2)(d) 1992 c. 9. 1965 c. 52. Words in s. 176(1)(a) substituted (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 23 S. 176(1)(aa) inserted (1.11.2000 for specified purposes, 2.7.2001 in so far as not already in force) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 69, 86; S.I. 2000/2950, art. 3(a); S.I. 2001/1252, art. 2(2)(b) Words in s. 176(1)(b) substituted (1.4.1997) by Housing Act 1996 (c. 52), s. 232(3), Sch. 13 para. 3(4); S.I. 1997/618, art. 2(1) (with Sch.) Unreliable heading. Ss. 177, 178 repealed (2.12.1999) by Northern Ireland Act 1998 (c. 47), s. 101(3), Sch. 15; S.I. 1999/3209, art. 2, Sch. Words in s. 179(3)(a) inserted (22.4.96) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 70(2); S.I. 1996/1126, art. 2(a) Words in s. 179(3)(a) inserted (5.7.1999 for specified purposes, 6.9.1999 for specified purposes, 5.10.1999 for specified purposes, 18.10.1999 for specified purposes, 29.11.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 107(1); S.I. 1999/1958, art. 2(1)(b), Sch. 1; S.I. 1999/2422, art. 2(c), Sch. 1; S.I. 1999/2739, art. 2, Sch. 1; S.I. 1999/2860, art. 2(c), Sch. 1; S.I. 1999/3178, art. 2(1)(a), Sch. 1 Words in s. 179(3)(a) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 7 para. 15(2); S.I. 1999/527, art. 2(b), Sch. 2 S. 179(4)(aa) inserted (22.4.96) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 70(3); S.I. 1996/1126, art. 2(a) S. 179(4)(ab) inserted (5.7.1999 for specified purposes, 6.9.1999 for specified purposes, 5.10.1999 for specified purposes, 18.10.1999 for specified purposes, 29.11.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 107(2); S.I. 1999/1958, art. 2(1)(b), Sch. 1; S.I. 1999/2422, art. 2(c), Sch. 1; S.I. 1999/2739, art. 2, Sch. 1; S.I. 1999/2860, art. 2(c), Sch. 1; S.I. 1999/3178, art. 2(1)(a), Sch. 1 S. 179(5)(aa) inserted (22.4.96) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 70(4); S.I. 1996/1126, art. 2(a) Words in s. 180 inserted (11.6.96) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 71; S.I. 1996/1509, art. 2, Sch. Words in s. 180 inserted (6.10.1997) by Social Security (Recovery of Benefits) Act 1997 (c. 27), s. 34(2), Sch. 3 para. 9; S.I. 1997/2085, art. 2(2) Words in s. 180(a)(b) inserted (5.7.1999 for specified purposes, 6.9.1999 for specified purposes, 5.10.1999 for specified purposes, 18.10.1999 for specified purposes, 29.11.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 108; S.I. 1999/1958, art. 2(1)(b), Sch. 1; S.I. 1999/2422, art. 2(c), Sch. 1; S.I. 1999/2739, art. 2, Sch. 1; S.I. 1999/2860, art. 2(c), Sch. 1; S.I. 1999/3178, art. 2(1)(a), Sch. 1 S. 180A inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 7 para. 16; S.I. 1999/527, art. 2(b), Sch. 2 S.182B inserted (16.11.1998) by Social Security Administration (Fraud) Act 1997 (c.47), ss. 21(1), 25(1); S.I. 1998/2779, art. 2 S. 182A and cross-heading inserted (25.8.1997 for specified purposes, 16.11.1998 in so far as not already in force) by Social Security Administration (Fraud) Act 1997 (c. 47), ss. 20(1), 25(1); S.I. 1997/2056, art. 2; S.I. 1998/2779, art. 2 S. 182C(1A) inserted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 31; S.I. 1999/527, art. 2(b), Sch. 2 S.182C and cross-heading inserted (1.7.1997) by Social Security Administration (Fraud) Act 1997 (c. 47), s. 25(1), Sch. 1 para. 9; S.I. 1997/1577, art. 2, Sch. S. 187(1)(aa) inserted (11.6.96) by Jobseekers Act 1995 (c.18), s. 41(2), Sch. 2 para. 72; S.I. 1996/1509, art. 2, Sch. 1980 c. 46 1869 c. 62. 1882 c. 42. Words in s. 189(1) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 57(2); S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 189(7) substituted (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 24 Words in. s 189(7) substituted (1.7.97) by Social Security Administration (Fraud) Act 1997 (c. 47), s. 25(1), Sch. 1 para. 10; S.I. 1997/1577, art. 2, Sch. S. 189(7A) inserted (11.11.1999) by the Welfare Reform and Pensions Act 1999 (c. 30), s. 89(4)(e), Sch. 12 para. 83 Words in s. 189(8) substituted (1.4.1997) by Housing Act 1996 (c. 52), s. 232(3), Sch. 13, para. 3(5); S.I. 1997/618, art. 2(1) (with Sch.) Words in s. 189(8) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 57(3); S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 189(8) omitted (6.10.1997) by virtue of Social Security (Recovery of Benefits) Act 1997 (c. 27), s. 34(2), Sch. 3 para. 10, Sch. 4; S.I. 1997/2085, art. 2(2) Words in s. 189(11) substituted (2.12.1999) by Northern Ireland Act 1998 (c. 47), s. 101(3), Sch. 13 para. 11; S.I. 1999/3209, art. 2, Sch. Words in s. 190(1)(a) repealed (6.4.2000) by the Welfare Reform and Pensions Act 1999 (c. 30), s. 89(3)(c), Sch. 13 Pt. VI; S.I. 1999/3420, art. 4(e) Words in s. 190(1)(a) repealed (6.4.1999) by Social Security Act 1998 (c. 14), s 87(2), Sch. 7 para. 110(1)(b), Sch. 8; S.I. 1999/418, art. 2 S. 190(1)(aa) inserted (11.11.1999) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(4)(e), Sch. 12 para. 83 Words in s. 190(1)(b) omitted (6.10.1997) by virtue of Social Security (Recovery of Benefits) Act 1997 (c. 27), s. 34(2), Sch. 3 para. 11, Sch. 4; S.I. 1997/2085, art. 2(2) Words in s. 190(1)(b) inserted (1.7.1997) by Social Security Administration (Fraud) Act 1997 (c. 47), s. 25(1), Sch. 1 para. 11; S.I. 1997/1577, art. 2, Sch. Words in s. 190(3)(a) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 58; S.I. 1999/527, art. 2(b), Sch. 2 S. 190(4) repealed (29.11.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 110(2), Sch. 8; S.I. 1999/3178, art. 2(1)(a), Sch. 1 1975 c. 14. 1986 c. 50. Words in s. 191 inserted (22.4.1996) by Jobseekers Act 1995 (c.18), s. 41(2), Sch. 2 para. 73(2); S.I. 1996/1126, art. 2(a) Words in s. 191 substituted (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 25(a) 1992 c. 14. Words in s. 191 substituted (5.7.1999 for specified purposes, 29.11.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 111(b); S.I. 1999/1958, art. 2(1)(b), Sch. 1; S.I. 1999/3178, art. 2(1), Sch. 1 Words in s. 191 repealed (29.11.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 111(a), Sch. 8; S.I. 1999/3178, art. 2, Sch. 1 Words in s. 191 omitted (6.10.1997) by virtue of Social Security (Recovery of Benefits) Act 1997 (c. 27), s. 34(2), Sch. 3 para. 12, Sch. 4; S.I. 1997/2085, art. 2(2) 1992 c. 6. Words in s. 191 inserted (1.7.1997) by Social Security Administration (Fraud) Act 1997 (c. 47), s 25(1), Sch. 1 para. 12(2); S.I. 1997/1577, art. 2, Sch. Words in s. 191 inserted (22.4.1996) by Jobseekers Act 1995 (c.18), s. 41(2), Sch. 2 para. 73(3); S.I. 1996/1126, art. 2(a) 1992 c. 4. Words in s. 191 inserted (1.4.1997) by Housing Act 1996 (c. 52), s. 232(3), Sch. 13 para. 3(6)(a); S.I. 1997/618, art. 2(1) (with Sch.) Words in s. 191 substituted (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 25(b) Words in s. 191 inserted (22.4.1996) by Jobseekers Act 1995 (c.18), s. 41(2), Sch. 2 para. 73(4); S.I. 1996/1126, art. 2(a) Words in s. 191 substituted (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 25(c) Words in s. 191 inserted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 32; S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 191 omitted (13.4.1995) by virtue of Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 52, Sch. 2; S.I. 1994/2926, art. 2(4), Sch. Pt. IV Words in s. 191 repealed (1.4.1996) by Local Government etc. (Scotland) Act 1994 (c. 39), s. 184(2), Sch. 13 para. 175(5)(a), Sch. 14; S.I. 1996/323, art. 4(1)(c)(d), Sch. 2 Words in s. 191 inserted (1.4.1996) by Local Government (Wales) Act 1994 (c. 19), s. 66(3), Sch. 16 para. 94; S.I. 1996/396, art. 4, Sch. 2 1968 c. 16. 1992 c. 8. Words in s. 191 substituted (7.2.1994) by Pension Schemes Act 1993 (c. 48), s. 193(2), Sch. 8 para. 31(b); S.I. 1994/86, art. 2 1975 c. 16. Words in s. 191 substituted (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2), Sch. 4 para. 14 Words in s. 191 substituted (7.2.1994) by Pension Schemes Act 1993 (c. 48), s. 193(2), Sch. 8 para. 31(c); S.I. 1994/86, art. 2 Words in s. 191 substituted and added (7.2.1994) by Pension Schemes Act 1993 (c. 48), s. 193(2), Sch. 8 para. 31(d); S.I. 1994/86, art. 2 Words in s. 191 omitted (1.4.1997) by virtue of Housing Act 1996 (c. 52), s. 232(3), Sch. 13 para. 3(6)(b); S.I. 1997/618, art. 2(1) (with Sch.) Words in s. 191 omitted (1.4.1997) by virtue of Housing Act 1996 (c. 52), s. 232(3), Sch. 13 para. 3(6)(c); S.I. 1997/618, art. 2(1) (with Sch.) Words in s. 192(5) repealed (6.9.1999 for specified purposes, 5.10.1999 for specified purposes, 29.11.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 112, Sch. 8; S.I. 1999/2422, art. 2(c), Sch. 1; S.I. 1999/2739, art. 2, Sch. 1; S.I. 1999/3178, art. 2(1), Sch. 1 Words in s. 192(5) omitted (6.10.1997) by virtue of Social Security (Recovery of Benefits) Act 1997 (c. 27), s. 34(2), Sch. 3 para. 13, Sch. 4; S.I. 1997/2085, art. 2(2) Words in s. 192(5) inserted (2.12.1999) by Northern Ireland Act 1998 (c. 47), ss. 89(9), 101(3); S.I. 1999/3209, art. 2, Sch. Words in Sch. 4 Pt. I repealed (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 6 para. 6(a), Sch. 10 Pt. I; S.I. 1999/527, art. 2(b), Sch. 2 Words in Sch. 4 Pt. I repealed (29.11.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 113(a), Sch. 8; S.I. 1999/3178, art. 2(1)(a), Sch. 1 Words in Sch. 4 Pt. I repealed (29.11.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 113(b), Sch. 8; S.I. 1999/3178, art. 2(1)(a), Sch. 1 Words in Sch. 4 Pt. I omitted (6.4.1997) by virtue of Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para.15(4), Sch.7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. II Words in Sch. 4 Pt. I repealed (29.11.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 113(c), Sch. 8; S.I. 1999/3178, art. 2(1)(a), Sch. 1 Words in Sch. 4 Pt. I inserted (29.11.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 113(d); S.I. 1999/3178, art. 2(1)(a), Sch. 1 Sch. 4 para. 4 repealed (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 6 para. 6(b), Sch. 10 Pt. I; S.I. 1999/527, art. 2(b), Sch. 2 1989 c. 24. Words in Sch. 7 para. 3(a) substituted (8.9.1998 for specified purposes, 6.4.1999 in so far as not already in force) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 114(1); S.I. 1998/2209, art. 2, Sch. Pts. II, III Words in Sch. 7 para. 3(a) repealed (6.4.2000) by the Welfare Reform and Pensions Act 1999 (c. 30), s. 89(3)(c), Sch. 13 Pt. VI; S.I. 1999/3420, art. 4(e) Sch. 7 para. 4 substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 59(2); S.I. 1999/527, art. 2(b), Sch. 2 Sch. 7 para. 5 repealed (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 59(3), Sch. 10 Pt. I; S.I. 1999/527, art. 2(b), Sch. 2 Words in Sch. 7 para. 8 repealed (6.4.1995) by The Statutory Sick Pay Percentage Threshold Order 1995 (S.I. 1995/512), arts. 1(1), 6(2)(c) Words in Sch. 7 para. 12 substituted (8.9.1998 for specified purposes, 6.4.1999 in so far as not already in force) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 114(2); S.I. 1998/2209, art. 2, Sch. Pts. II, III Words in Sch. 7 para. 12 repealed (6.4.2000) by the Welfare Reform and Pensions Act 1999 (c. 30), s. 89(3)(c), Sch. 13 Pt. VI; S.I. 1999/3420, art. 4(e) Sch. 8 repealed (2.12.1999) by the Northern Ireland Act 1998 (c. 47), s. 101(3), Sch. 15; S.I. 1999/3209, art. 2, Sch. Words in Sch. 9 para. 1(6) inserted (5.7.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 115; S.I. 1999/1958, art. 2(1)(b), Sch. 1 1967 c. 34. 1965 c. 79. 1946 c. 67 1965 c. 51 1946 c. 62 1948 c. 29. 1966 c. 20. 1976 c. 71. 1970 c. 55. Words in Sch. 10 para. 3(2) substituted (29.11.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 116(2); S.I. 1999/3178, art. 2(1)(a), Sch. 1 1982 c. 24. Words in Sch. 10 para. 5 substituted (2.4.2001) by Child Support, Pensions and Social Security Act 2000 (c. 19), s. 86, Sch. 6 para. 9; S.I. 2001/1252, art. 2(1)(a) Act: transitional provision made (1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), ss. 2, 5, 7(2), Sch. 3 Act: power to modify conferred (1.7.1992) by Social Security Contributions and Benefits Act 1992 (c. 4), ss. 109(2)-(7), 116(1)(b) Act modified (4.7.1994) by The Social Security (Cyprus) Order 1994 (S.I. 1994/1646), arts. 1, 2 Act modified (2.11.1994) by The Social Security (Jersey and Guernsey) Order 1994 (S.I. 1994/2802), arts. 1, 2 Act: power to modify conferred (12.12.1995) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 1 para. 18; S.I. 1995/3228, art. 2(b), Sch. Act: power to modify conferred (1.6.1996 for specified purposes; 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26), ss. 149(2), 180(1); S.I. 1996/778, art. 2(6); S.I. 1997/664, art. 2(3), Sch. Pt. 2 Act modified (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 1 Act modified (13.4.1995) by The Social Security (Reciprocal Agreements) Order 1995 (S.I. 1995/767), art. 2, Schs. 1-3 (as amended (1.3.2001) by S.I. 2000/3255, art. 3(2) (with art. 2)) Act modified (1.12.1995) by The Social Security (Canada) Order 1995 (S.I. 1995/2699), art. 2, Sch. 1 (as amended (1.4.2015) by S.I. 2015/349, arts. 1(2), 3(2) (with art. 2)) S. 109B(6)(7) inserted (26.2.2002) by Social Security Fraud Act 2001 (c. 11), ss. 1(4), 20(1); S.I. 2002/403, art. 2(a) S. 190(1)(aza) inserted (26.2.2002) by Social Security Fraud Act 2001 (c. 11), ss. 1(9), 20(1); S.I. 2002/403, art. 2(b) Word in s. 108(4)(a)(ii) omitted (1.3.2002) by virtue of The Civil Jurisdiction and Judgments Order 2001 (S.I. 2001/3929), art. 1(b), Sch. 3 para. 24(a) S. 109B(7A) inserted (1.4.2002) by The Social Security Administration Act 1992 (Amendment) Order 2002 (S.I. 2002/817), arts. 1, 3(b) S. 109B(2A)(aa) inserted (1.4.2002) by The Social Security Administration Act 1992 (Amendment) Order 2002 (S.I. 2002/817), arts. 1, 2(a) Words in s. 109B(7) substituted (1.4.2002) by The Social Security Administration Act 1992 (Amendment) Order 2002 (S.I. 2002/817), arts. 1, 3(a)(i) Words in s. 109B(7) inserted (1.4.2002) by The Social Security Administration Act 1992 (Amendment) Order 2002 (S.I. 2002/817), arts. 1, 3(a)(ii) S. 109B(2A)(c) substituted (1.4.2002) by The Social Security Administration Act 1992 (Amendment) Order 2002 (S.I. 2002/817), arts. 1, 2(b) S. 109B(2A)(h) substituted (1.4.2002) by The Social Security Administration Act 1992 (Amendment) Order 2002 (S.I. 2002/817), arts. 1, 2(c) S. 109B(2A)(i) substituted (1.4.2002) by The Social Security Administration Act 1992 (Amendment) Order 2002 (S.I. 2002/817), arts. 1, 2(d) Words in s. 170(5) inserted (1.4.2002) by Social Security Fraud Act 2001 (c. 11), ss. 12(3)(a), 20(1); S.I. 2001/3689, art. 2(2) Words in s. 170(5) inserted (1.4.2002) by Social Security Fraud Act 2001 (c. 11), ss. 12(3)(b), 20(1); S.I. 2001/3689, art. 2(2) Words in s. 191 substituted (1.4.2002) by Housing (Scotland) Act 2001 (asp 10), s. 113(1), Sch. 10 para. 17; S.S.I. 2002/168, art. 2, Sch. S. 148A inserted (8.1.2001 for specified purposes, 25.1.2001 for specified purposes, 6.4.2002 in so far as not already in force) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 33(1), 86; S.I. 2000/2950, art. 6 (as amended by S.I. 2000/3166, art. 3); S.I. 2001/153, art. 2(c) S. 148 modified (8.1.2001 for specified purposes, 25.1.2001 for specified purposes, 6.4.2002 in so far as not already in force) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 33(2), 86(1)(b)(2); S.I. 2000/2950, art. 6 (as amended by S.I. 2000/3166, art. 3); S.I. 2001/153, art. 2(c) Act modified (1.9.1996) by The Social Security (Malta) Order 1996 (S.I. 1996/1927), art. 2, Sch. Act modified (7.10.1996) by The Social Security (Reciprocal Agreements) Order 1996 (S.I. 1996/1928), art. 2, Sch. 1, Sch. 2 Act modified (1.4.1997) by The Social Security (Jamaica) Order 1997 (S.I. 1997/871), art. 2, Schs. 1, 2 Act modified (1.9.1997) by The Social Security (United States of America) Order 1997 (S.I. 1997/1778), art. 2, Schs. 1, 2 Act modified (8.9.1998) by Social Security Act 1998 (c. 14), ss. 2(1)(2)(c), 87(2); S.I. 1998/2209, art. 2(a), Sch. Pt. 1 Act: decision-making functions transferred (5.7.1999 for specified purposes, 6.9.1999 for specified purposes, 5.10.1999 for specified purposes, 18.10.1999 for specified purposes, 29.11.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 8; S.I. 1999/1958, art. 2(1)(b), Sch. 1 (with arts. 3-5); S.I. 1999/2422, art. 2(c), Sch. 1 (with Sch. 14); S.I. 1999/2739, art. 2, Sch. 1 (with Sch. 2); S.I. 1999/2860, art. 2(c), Sch. 1 (with Schs. 16-18); S.I. 1999/3178, art. 2(1)(a)(2), Sch. 1 (with Schs. 21-23) Act modified (1.9.1999) by The Social Security (Northern Ireland Reciprocal Arrangements) Amendment Regulations 1999 (S.I. 1999/2227), regs. 1(1), 2(2) Act modified (1.4.1998) by The Social Security (Contributions and Industrial Injuries) (Canada) Order 1998 (S.I. 1998/263), arts. 1, 2, Sch. Act: certain functions transferred (5.10.1999) by Tax Credits Act 1999 (c. 10), s. 20(2), Sch. 2 paras. 1, 7(b) Act modified (E.W.S.) (1.9.1999) by The Child Benefit (Northern Ireland Reciprocal Arrangements) Amendment Regulations 1999 (S.I. 1999/2225), regs. 1(1), 2(2) S. 109BA inserted (30.4.2002) by Social Security Fraud Act 2001 (c. 11), ss. 2(1), 20(1); S.I. 2002/1222, art. 2(b) S. 110AA inserted (30.4.2002) by Social Security Fraud Act 2001 (c. 11), ss. 2(2), 20(1); S.I. 2002/1222, art. 2(b) S. 115B inserted (30.4.2002) by Social Security Fraud Act 2001 (c. 11), ss. 15(1), 20(1); S.I. 2002/1222, art. 2(f) Ss. 109B(2A)-(2F) inserted (30.4.2002) by Social Security Fraud Act 2001 (c. 11), ss. 1(2), 20(1); S.I. 2002/1222, art. 2(a) S. 109B(5) substituted (30.4.2002) by Social Security Fraud Act 2001 (c. 11), ss. 1(3), 20(1); S.I. 2002/1222, art. 2(a) Words in s. 109B(1)(a) inserted (30.4.2002) by Social Security Fraud Act 2001 (c. 11), ss. 1(2), 20(1); S.I. 2002/1222, art. 2(a) Word in s. 110A(8) repealed (30.4.2002) by Social Security Fraud Act 2001 (c. 11), s. 20(1), Sch.; S.I. 2002/1222, art. 2(i) S. 110A(8)(c) and preceding word inserted (30.4.2002) by Social Security Fraud Act 2001 (c. 11), ss. 1(5), 20(1); S.I. 2002/1222, art. 2(a) Words in s. 111(1)(a) substituted (30.4.2002) by Social Security Fraud Act 2001 (c. 11), ss. 1(6), 20(1); S.I. 2002/1222, art. 2(a) Words in s. 111(2) substituted (30.4.2002) by Social Security Fraud Act 2001 (c. 11), ss. 2(3)(b), 20(1); S.I. 2002/1222, art. 2(b) S. 111(1)(ab) substituted (30.4.2002) by Social Security Fraud Act 2001 (c. 11), ss. 2(3)(a), 20(1); S.I. 2002/1222, art. 2(b) S. 111A(1)(c)(d) repealed (26.9.2001 for specified purposes, 18.10.2001 in so far as not already in force) by Social Security Fraud Act 2001 (c. 11), ss. 16(1)(a), 20(1), Sch.; S.I. 2001/3251, art. 2(1) S. 115A(7A)(7B) inserted (30.4.2002) by Social Security Fraud Act 2001 (c. 11), ss. 14, 20(1); S.I. 2002/1222, art. 2(e) S. 116(7)(aa) inserted (30.4.2002) by Social Security Fraud Act 2001 (c. 11), ss. 17, 20(1); S.I. 2002/1222, art. 2(g) Words in s. 121DA(5) substituted (30.4.2002) by Social Security Fraud Act 2001 (c. 11), ss. 1(7), 20(1); S.I. 2002/1222, art. 2(a) Words in s. 121DA(7) inserted (30.4.2002) by Social Security Fraud Act 2001 (c. 11), ss. 1(8), 20(1); S.I. 2002/1222, art. 2(a) Words in s. 164(8) inserted (30.4.2002) by Social Security Fraud Act 2001 (c. 11), ss. 15(2), 20(1); S.I. 2002/1222, art. 2(f) Words in Sch. 4 Pt. I substituted (27.6.2002) by The Secretaries of State for Education and Skills and for Work and Pensions Order 2002 (S.I. 2002/1397), art. 1(2), Sch. para. 8(4)(a) Sch. 4 Pt. 2 paras. 1, 1A substituted for Sch. 4 Pt. II paras. 1, 2 (27.6.2002) by The Secretaries of State for Education and Skills and for Work and Pensions Order 2002 (S.I. 2002/1397), art. 1(2), Sch. para. 8(4)(b) Words in s. 181 substituted (27.6.2002) by The Secretaries of State for Education and Skills and for Work and Pensions Order 2002 (S.I. 2002/1397), art. 1(2), Sch. para. 8(2) Words in s. 182 substituted (27.6.2002) by The Secretaries of State for Education and Skills and for Work and Pensions Order 2002 (S.I. 2002/1397), art. 1(2), Sch. para. 8(3) Act: power to amend conferred (2.12.1999) by Northern Ireland Act 1998 (c. 47), s. 87 (with s. 100, Sch. 14); S.I. 1999/3209, art. 2, Sch. Act modified (1.8.2000) by The Social Security (Contributions) (Republic of Korea) Order 2000 (S.I. 2000/1823), arts. 1, 2, Sch. Act modified (15.11.2000) by The Social Security (Contributions) (Japan) Order 2000 (S.I. 2000/3063), art. 2, Sch. Act modified (9.4.2001) by The Social Security (Reciprocal Agreements) Order 2001 (S.I. 2001/407), art. 2 Act excluded (1.6.2007) by The Transfer of State Pensions and Benefits Regulations 2007 (S.I. 2007/1398), regs. 1(1), 8(3) Words in s. 141(4)(d) substituted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 1 para. 16(2) Words in s. 141(5) substituted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 1 para. 16(3)(a) Words in s. 141(5) substituted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 1 para. 16(3)(b) Words in s. 143(1)(a) substituted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 1 para. 17(2)(a) Words in s. 143(1)(e) substituted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 1 para. 17(2)(b) S. 143(2) repealed (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 2 Word in s. 143(4)(a) inserted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 1 para. 17(3)(a) Words in s. 143(4)(b) substituted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 1 para. 17(3)(b) Words in s. 145(1) substituted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 1 para. 18(2) Word in s. 145(3) inserted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 1 para. 18(3) S. 162(5A) inserted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 4(3), 8(2) Words in s. 162(1) repealed (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 2 S. 162(2) repealed (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 2 Words in s. 162(2A) substituted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 1 para. 19(2) Words in s. 162(4)(a) substituted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 1 para. 19(3) Words in s. 162(5) inserted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 4(2)(a), 8(2) Figure in s. 162(5)(a) substituted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 4(2)(b), 8(2) Figure in s. 162(5)(b)(c)(ca) substituted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 4(2)(c), 8(2) Words in s. 162(5)(f) substituted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 4(2)(d), 8(2) Words in s. 162(6) substituted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 1 para. 19(4) Words in s. 121E(3) substituted (9.9.2002) by Employment Act 2002 (c. 22), s. 55(2), Sch. 6 para. 11(c); S.I. 2002/2256, art. 2(a) Words in s. 191 substituted (9.9.2002) by Employment Act 2002 (c. 22), s. 55(2), Sch. 7 para. 16; S.I. 2002/2256, art. 2(b) Words in s. 2B(9) repealed (24.11.2002) by Employment Act 2002 (c. 22), s. 55(2), Sch. 8(1); S.I. 2002/2866, art. 2(4), Sch. 2 Pt. 1 Words in s. 7A(2) inserted (24.11.2002) by Employment Act 2002 (c. 22), s. 55(2), Sch. 7 para. 12(a); S.I. 2002/2866, art. 2(1), Sch. 1 Pt. 1 S. 7A(6)(e) substituted (24.11.2002) by Employment Act 2002 (c. 22), s. 55(2), Sch. 7 para. 12(b); S.I. 2002/2866, art. 2(1), Sch. 1 Pt. 1 Words in s. 5(5) substituted (8.12.2002) by Employment Act 2002 (c. 22), s. 55(2), Sch. 7 para. 11; S.I. 2002/2866, art. 2(2), Sch. 1 Pt. 2 Words in s. 122AA(1) substituted (8.12.2002) by Employment Act 2002 (c. 22), s. 55(2), Sch. 7 para. 13; S.I. 2002/2866, art. 2(2), Sch. 1 Pt. 2 S. 163(1)(d) substituted (8.12.2002) by Employment Act 2002 (c. 22), ss. 6(1), 55(2); S.I. 2002/2866, art. 2(2), Sch. 1 Pt. 2 Words in s. 165(5)(a) inserted (8.12.2002) by Employment Act 2002 (c. 22), ss. 6(2)(b), 55(2); S.I. 2002/2866, art. 2(2), Sch. 1 Pt. 2 Word in s. 165(1)(b)(i) omitted (8.12.2002) by virtue of Employment Act 2002 (c. 22), ss. 6(2)(a)(i), 55(2); S.I. 2002/2866, art. 2(2), Sch. 1 Pt. 2 S. 179A inserted (14.2.2003) by Social Security Fraud Act 2001 (c. 11), ss. 5(1), 20(1); S.I. 2003/273, art. 2 Words in s. 7A(6)(a) inserted (3.3.2003 for specified purposes) by Child Support, Pensions and Social Security Act 2000 (c. 19), s. 86(1)(a)(2), Sch. 3 para. 12(a) (with s. 83(6)); S.I. 2003/192, art. 3, Sch. Words in s. 170(5) repealed (3.3.2003 for specified purposes) by Child Support, Pensions and Social Security Act 2000 (c. 19), s. 86(1)(e)(2), Sch. 9 Pt. I (with s. 83(6)); S.I. 2003/192, art. 3, Sch. Words in s. 170(5) repealed (3.3.2003 for specified purposes) by Child Support, Pensions and Social Security Act (Northern Ireland) 2000 (c. 4), s. 68(1)(2), Sch. 9 Pt. I (with s. 66(6)); S.R. 2003/53, art. 3, Sch. Words in s. 2A(2)(g) substituted (28.10.2002 for specified purposes, 1.4.2003 in so far as not already in force) by The Regulatory Reform (Carers Allowance) Order 2002 (S.I. 2002/1457), art. 1(1)(b), Sch. paras. 1, 3(a) S. 154(2)(b)(c) repealed (1.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/392, art. 2 (with savings in S.I. 2003/962, art. 3; S.I. 2003/938, art. 5) S. 126A modified (6.4.2003) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 34; S.I. 2003/936, art. 2 S. 182B modified (6.4.2003) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 34; S.I. 2003/936, art. 2 Sch. 4 modified (6.4.2003) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 34; S.I. 2003/936, art. 2 Word in s. 189(1) repealed (26.2.2003 for specified purposes, 6.4.2003 in so far as not already in force) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/392, art. 2; S.I. 2003/962, art. 2(3)(e), Sch. 1 S. 150(1)(f) repealed (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/938, art. 2, Sch. (with art. 3) Words in s. 150(1)(h) inserted (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 3 para. 35; S.I. 2003/962, art. 2(3)(d)(iii) Words in s. 150(1)(j) substituted (6.4.2003) by Employment Act 2002 (c. 22), s. 55(2), Sch. 7 para. 14; S.I. 2002/2866, art. 2(3), Sch. 1 Pt. 3 Words in s. 159B(6) substituted (6.4.2003) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 188(2) (with Sch. 7) Words in s. 159B(6) substituted (6.4.2003) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 188(3) (with Sch. 7) Words in s. 162(5)(c) substituted (6.4.2003) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 189(2) (with Sch. 7) Words in s. 162(5)(ca) substituted (6.4.2003) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 189(3) (with Sch. 7) Act: transfer of functions (1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by Tax Credits Act 2002 (c. 21), ss. 49, 50(2)(b)(2)(g), 61 (with ss. 52, 54); S.I. 2003/392, art. 2 Words in s. 189(8) inserted (26.2.2003 for specified purposes, 1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 4 para. 3; S.I. 2003/392, art. 2 S. 1(4)(ab) inserted (2.7.2002 for specified purposes, 7.4.2003 in so far as not already in force) by State Pension Credit Act 2002 (c. 16), s. 22(3), Sch. 1 para. 2; S.I. 2002/1691, art. 2(i); S.I. 2003/966, art. 2(a) S. 5(2)(ab) inserted (2.7.2002 for specified purposes, 7.4.2003 in so far as not already in force) by State Pension Credit Act 2002 (c. 16), s. 22(3), Sch. 1 para. 3(2); S.I. 2002/1691, art. 2(i); S.I. 2003/966, art. 2(a) S. 5(2)(c)(d) repealed (8.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/962, art. 2(4)(e), Sch. 2 (with art. 3) S. 11 repealed (8.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/962, art. 2(4)(e), Sch. 2 (with art. 3) S. 71(11)(c)(d) repealed (8.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/962, art. 2(4)(e), Sch. 2 (with art. 3) Words in s. 121DA(1) repealed (8.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/962, art. 2(4)(e), Sch. 2 (with art. 3) Words in s. 124(2)(b) repealed (8.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/962, art. 2(4)(e), Sch. 2 (with art. 3) S. 163(2)(d)(ii)(iii) repealed (8.4.2003) by Tax Credits Act 2002 (c.

21), s. 61, Sch. 6; S.I. 2003/962, art. 2(4)(e), Sch. 2 (with art. 3) S. 179(5)(b)(c) repealed (8.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/962, art. 2(4)(e), Sch. 2 (with art. 3) Words in s. 191 repealed (8.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/962, art. 2(4)(e), Sch. 2 (with art. 3) S. 2AA inserted (5.7.2003) by Employment Act 2002 (c. 22), ss. 49, 55(2); S.I. 2003/1666, art. 2(a) S. 2B(2A) inserted (5.7.2003) by Employment Act 2002 (c. 22), s. 55(2), Sch. 7 para. 9(4); S.I. 2003/1666, art. 2(b) Words in s. 2B(1) inserted (5.7.2003) by Employment Act 2002 (c. 22), s. 55(2), Sch. 7 para. 9(2); S.I. 2003/1666, art. 2(b) Words in s. 2B(2) substituted (5.7.2003) by Employment Act 2002 (c. 22), s. 55(2), Sch. 7 para. 9(3); S.I. 2003/1666, art. 2(b) Words in s. 2B(3) inserted (5.7.2003) by Employment Act 2002 (c. 22), s. 55(2), Sch. 7 para. 9(5); S.I. 2003/1666, art. 2(b) Words in s. 2B(5)(a) inserted (5.7.2003) by Employment Act 2002 (c. 22), s. 55(2), Sch. 7 para. 9(5); S.I. 2003/1666, art. 2(b) Words in s. 2B(9) inserted (5.7.2003) by Employment Act 2002 (c. 22), s. 55(2), Sch. 7 para. 9(5); S.I. 2003/1666, art. 2(b) Words in s. 2C(2) inserted (5.7.2003) by Employment Act 2002 (c. 22), s. 55(2), Sch. 7 para. 10(b); S.I. 2003/1666, art. 2(b) S. 2C(2)(a)(b) substituted (5.7.2003) by Employment Act 2002 (c. 22), s. 55(2), Sch. 7 para. 10(a); S.I. 2003/1666, art. 2(b) S. 190(1)(ab) inserted (5.7.2003) by Employment Act 2002 (c. 22), s. 55(2), Sch. 7 para. 15; S.I. 2003/1666, art. 2(b) Words in s. 134(2) substituted (retrospective to 1.4.1997) by Local Government Act 2003 (c. 26), s. 128(1)(b), Sch. 7 para. 35(1) (with Sch. 7 para. 35(2)) S. 71(11)(ab) inserted (2.7.2002 for specified purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act 2002 (c. 16), s. 22(3), Sch. 2 para. 10; S.I. 2002/1691, art. 2(l); S.I. 2003/1766, art. 2(a) Words in s. 74(1)(b) substituted (2.7.2002 for specified purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act 2002 (c. 16), s. 22(3), Sch. 2 para. 11(2); S.I. 2002/1691, art. 2(l); S.I. 2003/1766, art. 2(a) Words in s. 74(2)(b) substituted (2.7.2002 for specified purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act 2002 (c. 16), s. 22(3), Sch. 2 para. 11(3); S.I. 2002/1691, art. 2(l); S.I. 2003/1766, art. 2(a) S. 121DA(1)(hh) inserted (2.7.2002 for specified purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act 2002 (c. 16), s. 22(3), Sch. 2 para. 12; S.I. 2002/1691, art. 2(l); S.I. 2003/1766, art. 2(a) S. 124(1)(ab) inserted (2.7.2002 for specified purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act 2002 (c. 16), s. 22(3), Sch. 2 para. 13; S.I. 2002/1691, art. 2(l); S.I. 2003/1766, art. 2(a) Words in s. 125(1) inserted (2.7.2002 for specified purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act 2002 (c. 16), s. 22(3), Sch. 2 para. 14; S.I. 2002/1691, art. 2(l); S.I. 2003/1766, art. 2(a) Words in s. 126(1) inserted (2.7.2002 for specified purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act 2002 (c. 16), s. 22(3), Sch. 2 para. 15; S.I. 2002/1691, art. 2(l); S.I. 2003/1766, art. 2(a) S. 150(1)(l) inserted (2.7.2002 for specified purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act 2002 (c. 16), s. 22(3), Sch. 2 para. 16(2); S.I. 2002/1691, art. 2(l); S.I. 2003/1766, art. 2(a) S. 159B inserted (2.7.2002 for specified purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act 2002 (c. 16), s. 22(3), Sch. 2 para. 17; S.I. 2002/1691, art. 2(l); S.I. 2003/1766, art. 2(a) S. 165(5A) inserted (2.7.2002 for specified purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act 2002 (c. 16), s. 22(3), Sch. 2 para. 18(2); S.I. 2002/1691, art. 2(l); S.I. 2003/1766, art. 2(a) Words in s. 169(1) inserted (2.7.2002 for specified purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act 2002 (c. 16), s. 22(3), Sch. 2 para. 19; S.I. 2002/1691, art. 2(l); S.I. 2003/1766, art. 2(a) Words in s. 170(5) inserted (2.7.2002 for specified purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act 2002 (c. 16), s. 22(3), Sch. 2 para. 20(a); S.I. 2002/1691, art. 2(l); S.I. 2003/1766, art. 2(a) Words in s. 170(5) inserted (2.7.2002 for specified purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act 2002 (c. 16), s. 22(3), Sch. 2 para. 20(b); S.I. 2002/1691, art. 2(l); S.I. 2003/1766, art. 2(a) Words in s. 179(3)(a) inserted (2.7.2002 for specified purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act 2002 (c. 16), s. 22(3), Sch. 2 para. 21(2); S.I. 2002/1691, art. 2(l); S.I. 2003/1766, art. 2(a) S. 179(4)(ae) inserted (2.7.2002 for specified purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act 2002 (c. 16), s. 22(3), Sch. 2 para. 21(3); S.I. 2002/1691, art. 2(l); S.I. 2003/1766, art. 2(a) S. 179(5)(ab) inserted (2.7.2002 for specified purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act 2002 (c. 16), s. 22(3), Sch. 2 para. 21(4); S.I. 2002/1691, art. 2(l); S.I. 2003/1766, art. 2(a) Words in s. 180(a) inserted (2.7.2002 for specified purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act 2002 (c. 16), s. 22(3), Sch. 2 para. 22(a); S.I. 2002/1691, art. 2(l); S.I. 2003/1766, art. 2(a) Words in s. 180(b)(i) inserted (2.7.2002 for specified purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act 2002 (c. 16), s. 22(3), Sch. 2 para. 22(b); S.I. 2002/1691, art. 2(l); S.I. 2003/1766, art. 2(a) S. 187(1)(ab) inserted (2.7.2002 for specified purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act 2002 (c. 16), s. 22(3), Sch. 2 para. 23; S.I. 2002/1691, art. 2(l); S.I. 2003/1766, art. 2(a) Words in s. 191 inserted (2.7.2002 for specified purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act 2002 (c. 16), s. 22(3), Sch. 2 para. 24(3); S.I. 2002/1691, art. 2(l); S.I. 2003/1766, art. 2(a) Words in s. 170(5) inserted (8.7.2004) by Age-Related Payments Act 2004 (c. 10), s. 7(5) Words in s. 109B(2A)(g) substituted (14.7.2004) by The Water Industry (Scotland) Act 2002 (Consequential Modifications) Order 2004 (S.I. 2004/1822), art. 1(1), Sch. para. 16(a) Words in s. 109B(2D)(a) substituted (14.7.2004) by The Water Industry (Scotland) Act 2002 (Consequential Modifications) Order 2004 (S.I. 2004/1822), art. 1(1), Sch. para. 16(b) Words in s. 123(8)(g) substituted (14.7.2004) by The Scottish Public Services Ombudsman Act 2002 (Consequential Provisions and Modifications) Order 2004 (S.I. 2004/1823), arts. 1, 12(a) S. 123(8)(hc) omitted (14.7.2004) by virtue of The Scottish Public Services Ombudsman Act 2002 (Consequential Provisions and Modifications) Order 2004 (S.I. 2004/1823), arts. 1, 12(b) Word in s. 123(8)(k) inserted (14.7.2004) by The Scottish Public Services Ombudsman Act 2002 (Consequential Provisions and Modifications) Order 2004 (S.I. 2004/1823), arts. 1, 12(c)(i) Words in s. 170(5) inserted (4.8.2004) by The Age-Related Payments (Northern Ireland) Order 2004 (S.I. 2004/1987), arts. 1(2), 9(6) Words in s. 121(1)(a) substituted (1.9.2004) by Courts Act 2003 (c. 39), s. 110(1), Sch. 8 para. 355(a); S.I. 2004/2066, art. 2(c)(xv) (with art. 3) S. 121C(8A) inserted (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 5(3), 13; S.I. 2004/1943, art. 2(e) Words in s. 162(4A) substituted (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), s. 13, Sch. 1 para. 3(3)(c); S.I. 2004/1943, art. 5(a)(iii) S. 162(4ZA) repealed (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), s. 13, Sch. 1 para. 3(3)(a), Sch. 2; S.I. 2004/1943, art. 5(a)(iii) Words in s. 162(4ZB) substituted (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), s. 13, Sch. 1 para. 3(3)(b); S.I. 2004/1943, art. 5(a)(iii) S. 123 applied (1.10.2004) by The Welfare Food Regulations 1996 (S.I. 1996/1434), reg. 22(1), Sch. 6 (as amended by S.I. 2004/2311, regs. 1(2), 2) Sch. 4 applied (with modifications) (1.10.2004) by The Welfare Food Regulations 1996 (S.I. 1996/1434), reg. 22(1), Sch. 6 (as amended by S.I. 2004/2311, regs. 1(2), 2) S. 130(5) inserted (1.1.2005) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 9(2), 13; S.I. 2004/1943, art. 3(a) S. 132(4) inserted (1.1.2005) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 9(3), 13; S.I. 2004/1943, art. 3(a) Word in s. 121(1) substituted (1.9.1998) by Magistrates’ Courts (Procedure) Act 1998 (c. 15), ss. 4(2)(a), 5(2); S.I. 1998/1837, art. 2 Words in s. 121(1)(b) substituted (1.4.2005) by Courts Act 2003 (c. 39), s. 110(1), Sch. 8 para. 355(b); S.I. 2005/910, art. 3(y) S. 150(1)(dza) inserted (18.11.2004 for specified purposes, 6.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), s. 322(3)(a), Sch. 11 para. 21(a) Words in s. 150(1)(da) substituted (18.11.2004 for specified purposes, 6.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), s. 322(3)(a), Sch. 11 para. 21(b) Word in s. 150(3)(b) inserted (18.11.2004 for specified purposes, 6.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), s. 322(3)(a), Sch. 11 para. 21(c) Words in s. 151(2) substituted (18.11.2004 for specified purposes, 6.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), s. 322(3)(a), Sch. 11 para. 22(a) Words in s. 151(2) inserted (18.11.2004 for specified purposes, 6.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), s. 322(3)(a), Sch. 11 para. 22(b) Ss. 113A, 113B inserted (6.4.2005) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 9(5), 13; S.I. 2004/1943, art. 4(c) S. 110ZA substituted (6.4.2005) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 7, 13; S.I. 2004/1943, art. 4(a) Words in s. 111(3) inserted (6.4.2005) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), s. 13, Sch. 1 para. 3(2)(a); S.I. 2004/1943, art. 5(b)(i) S. 111(4) repealed (6.4.2005) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), s. 13, Sch. 1 para. 3(2)(b), Sch. 2; S.I. 2004/1943, arts. 5(b)(i), 6(b)(ii) Words in s. 113(1A)(b) repealed (6.4.2005) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 9(4), 13, Sch. 2; S.I. 2004/1943, arts. 4(c), 6(b)(ii) Words in s. 122AA(2)(d) substituted (6.4.2005) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 12 para. 7; S.I. 2005/695, art. 2(7), Sch. 1 Words in s. 122AA heading substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 46(b); S.I. 2005/1126, art. 2(2)(h) Words in s. 122AA(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 46(a)(i); S.I. 2005/1126, art. 2(2)(h) Words in s. 122AA(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 46(a)(ii); S.I. 2005/1126, art. 2(2)(h) Words in s. 123(10)(c) substituted (S.) (2.4.2001 for specified purposes, 1.4.2002 in so far as not already in force) by Adults with Incapacity (Scotland) Act 2000 (asp 4), s. 89(2), Sch. 5 para. 23; S.S.I. 2001/81, arts. 2, 3, Schs. 1, 2; and substituted (E.W.) (30.6.2005) by The Adults with Incapacity (Scotland) Act 2000 (Consequential Modifications) (England, Wales and Northern Ireland) Order 2005 (S.I. 2005/1790), arts. 1(1), 3 S. 71 applied (1.9.2005) by The Age-Related Payments Regulations 2005 (S.I. 2005/1983), regs. 1(1), 9 S. 111 applied (with modifications) by The Welfare Food Regulations 1996 (S.I. 1996/1434), regs. 1, 22(1), Sch. 6 (as amended (28.11.2005) by S.I. 2005/3262, regs. 1, 16(d)(i)(e)(i)) S. 112 applied (with modifications) by The Welfare Food Regulations 1996 (S.I. 1996/1434), regs. 1, 22(1), Sch. 6 (as amended (28.11.2005) by S.I. 2005/3262, regs. 1, 16(d)(i)(e)(ii)) S. 113 applied (with modifications) by The Welfare Food Regulations 1996 (S.I. 1996/1434), regs. 1, 22(1), Sch. 6 S. 115 applied (with modifications) by The Welfare Food Regulations 1996 (S.I. 1996/1434), regs. 1, 22(1), Sch. 6 S. 116 applied in part (with modifications) by The Welfare Food Regulations 1996 (S.I. 1996/1434), regs. 1, 22(1), Sch. 6 Act modified (5.12.2005) by The Social Security (Reciprocal Agreements) Order 2005 (S.I. 2005/2765), arts. 1, 2 Ss. 124A, 124B inserted (5.12.2005) by The Civil Partnership Act 2004 (Overseas Relationships and Consequential, etc. Amendments) Order 2005 (S.I. 2005/3129), art. 1, Sch. 1 para. 4(1) Words in s. 2AA(7) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 55; S.I. 2005/3175, art. 2(1), Sch. 1 Words in s. 3 inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 56(a); S.I. 2005/3175, art. 2(1), Sch. 1 Words in s. 3 inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 56(b); S.I. 2005/3175, art. 2(1), Sch. 1 S. 71(12) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 58(3); S.I. 2005/3175, art. 2(1), Sch. 1 Words in s. 71(9) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 58(2); S.I. 2005/3175, art. 2(1), Sch. 1 Words in s. 73(2)(b) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 59; S.I. 2005/3175, art. 2(1), Sch. 1 Words in s. 73(2)(d) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 59; S.I. 2005/3175, art. 2(1), Sch. 1 Words in s. 73(5)(b) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 59; S.I. 2005/3175, art. 2(1), Sch. 1 Words in s. 73(5)(d) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 59; S.I. 2005/3175, art. 2(1), Sch. 1 Words in s. 74A(5) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 60(a); S.I. 2005/3175, art. 2(1), Sch. 1 Words in s. 74A(5) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 60(b); S.I. 2005/3175, art. 2(1), Sch. 1 Words in s. 74A(5) repealed (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 60(c), Sch. 30; S.I. 2005/3175, art. 2(1)(6), Sch. 1 Words in s. 78(3)(b) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 61(2); S.I. 2005/3175, art. 2(1), Sch. 1 S. 78(5) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 61(3); S.I. 2005/3175, art. 2(1), Sch. 1 Words in s. 78(6)(a) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 61(4)(a); S.I. 2005/3175, art. 2(1), Sch. 1 Words in s. 78(6)(b) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 61(4)(b); S.I. 2005/3175, art. 2(1), Sch. 1 Words in s. 109B(5)(a) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 64; S.I. 2005/3175, art. 2(1), Sch. 1 Word in s. 133 substituted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(3), Sch. para. 6(2) Words in s. 133(a) substituted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(3), Sch. para. 6(3) S. 133(b) substituted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(3), Sch. para. 6(4) Words in s. 150(1)(dza) inserted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(3), Sch. para. 8 Words in s. 155(7)(c) substituted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(3), Sch. para. 9 Words in s. 156(1) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 66(a); S.I. 2005/3175, art. 2(1), Sch. 1 Words in s. 156(2)(3) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 66(b); S.I. 2005/3175, art. 2(1), Sch. 1 Words in s. 159B(6) substituted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(3), Sch. para. 10(a) Words in s. 159B(6) substituted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(3), Sch. para. 10(b) Words in Sch. 10 para. 3(1) substituted (5.12.2005) by The Civil Partnership Act 2004 (Overseas Relationships and Consequential, etc. Amendments) Order 2005 (S.I. 2005/3129), art. 1, Sch. 1 para. 4(2) Words in Sch. 10 para. 3(1) substituted (29.11.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 116(1); S.I. 1999/3178, art. 2(1)(a), Sch. 1 S. 190(1)(za) inserted (30.3.2006) by National Insurance Contributions Act 2006 (c. 10), ss. 7(3), 9 Words in s. 192(5) inserted (30.3.2006) by National Insurance Contributions Act 2006 (c. 10), ss. 7(4), 9 S. 132A and cross-heading inserted (30.3.2006) by National Insurance Contributions Act 2006 (c. 10), ss. 7(2), 9 S. 123(8)(he) inserted (1.4.2006) by Public Services Ombudsman (Wales) Act 2005 (c. 10), s. 40, Sch. 6 para. 26(b); S.I. 2005/2800, art. 5(1)(3) Word in s. 123(8)(k) substituted (1.4.2006) by Public Services Ombudsman (Wales) Act 2005 (c. 10), s. 40, Sch. 6 para. 26(c); S.I. 2005/2800, art. 5(1)(3) S. 123(8)(f)(hb)(hd) repealed (1.4.2006) by Public Services Ombudsman (Wales) Act 2005 (c. 10), s. 40, Sch. 6 para. 26(a), Sch. 7; S.I. 2005/2800, art. 5(1)(3) Words in s. 13(1C) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 20(2) Words in s. 13(2) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 20(3) Words in s. 73(2)(c) repealed (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 21 Words in s. 73(5)(c) repealed (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 21 Words in s. 80 inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 22 Words in s. 155(6) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 23 Words in s. 157(2) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 24 Words in s. 158(1) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 25(a) Words in s. 158(1) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 25(b) Words in s. 124B inserted (1.10.2006) by Local Electoral Administration and Registration Services (Scotland) Act 2006 (asp 14), ss. 53(2), 63(2); S.S.I. 2006/469, art. 2, sch. 1 (with art. 4) S. 150(12)(13) added (26.10.2006) by The Social Security (Graduated Retirement Benefit) (Consequential Provisions) Order 2006 (S.I. 2006/2839), arts. 1, 2 Act modified (1.3.2007) by The Social Security Investigation Powers (Arrangements with Northern Ireland) Regulations 2007 (S.I. 2007/271), regs. 1(1), 3(2)(3) Act modified (1.6.2007) by The Social Security (Netherlands) Order 2007 (S.I. 2007/631), art. 2, Sch. S. 2AA(2)(e) substituted (3.7.2007) by Welfare Reform Act 2007 (c. 5), s. 70(1), Sch. 7 para. 3(2) S. 7A(2)(e) inserted (3.7.2007) by Welfare Reform Act 2007 (c. 5), ss. 41(2)(b), 70(1) S. 7A(1)(c) inserted (3.7.2007) by Welfare Reform Act 2007 (c. 5), ss. 41(2)(a), 70(1) Words in s. 7A(3) substituted (3.7.2007) by Welfare Reform Act 2007 (c. 5), ss. 41(2)(c), 70(1) Words in s. 7A(3)(a) substituted (3.7.2007) by Welfare Reform Act 2007 (c. 5), ss. 41(2)(d), 70(1) S. 7A(6)(c) substituted (3.7.2007) by Welfare Reform Act 2007 (c. 5), ss. 41(2)(e), 70(1) S. 71(5) repealed (3.7.2007) by Welfare Reform Act 2007 (c. 5), ss. 44(2), 70(1), Sch. 8 Words in s. 71(5A) substituted (3.7.2007) by Welfare Reform Act 2007 (c. 5), ss. 44(3), 70(1) S. 71ZA(2)(b) repealed (3.7.2007) by Welfare Reform Act 2007 (c. 5), s. 70(1), Sch. 8 Words in s. 71ZA(2)(a) repealed (3.7.2007) by Welfare Reform Act 2007 (c. 5), s. 70(1), Sch. 8 Words in s. 123(6A) substituted (3.7.2007) by Welfare Reform Act 2007 (c. 5), s. 70(1), Sch. 7 para. 3(3) S. 134(14) inserted (3.7.2007) by Welfare Reform Act 2007 (c. 5), s. 70(1), Sch. 5 para. 3(c) Word in s. 134(8)(a) inserted (3.7.2007) by Welfare Reform Act 2007 (c. 5), s. 70(1), Sch. 5 para. 3(a) Words in s. 134(8)(a) repealed (3.7.2007) by Welfare Reform Act 2007 (c. 5), s. 70(1), Sch. 5 para. 3(b), Sch. 8 S. 168(3A) inserted (3.7.2007) by Welfare Reform Act 2007 (c. 5), ss. 55(4), 70(1) Words in s. 168(1) inserted (3.7.2007) by Welfare Reform Act 2007 (c. 5), ss. 55(2), 70(1) S. 168(3)(a) substituted (3.7.2007) by Welfare Reform Act 2007 (c. 5), ss. 55(3)(a), 70(1) Words in s. 168(3)(b) substituted (3.7.2007) by Welfare Reform Act 2007 (c. 5), ss. 55(3)(b), 70(1) Words in s. 168(3)(d) repealed (3.7.2007) by Welfare Reform Act 2007 (c. 5), ss. 55(3)(c), 70(1), Sch. 8 Words in s. 168(5) substituted (3.7.2007) by Welfare Reform Act 2007 (c. 5), s. 70(1), Sch. 7 para. 3(4) Words in s. 168(6) substituted (3.7.2007) by Welfare Reform Act 2007 (c. 5), s. 70(1), Sch. 7 para. 3(5) Words in s. 191 inserted (3.7.2007) by Welfare Reform Act 2007 (c. 5), s. 70(1), Sch. 5 para. 10 Words in s. 150(3)(a) inserted (with effect in relation to the tax year 2010-11 and subsequent tax years) by Pensions Act 2007 (c. 22), ss. 6(3)(a), 30(1)(a)(3) (with ss. 5(3)-(7), 6(7)); S.I. 2010/2650 S. 150A inserted (with effect for specified purposes in relation to the tax year 2007-08 and subsequent tax years and for remaining purposes in relation to the tax year 2010-11 and subsequent tax years) by Pensions Act 2007 (c. 22), ss. 5(1), 30(1)(a)(3) (with s. 5(3)-(7)); S.I. 2010/2650 S. 150(1)(ab) inserted (with effect in relation to the tax year 2010-11 and subsequent tax years) by Pensions Act 2007 (c. 22), ss. 6(2)(b), 30(1)(a)(3) (with ss. 5(3)-(7), 6(7)); S.I. 2010/2650 Words in s. 150(1)(l) inserted (with effect in relation to the tax year 2007-08 and subsequent tax years) by Pensions Act 2007 (c. 22), ss. 6(2)(c), 30(1)(a)(3) (with s. 6(8)) Words in s. 150(3)(a) substituted (with effect in relation to the tax year 2010-11 and subsequent tax years) by Pensions Act 2007 (c. 22), ss. 6(3)(a), 30(1)(a)(3) (with ss. 5(3)-(7), 6(7)); S.I. 2010/2650 Word in s. 150(3)(b) inserted (with effect in relation to the tax year 2010-11 and subsequent tax years) by Pensions Act 2007 (c. 22), ss. 6(3)(b), 30(1)(a)(3) (with ss. 5(3)-(7), 6(7)); S.I. 2010/2650 Words in s. 150(7) inserted (with effect in relation to the tax year 2007-08 and subsequent tax years) by Pensions Act 2007 (c. 22), ss. 6(4), 30(1)(a)(3) (with s. 6(8)) Words in s. 150(10)(a)(i) inserted (with effect in accordance with s. 5(3)-(7)) by Pensions Act 2007 (c. 22), s. 30(1)(a)(3), Sch. 1 para. 21; S.I. 2010/2650 S. 152(1A) inserted (with effect in accordance with s. 5(3)-(7) of the amending Act) by Pensions Act 2007 (c. 22), s. 30(1)(a)(3), Sch. 1 para. 22(a) Words in s. 152 heading inserted (with effect in accordance with s. 5(3)-(7) of the amending Act) by Pensions Act 2007 (c. 22), s. 30(1)(a)(3), Sch. 1 para. 22(b) Words in s. 155(1)(b) inserted (with effect in accordance with s. 5(3)-(7) of the amending Act) by Pensions Act 2007 (c. 22), s. 30(1)(a)(3), Sch. 1 para. 23 Words in s. 155A(1)(a) substituted (with effect in accordance with s. 5(3)-(7) of the amending Act) by Pensions Act 2007 (c. 22), s. 30(1)(a)(3), Sch. 1 para. 24 Word in s. 159(5) inserted (with effect in accordance with s. 5(3)-(7) of the amending Act) by Pensions Act 2007 (c. 22), s. 30(1)(a)(3), Sch. 1 para. 25(b) Word in s. 159B(4)(a) inserted (with effect in accordance with s. 5(3)-(7) of the amending Act) by Pensions Act 2007 (c. 22), s. 30(1)(a)(3), Sch. 1 para. 27(a) Word in s. 159C(4)(a) inserted (with effect in accordance with s. 5(3)-(7) of the amending Act) by Pensions Act 2007 (c. 22), s. 30(1)(a)(3), Sch. 1 para. 28(a) Word in s. 189(8) inserted (with effect in accordance with s. 5(3)-(7) of the amending Act) by Pensions Act 2007 (c. 22), s. 30(1)(a)(3), Sch. 1 para. 29 Word in s. 190(1)(a) inserted (with effect in accordance with s. 5(3)-(7) of the amending Act) by Pensions Act 2007 (c. 22), s. 30(1)(a)(3), Sch. 1 para. 30 Words in Sch. 7 para. 3(b) inserted (with effect in accordance with s. 5(3)-(7) of the amending Act) by Pensions Act 2007 (c. 22), s. 30(1)(a)(3), Sch. 1 para. 31 Words in Sch. 7 para. 12 substituted (with effect in accordance with s. 5(3)-(7) of the amending Act) by Pensions Act 2007 (c. 22), s. 30(1)(a)(3), Sch. 1 para. 32 S. 150(1)(a)(i)(ii) substituted (with effect in relation to the tax year 2010-11 and subsequent tax years) by Pensions Act 2007 (c. 22), ss. 6(2)(a), 30(1)(a)(3) (with ss. 5(3)-(7), 6(7)); S.I. 2010/2650 S. 148AA inserted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 2 para. 2 Act modified (1.10.2007) by The Social Security (Ireland) Order 2007 (S.I. 2007/2122), art. 2 S. 7B inserted (1.10.2007) by Welfare Reform Act 2007 (c. 5), ss. 41(1), 70(2); S.I. 2007/2819, art. 2(1)(a) Words in s. 115B(9) substituted (1.10.2007) by The Companies Act 2006 (Commencement No. 3, Consequential Amendments, Transitional Provisions and Savings) Order 2007 (S.I. 2007/2194), art. 1(3)(a), Sch. 4 para. 68 (with art. 12) S. 123(11) inserted (1.10.2007) by Mental Capacity Act 2005 (c. 9), s. 68(1), Sch. 6 para. 37(b) (with ss. 27-29, 62); S.I. 2007/1897, art. 2(1)(d) Words in s. 123(10)(b) repealed (1.10.2007) by Mental Capacity Act 2005 (c. 9), s. 68(1), Sch. 6 para. 37(a)(i), Sch. 7 (with ss. 27-29, 62); S.I. 2007/1897, art. 2(1)(d) Words in s. 123(10)(d)(i) repealed (1.10.2007) by Mental Capacity Act 2005 (c. 9), s. 68(1), Sch. 6 para. 37(a)(ii), Sch. 7 (with ss. 27-29, 62); S.I. 2007/1897, art. 2(1)(d) Words in s. 123(10)(d)(ii) repealed (1.10.2007) by Mental Capacity Act 2005 (c. 9), s. 68(1), Sch. 6 para. 37(a)(iii), Sch. 7 (with ss. 27-29, 62); S.I. 2007/1897, art. 2(1)(d) Word in s. 123(10) repealed (1.10.2007) by Mental Capacity Act 2005 (c. 9), s. 68(1), Sch. 6 para. 37(a)(iv), Sch. 7 (with ss. 27-29, 62); S.I. 2007/1897, art. 2(1)(d) Words in s. 122AA(2)(c) substituted (1.4.2008) by Statistics and Registration Service Act 2007 (c. 18), s. 74(1), Sch. 2 para. 5; S.I. 2008/839, art. 2 S. 5(2A)-(2C) inserted (1.10.2007 for specified purposes, 7.4.2008 in so far as not already in force) by Welfare Reform Act 2007 (c. 5), ss. 35(2), 70(2); S.I. 2007/2872, art. 2(2)(c)(3) (with arts. 3-5) S. 110A(1A)-(1C) inserted (19.2.2008 for specified purposes, 7.4.2008 in so far as not already in force) by Welfare Reform Act 2007 (c. 5), ss. 46(3), 70(2); S.I. 2008/411, art. 2(4)(a)(5) Words in s. 110A(1) substituted (19.2.2008 for specified purposes, 7.4.2008 in so far as not already in force) by Welfare Reform Act 2007 (c. 5), ss. 46(2), 70(2); S.I. 2008/411, art. 2(4)(a)(5) Words in s. 110A(2) substituted (19.2.2008 for specified purposes, 7.4.2008 in so far as not already in force) by Welfare Reform Act 2007 (c. 5), ss. 46(4), 70(2); S.I. 2008/411, art. 2(4)(a)(5) Words in s. 110A(8) inserted (19.2.2008 for specified purposes, 7.4.2008 in so far as not already in force) by Welfare Reform Act 2007 (c. 5), ss. 46(5), 70(2); S.I. 2008/411, art. 2(4)(a)(5) S. 116A inserted (19.2.2008 for specified purposes, 7.4.2008 in so far as not already in force) by Welfare Reform Act 2007 (c. 5), ss. 47, 70(2); S.I. 2008/411, art. 2(4)(b)(5) S. 5(3) repealed (7.4.2008) by Welfare Reform Act 2007 (c. 5), ss. 35(3), 70(2), Sch. 8; S.I. 2007/2872, art. 2(1)(b)(c) Words in s. 105(4) substituted (14.7.2008) by Child Maintenance and Other Payments Act 2008 (c. 6), ss. 45(2), 62(3); S.I. 2008/1476, art. 2(2)(b) S. 105(3) substituted (14.7.2008) by Child Maintenance and Other Payments Act 2008 (c. 6), ss. 45(1), 62(3); S.I. 2008/1476, art. 2(2)(b) S. 106(7) repealed (14.7.2008) by Child Maintenance and Other Payments Act 2008 (c. 6), s. 62(3), Sch. 8; S.I. 2008/1476, art. 2(2)(c)(ii) S. 118(1) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), Sch. 44 para. 4 S. 118(3) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), Sch. 44 para. 4 S. 118(7) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), Sch. 44 para. 4 Words in s. 170(5) inserted (1.4.2008 for specified purposes, 6.10.2008 in so far as not already in force) by Welfare Reform Act 2007 (c. 5), ss. 33(7)(a), 70(2); S.I. 2008/411, art. 2(1)(b)(2) Words in s. 170(5) inserted (1.4.2008 for specified purposes, 6.10.2008 in so far as not already in force) by Welfare Reform Act 2007 (c. 5), ss. 33(7)(b), 70(2); S.I. 2008/411, art. 2(1)(b)(2) S. 5(1) modified (18.3.2008 for specified purposes, 27.10.2008 in so far as not already in force) by Welfare Reform Act 2007 (c. 5), ss. 5(2), 70(2); S.I. 2008/787, art. 2(1)(4)(a), Sch. S. 1(4)(ac) inserted (18.3.2008 for specified purposes, 27.7.2008 in so far as not already in force) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 10(2); S.I. 2008/787, art. 2(1)(3)(a)(4)(f), Sch. S. 2AA(2)(f) and preceding word inserted (18.3.2008 for specified purposes, 27.10.2008 in so far as not already in force) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 10(3); S.I. 2008/787, art. 2(1)(4)(f), Sch. S. 5(2)(ac) inserted (18.3.2008 for specified purposes, 27.10.2008 in so far as not already in force) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 10(4); S.I. 2008/787, art. 2(1)(4)(f), Sch. Words in s. 73(1) inserted (18.3.2008 for specified purposes, 27.10.2008 in so far as not already in force) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 10(7)(a); S.I. 2008/787, art. 2(1)(4)(f), Sch. S. 73(4)(c) and preceding word inserted (18.3.2008 for specified purposes, 27.10.2008 in so far as not already in force) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 10(7)(b); S.I. 2008/787, art. 2(1)(4)(f), Sch. Words in s. 74(1)(b) substituted (18.3.2008 for specified purposes, 27.10.2008 in so far as not already in force) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 10(8)(a); S.I. 2008/787, art. 2(1)(4)(f), Sch. Words in s. 74(2)(b) substituted (18.3.2008 for specified purposes, 27.10.2008 in so far as not already in force) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 10(8)(a); S.I. 2008/787, art. 2(1)(4)(f), Sch. Words in s. 74(3)(b) substituted (18.3.2008 for specified purposes, 27.10.2008 in so far as not already in force) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 10(8)(b); S.I. 2008/787, art. 2(1)(4)(f), Sch. S. 121DA(1)(hi) inserted (18.3.2008 for specified purposes, 27.10.2008 in so far as not already in force) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 10(12); S.I. 2008/787, art. 2(1)(4)(f), Sch. Words in s. 191 inserted (18.3.2008 for specified purposes, 27.7.2008 in so far as not already in force, 27.10.2008 in so far as not already in force) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 10(32)(b); S.I. 2008/787, art. 2(1)(3)(a)(4)(f), Sch. Words in s. 191 inserted (18.3.2008 for specified purposes, 27.7.2008 in so far as not already in force, 27.10.2008 in so far as not already in force) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 10(32)(c); S.I. 2008/787, art. 2(1)(3)(a)(4)(f), Sch. S. 159C inserted (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 10(23); S.I. 2008/787, art. 2(4)(f) S. 160B inserted (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 10(24); S.I. 2008/787, art. 2(4)(f) Word in s. 73(4)(a) repealed (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(1), Sch. 8; S.I. 2008/787, art. 2(4)(g) Words in s. 74A(7) inserted (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 10(9); S.I. 2008/787, art. 2(4)(f) Words in s. 105(4) inserted (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 10(10)(b); S.I. 2008/787, art. 2(4)(f) Words in s. 105(1)(b) substituted (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 10(10)(a); S.I. 2008/787, art. 2(4)(f) S. 107 repealed (27.10.2008) by Child Maintenance and Other Payments Act 2008 (c. 6), s. 62(3), Sch. 8; S.I. 2008/2548, art. 3(d)(ii) S. 108(8) substituted (27.10.2008) by Child Maintenance and Other Payments Act 2008 (c. 6), s. 62(3), Sch. 7 para. 2(2); S.I. 2008/2548, art. 3(c) Words in s. 109(1) inserted (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 10(11); S.I. 2008/787, art. 2(4)(f) Words in s. 122B(3)(b) inserted (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 10(14); S.I. 2008/787, art. 2(4)(f) S. 124(1)(ac) inserted (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 10(16); S.I. 2008/787, art. 2(4)(f) Words in s. 125(1) inserted (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 10(17); S.I. 2008/787, art. 2(4)(f) Words in s. 126(1) inserted (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 10(18); S.I. 2008/787, art. 2(4)(f) S. 130(1)(f) inserted (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 10(19); S.I. 2008/787, art. 2(4)(f) S. 132(1)(aa) inserted (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 10(20); S.I. 2008/787, art. 2(4)(f) S. 150(1)(m) inserted (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 10(21)(a); S.I. 2008/787, art. 2(4)(f) Words in s. 150(7) substituted (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 10(21)(b); S.I. 2008/787, art. 2(4)(f) Words in s. 159B(6) inserted (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 10(22)(b); S.I. 2008/787, art. 2(4)(f) S. 159B(1)(b)(iiia) inserted (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 10(22)(a); S.I. 2008/787, art. 2(4)(f) Words in s. 164(1) inserted (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 10(25); S.I. 2008/787, art. 2(4)(f) Words in s. 165(6)(a) substituted (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 10(26); S.I. 2008/787, art. 2(4)(f) S. 166(2)(ba) inserted (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 10(27)(a); S.I. 2008/787, art. 2(4)(f) Words in s. 166(2)(c) substituted (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 10(27)(b); S.I. 2008/787, art. 2(4)(f) Words in s. 170(5) inserted (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 10(28)(a); S.I. 2008/787, art. 2(4)(f) Words in s. 170(5) inserted (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 10(28)(b); S.I. 2008/787, art. 2(4)(f) Words in s. 179(3)(a) inserted (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 10(29)(a); S.I. 2008/787, art. 2(4)(f) S. 179(4)(af) and preceding word inserted (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 10(29)(b); S.I. 2008/787, art. 2(4)(f) S. 179(5)(ac) inserted (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 10(29)(c); S.I. 2008/787, art. 2(4)(f) Words in s. 180 inserted (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 10(30); S.I. 2008/787, art. 2(4)(f) S. 187(1)(ac) inserted (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 10(31); S.I. 2008/787, art. 2(4)(f) Words in Sch. 4 Pt. I substituted (3.11.2008) by The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833), art. 1(1), Sch. 3 para. 104(2) Words in Sch. 4 Pt. I omitted (3.11.2008) by virtue of The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833), art. 1(1), Sch. 3 para. 104(3) Words in Sch. 4 Pt. I inserted (3.11.2008) by The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833), art. 1(1), Sch. 3 para. 104(4) Sch. 4 Pt. II para. 3ZA inserted (3.11.2008) by The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833), art. 1(1), Sch. 3 para. 104(6) Words in s. 2B(6) substituted (3.11.2008) by The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833), art. 1(1), Sch. 3 para. 102 Words in s. 71(2) substituted (3.11.2008) by The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833), art. 1(1), Sch. 3 para. 103(a) Words in s. 71(2) substituted (3.11.2008) by The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833), art. 1(1), Sch. 3 para. 103(b) Words in Sch. 4 Pt. 2 para. 3 substituted (3.11.2008) by The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833), art. 1(1), Sch. 3 para. 104(5)(a) Words in Sch. 4 Pt. 2 para. 3 substituted (3.11.2008) by The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833), art. 1(1), Sch. 3 para. 104(5)(b) Words in Sch. 4 Pt. 2 para. 3(a) inserted (3.11.2008) by The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833), art. 1(1), Sch. 3 para. 104(5)(c) Words in s. 191 substituted (1.12.2008) by Housing and Regeneration Act 2008 (c. 17), s. 325(1), Sch. 8 para. 61; S.I. 2008/3068, art. 2(1)(w)(3) (with arts. 6-13) S. 5(2)(fa) inserted (21.7.2008 for specified purposes, 1.1.2009 in so far as not already in force) by Health and Social Care Act 2008 (c. 14), ss. 132(1), 170; S.I. 2008/3137, art. 2 S. 12A and cross-heading inserted (21.7.2008 for specified purposes, 1.1.2009 in so far as not already in force) by Health and Social Care Act 2008 (c. 14), ss. 132(3), 170; S.I. 2008/3137, art. 2 S. 71(11)(ea) inserted (21.7.2008 for specified purposes, 1.1.2009 in so far as not already in force) by Health and Social Care Act 2008 (c. 14), ss. 132(4), 170; S.I. 2008/3137, art. 2 S. 71 modified (21.7.2008 for specified purposes, 1.1.2009 in so far as not already in force) by Health and Social Care Act 2008 (c. 14), ss. 132(5), 170; S.I. 2008/3137, art. 2 Words in s. 121E(1) inserted (21.7.2008 for specified purposes, 1.1.2009 in so far as not already in force) by Health and Social Care Act 2008 (c. 14), ss. 132(6), 170; S.I. 2008/3137, art. 2 Words in s. 121F(2) inserted (21.7.2008 for specified purposes, 1.1.2009 in so far as not already in force) by Health and Social Care Act 2008 (c. 14), ss. 132(7), 170; S.I. 2008/3137, art. 2 S. 113C inserted (21.7.2008 for specified purposes, 1.1.2009 in so far as not already in force) by Health and Social Care Act 2008 (c. 14), ss. 133(1), 170; S.I. 2008/3137, art. 2 Sch. 3A inserted (21.7.2008 for specified purposes, 1.1.2009 in so far as not already in force) by Health and Social Care Act 2008 (c. 14), ss. 133(2), 170; S.I. 2008/3137, art. 2 S. 150 modified (20.1.2009) by The Employment and Support Allowance (Up-rating Modification) (Transitional) Regulations 2008 (S.I. 2008/3270), regs. 1, 2 S. 2A(9) inserted (26.1.2009) by Education and Skills Act 2008 (c. 25), s. 173(4), Sch. 1 para. 45(3); S.I. 2008/3077, art. 4(g) Words in s. 2A(8) inserted (26.1.2009) by Education and Skills Act 2008 (c. 25), s. 173(4), Sch. 1 para. 45(2)(a); S.I. 2008/3077, art. 4(g) Words in s. 2A(8) inserted (26.1.2009) by Education and Skills Act 2008 (c. 25), s. 173(4), Sch. 1 para. 45(2)(b); S.I. 2008/3077, art. 4(g) Words in s. 2A(8) substituted (26.1.2009) by Education and Skills Act 2008 (c. 25), s. 173(4), Sch. 1 para. 45(2)(c); S.I. 2008/3077, art. 4(g) S. 2AA(8) inserted (26.1.2009) by Education and Skills Act 2008 (c. 25), s. 173(4), Sch. 1 para. 46(3); S.I. 2008/3077, art. 4(g) Words in s. 2AA(7) inserted (26.1.2009) by Education and Skills Act 2008 (c. 25), s. 173(4), Sch. 1 para. 46(2)(a); S.I. 2008/3077, art. 4(g) Words in s. 2AA(7) inserted (26.1.2009) by Education and Skills Act 2008 (c. 25), s. 173(4), Sch. 1 para. 46(2)(b); S.I. 2008/3077, art. 4(g) Words in s. 2AA(7) substituted (26.1.2009) by Education and Skills Act 2008 (c. 25), s. 173(4), Sch. 1 para. 46(2)(c); S.I. 2008/3077, art. 4(g) S. 2C(3A) inserted (26.1.2009) by Education and Skills Act 2008 (c. 25), s. 173(4), Sch. 1 para. 47(4); S.I. 2008/3077, art. 4(g) Words in s. 2C(1) inserted (26.1.2009) by Education and Skills Act 2008 (c. 25), s. 173(4), Sch. 1 para. 47(2); S.I. 2008/3077, art. 4(g) Words in s. 2C(3) inserted (26.1.2009) by Education and Skills Act 2008 (c. 25), s. 173(4), Sch. 1 para. 47(3); S.I. 2008/3077, art. 4(g) S. 122F and cross-heading inserted (27.3.2009) by Welfare Reform Act 2007 (c. 5), ss. 36, 70(2); S.I. 2009/775, art. 2(a) S. 110ZA(1)(2) substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 84 (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 9) Words in s. 121D(2) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 171(2) Words in s. 121D(5) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 171(3)(a) Words in s. 121D(5) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 171(3)(b) Words in s. 121D(6) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 171(4) Sch. 3A para. 2(3)-(3B) substituted for Sch. 3A para. 2(3) (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 172(3) Words in Sch. 3A para. 2(1)(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 172(2) Words in Sch. 3A para. 2(4) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 172(4)(a) Words in Sch. 3A para. 2(4) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 172(4)(b) Sch. 3A para. 2(5) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 172(5) Words in Sch. 3A para. 2(6) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 172(6) S. 121E(2)(2ZA) substituted for s. 121E(2) (1.6.2009) by Child Maintenance and Other Payments Act 2008 (c. 6), s. 62(3), Sch. 7 para. 2(3); S.I. 2009/1314, art. 2(2)(b)(i) S. 121F(1)(1A) substituted for s. 121F(1) (1.6.2009) by Child Maintenance and Other Payments Act 2008 (c. 6), s. 62(3), Sch. 7 para. 2(5); S.I. 2009/1314, art. 2(2)(b)(i) Words in s. 126A(8) substituted (2.7.2009) by Welfare Reform Act 2007 (c. 5), ss. 48(4), 70(2); S.I. 2009/1608, art. 2 Words in s. 110ZA(2)(d) substituted (13.8.2009) by The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 27 Words in s. 115B(9) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 129(a) (with art. 10) Words in s. 115B(9) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 129(b) (with art. 10) S. 150 modified (with effect for the tax year ending 5.4.2010) by Welfare Reform Act 2009 (c. 24), ss. 23, 61(1) Ss. 2D-2H inserted (12.11.2009) by Welfare Reform Act 2009 (c. 24), ss. 2(2), 61(1) Words in s. 2A cross-heading inserted (12.11.2009) by Welfare Reform Act 2009 (c. 24), ss. 2(3), 61(1) Word in s. 189(7A) substituted (12.11.2009) by Welfare Reform Act 2009 (c. 24), ss. 2(4), 61(1) S. 121B omitted (23.11.2009) by virtue of Finance Act 2008 (c. 9), s. 129(4), Sch. 43 para. 14; S.I. 2009/3024, art. 3 (with art. 4) S. 2A(7A) inserted (12.1.2010) by Welfare Reform Act 2009 (c. 24), ss. 34(1), 61(2) S. 2AA(6A) inserted (12.1.2010) by Welfare Reform Act 2009 (c. 24), ss. 34(2), 61(2) Words in s. 2A(1)(a) substituted (10.2.2010) by Welfare Reform Act 2009 (c. 24), ss. 35(4), 61(3); S.I. 2010/293, art. 2(1)(b) S. 2A(1)(a)(ii) substituted (10.2.2010) by Welfare Reform Act 2009 (c. 24), ss. 35(2)(a), 61(3); S.I. 2010/293, art. 2(1)(b) Words in s. 2A(1)(b)(i) substituted (10.2.2010) by Welfare Reform Act 2009 (c. 24), ss. 35(2)(b), 61(3); S.I. 2010/293, art. 2(1)(b) S. 2A(1A) inserted (10.2.2010) by Welfare Reform Act 2009 (c. 24), ss. 35(2)(c), 61(3); S.I. 2010/293, art. 2(1)(b) S. 2AA(1A) inserted (10.2.2010) by Welfare Reform Act 2009 (c. 24), ss. 35(3)(b), 61(3); S.I. 2010/293, art. 2(1)(b) Words in s. 2AA(1) substituted (10.2.2010) by Welfare Reform Act 2009 (c. 24), ss. 35(4), 61(3); S.I. 2010/293, art. 2(1)(b) S. 2AA(1)(a)(i)(ii) substituted (10.2.2010) by Welfare Reform Act 2009 (c. 24), ss. 35(3)(a), 61(3); S.I. 2010/293, art. 2(1)(b) Words in s. 2A(1) substituted (10.2.2010) by Welfare Reform Act 2009 (c. 24), ss. 35(4), 61(3); S.I. 2010/293, art. 2(1)(b) Words in s. 5(5) substituted (3.3.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 24; S.I. 2010/495, art. 3(c) Words in s. 170(5) repealed (22.3.2010) by Welfare Reform Act 2009 (c. 24), s. 61(3), Sch. 7 Pt. 3; S.I. 2010/293, art. 2(3)(b) (with art. 2(4)) Words in s. 170(5) substituted (12.1.2010 for specified purposes, 1.4.2010 in so far as not already in force) by Welfare Reform Act 2009 (c. 24), s. 61(3), Sch. 4 para. 9(a); S.I. 2010/45, art. 2(1)(2) Words in s. 170(5) substituted (12.1.2010 for specified purposes, 1.4.2010 in so far as not already in force) by Welfare Reform Act 2009 (c. 24), s. 61(3), Sch. 4 para. 9(b); S.I. 2010/45, art. 2(1)(2) Word in s. 110ZA(2)(d) inserted (1.4.2010) by The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 3(a) Words in s. 110ZA(2)(d) inserted (1.4.2010) by The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 3(b) Word in s. 150(1)(j) inserted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 26; S.I. 2010/495, art. 4(d) Words in s. 163(1)(d) substituted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 27; S.I. 2010/495, art. 4(d) S. 165(1)(b)(iii)-(v) substituted for s. 165(1)(b)(iii)(iv) (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 28(2); S.I. 2010/495, art. 4(d) Words in s. 189(3) inserted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 18 para. 45(3) (with arts. 28-31) Words in s. 189(1) repealed (6.9.1999 for specified purposes; 5.10.1999 for specified purposes; 18.10.1999 for specified purposes; 29.11.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 109(a), Sch. 8; S.I. 1999/2739, art. 2(c), Sch. 1; S.I. 1999/2739, art. 2, Sch. 1; S.I. 1999/2860, art. 2(c), Sch. 1; S.I. 1999/3178, art. 2(1), Sch. 1 S. 189(2) repealed (6.9.1999 for specified purposes; 5.10.1999 for specified purposes; 18.10.1999 for specified purposes; 29.11.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 109(b), Sch. 8; S.I.

1999/2739, art. 2(c), Sch. 1; S.I. 1999/2739, art. 2, Sch. 1; S.I. 1999/2860, art. 2(c), Sch. 1; S.I. 1999/3178, art. 2(1), Sch. 1 Words in s. 189(4) repealed (6.9.1999 for specified purposes; 5.10.1999 for specified purposes; 18.10.1999 for specified purposes; 29.11.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 109(c), Sch. 8; S.I. 1999/2739, art. 2(c), Sch. 1; S.I. 1999/2739, art. 2, Sch. 1; S.I. 1999/2860, art. 2(c), Sch. 1; S.I. 1999/3178, art. 2(1), Sch. 1 Words in s. 189(5) repealed (6.9.1999 for specified purposes; 5.10.1999 for specified purposes; 18.10.1999 for specified purposes; 29.11.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 109(d), Sch. 8; S.I. 1999/2739, art. 2(c), Sch. 1; S.I. 1999/2739, art. 2, Sch. 1; S.I. 1999/2860, art. 2(c), Sch. 1; S.I. 1999/3178, art. 2(1), Sch. 1 S. 189(10) repealed (6.9.1999 for specified purposes; 5.10.1999 for specified purposes; 18.10.1999 for specified purposes; 29.11.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 109(f), Sch. 8; S.I. 1999/2739, art. 2(c), Sch. 1; S.I. 1999/2739, art. 2, Sch. 1; S.I. 1999/2860, art. 2(c), Sch. 1; S.I. 1999/3178, art. 2(1), Sch. 1 Act applied (1.10.2010) by The Employment and Support Allowance (Transitional Provisions, Housing Benefit and Council Tax Benefit) (Existing Awards) (No. 2) Regulations 2010 (S.I. 2010/1907), reg. 16(2)(c), Sch. 2 Sum in s. 124(3)(b) substituted (1.1.2011) by virtue of The Registration of Births, Deaths and Marriages (Fees) (Scotland) Order 2010 (S.S.I. 2010/428), arts. 1(1), 2, Sch. Sum in s. 124B(1) substituted (1.1.2011) by virtue of The Registration of Births, Deaths and Marriages (Fees) (Scotland) Order 2010 (S.S.I. 2010/428), arts. 1(1), 2, sch. Words in s. 121F(2) omitted (16.2.2011) by virtue of Savings Accounts and Health in Pregnancy Grant Act 2010 (c. 36), ss. 2(2), 4(2) Figure in s. 143(4)(b) substituted (6.4.2011) by National Insurance Contributions Act 2011 (c. 3), ss. 2(2), 13(1) Figure in s. 162(5) substituted (6.4.2011) by National Insurance Contributions Act 2011 (c. 3), ss. 3, 13(1) S. 108(4)(a)(iv) and preceding word repealed (18.6.2011) by The Civil Jurisdiction and Judgments (Maintenance) Regulations 2011 (S.I. 2011/1484), reg. 1(1), Sch. 7 para. 14(a)(ii) Words in s. 182A(5)(b) substituted (1.10.2011) by Postal Services Act 2011 (c. 5), s. 93(2)(3), Sch. 12 para. 140; S.I. 2011/2329, art. 3 Words in s. 182A(1) substituted (26.3.2001) by The Postal Services Act 2000 (Consequential Modifications No. 1) Order 2001 (S.I. 2001/1149), reg. 1(2), Sch. 1 para. 93(2)(a) Words in s. 182A(1) substituted (1.10.2011) by Postal Services Act 2011 (c. 5), s. 93(2)(3), Sch. 12 para. 140; S.I. 2011/2329, art. 3 Words in s. 182A(4)(b) substituted (26.3.2001) by The Postal Services Act 2000 (Consequential Modifications No. 1) Order 2001 (S.I. 2001/1149), reg. 1(2), Sch. 1 para. 93(2)(b) Words in s. 182B(1) substituted (26.3.2001) by The Postal Services Act 2000 (Consequential Modifications No. 1) Order 2001 (S.I. 2001/1149), reg. 1(2), Sch. 1 para. 93(3)(a) Words in s. 182B(2) substituted (26.3.2001) by The Postal Services Act 2000 (Consequential Modifications No. 1) Order 2001 (S.I. 2001/1149), reg. 1(2), Sch. 1 para. 93(3)(b) Words in s. 182B(7) substituted (26.3.2001) by The Postal Services Act 2000 (Consequential Modifications No. 1) Order 2001 (S.I. 2001/1149), reg. 1(2), Sch. 1 para. 93(3)(c) Words in s. 182B(8) inserted (26.3.2001) by The Postal Services Act 2000 (Consequential Modifications No. 1) Order 2001 (S.I. 2001/1149), reg. 1(2), Sch. 1 para. 93(3)(d)(i) Words in s. 182B(8) substituted (1.10.2011) by Postal Services Act 2011 (c. 5), s. 93(2)(3), Sch. 12 para. 141(a); S.I. 2011/2329, art. 3 Words in s. 182B(8) substituted (1.10.2011) by Postal Services Act 2011 (c. 5), s. 93(2)(3), Sch. 12 para. 141(b); S.I. 2011/2329, art. 3 S. 2A(2A)(2B) inserted (6.10.2011 for specified purposes, 31.10.2011 in so far as not already in force) by Welfare Reform Act 2009 (c. 24), ss. 3(2)(a), 61(3); S.I. 2011/2427, art. 2(1)(a)(b) Words in s. 2A(8) inserted (6.10.2011 for specified purposes, 31.10.2011 in so far as not already in force) by Welfare Reform Act 2009 (c. 24), ss. 3(2)(b), 61(3); S.I. 2011/2427, art. 2(1)(a)(b) Words in s. 2A(1A) substituted (3.1.2012) by Pensions Act 2011 (c. 19), s. 38(3)(a), Sch. 1 para. 3 Words in s. 2AA(1A) substituted (3.1.2012) by Pensions Act 2011 (c. 19), s. 38(3)(a), Sch. 1 para. 4 Words in s. 2D(9)(e) substituted (3.1.2012) by Pensions Act 2011 (c. 19), s. 38(3)(a), Sch. 1 para. 5 Act modified (22.2.2012) by The Social Security (Reciprocal Agreements) Order 2012 (S.I. 2012/360), arts. 1, 2, Sch. 1, Sch. 2 S. 123(8)(aa)(ab) inserted (1.4.2012) by Budget Responsibility and National Audit Act 2011 (c. 4), s. 29, Sch. 5 para. 15(2); S.I. 2011/2576, art. 5 S. 123(8)(jza) inserted (1.4.2012) by Budget Responsibility and National Audit Act 2011 (c. 4), s. 29, Sch. 5 para. 15(5); S.I. 2011/2576, art. 5 Words in s. 123(8)(i) omitted (1.4.2012) by virtue of Budget Responsibility and National Audit Act 2011 (c. 4), s. 29, Sch. 5 para. 15(3); S.I. 2011/2576, art. 5 Words in s. 123(8)(j) substituted (1.4.2012) by Budget Responsibility and National Audit Act 2011 (c. 4), s. 29, Sch. 5 para. 15(4)(a); S.I. 2011/2576, art. 5 Words in s. 123(8)(j) substituted (1.4.2012) by Budget Responsibility and National Audit Act 2011 (c. 4), s. 29, Sch. 5 para. 15(4)(b); S.I. 2011/2576, art. 5 Words in s. 191 inserted (1.4.2012) by Localism Act 2011 (c. 20), s. 240(2), Sch. 19 para. 31; S.I. 2012/628, art. 6(i) (with arts. 9, 11, 14, 15, 17) S. 150(1A)(1B) inserted (6.4.2012) by Pensions Act 2011 (c. 19), ss. 2(1)(b), 38(4); S.I. 2011/3034, art. 4(a) S. 150(10B)(10C) inserted (6.4.2012) by Pensions Act 2011 (c. 19), ss. 2(2), 38(4); S.I. 2011/3034, art. 4(a) Words in s. 150(1)(e)(i) substituted (6.4.2012) by Pensions Act 2011 (c. 19), ss. 2(1)(a), 38(4); S.I. 2011/3034, art. 4(a) Words in s. 150(10A) inserted (6.4.2012) by The Pensions Act 2007 (Abolition of Contracting-out for Defined Contribution Pension Schemes) (Consequential Amendments) (No. 2) Regulations 2011 (S.I. 2011/1724), regs. 1(2), 2(2) S. 151(5) omitted (6.4.2012 with savings for persons who became entitled to a Category A or Category B retirement pension before that day) by virtue of Pensions Act 2011 (c. 19), ss. 2(3), 38(4) (with s. 2(4)); S.I. 2011/3034, art. 4(a) Words in s. 191 substituted (6.4.2012) by The Pensions Act 2007 (Abolition of Contracting-out for Defined Contribution Pension Schemes) (Consequential Amendments) (No. 2) Regulations 2011 (S.I. 2011/1724), regs. 1(2), 2(3)(a) Words in s. 71(8) repealed (8.5.2012) by Welfare Reform Act 2012 (c. 5), ss. 107(1), 150(2)(d) S. 115A(1A) inserted (8.5.2012) by Welfare Reform Act 2012 (c. 5), ss. 113(2), 150(3); S.I. 2012/863, art. 2(3)(a) S. 115A(3)-(3B) substituted for s. 115A(3) (8.5.2012) by Welfare Reform Act 2012 (c. 5), ss. 114(1), 150(3); S.I. 2012/863, art. 2(3)(b) Words in s. 115A(2)(a) substituted (8.5.2012) by Welfare Reform Act 2012 (c. 5), ss. 113(3), 150(3); S.I. 2012/863, art. 2(3)(a) Words in s. 115A(4)(a) inserted (8.5.2012) by Welfare Reform Act 2012 (c. 5), ss. 113(4)(a), 150(3); S.I. 2012/863, art. 2(3)(a) Words in s. 115A(4)(b) inserted (8.5.2012) by Welfare Reform Act 2012 (c. 5), ss. 113(4)(b), 150(3); S.I. 2012/863, art. 2(3)(a) Figure in s. 115A(5) substituted (8.5.2012) by Welfare Reform Act 2012 (c. 5), ss. 115(2), 150(3); S.I. 2012/863, art. 2(3)(c) Words in s. 115A(6)(7) inserted (8.5.2012) by Welfare Reform Act 2012 (c. 5), ss. 113(5), 150(3); S.I. 2012/863, art. 2(3)(a) Words in s. 115A(7B)(a) inserted (8.5.2012) by Welfare Reform Act 2012 (c. 5), ss. 113(6), 150(3); S.I. 2012/863, art. 2(3)(a) Words in s. 115A(8) inserted (8.5.2012) by Welfare Reform Act 2012 (c. 5), ss. 113(7), 150(3); S.I. 2012/863, art. 2(3)(a) Figure in s. 115B(6) substituted (8.5.2012) by Welfare Reform Act 2012 (c. 5), ss. 115(3), 150(3); S.I. 2012/863, art. 2(3)(c) Words in s. 116(2)(a) substituted (8.5.2012) by Welfare Reform Act 2012 (c. 5), ss. 111(a), 150(2)(e) Words in s. 116(2)(b) inserted (8.5.2012) by Welfare Reform Act 2012 (c. 5), ss. 111(b), 150(2)(e) S. 190(1)(zza) inserted (8.5.2012) by Welfare Reform Act 2012 (c. 5), ss. 114(2), 150(3); S.I. 2012/863, art. 2(3)(b) S. 190(1)(zzb) inserted (10.5.2012) by Welfare Reform Act 2012 (c. 5), ss. 116(2), 150(3); S.I. 2012/1246, art. 2(1)(b) S. 109A(9) inserted (6.6.2012) by Welfare Reform Act 2012 (c. 5), ss. 122, 150(3); S.I. 2012/1246, art. 2(2) (as amended (31.5.2012) by S.I. 2012/1440, art. 2) Words in s. 122B(3)(b) inserted (6.6.2012) by Welfare Reform Act 2012 (c. 5), ss. 123(3)(a), 150(3); S.I. 2012/1246, art. 2(2) (as amended (31.5.2012) by S.I. 2012/1440, art. 2) Word in s. 122B(3) repealed (6.6.2012) by Welfare Reform Act 2012 (c. 5), ss. 123(3)(b), 150(3); S.I. 2012/1246, art. 2(2) (as amended (31.5.2012) by S.I. 2012/1440, art. 2) S. 122B(3)(d) and preceding word inserted (6.6.2012) by Welfare Reform Act 2012 (c. 5), ss. 123(3)(c), 150(3); S.I. 2012/1246, art. 2(2) (as amended (31.5.2012) by S.I. 2012/1440, art. 2) Words in s. 122B(2)(a) inserted (6.6.2012) by Welfare Reform Act 2012 (c. 5), ss. 123(2), 150(3); S.I. 2012/1246, art. 2(2) (as amended (31.5.2012) by S.I. 2012/1440, art. 2) Words in Sch. 4 Pt. II para. 1 inserted (6.6.2012) by Welfare Reform Act 2012 (c. 5), ss. 125, 150(3); S.I. 2012/1246, art. 2(2) (as amended (31.5.2012) by S.I. 2012/1440, art. 2) S. 71(9A)-(9C) inserted (1.7.2012) by Welfare Reform Act 2012 (c. 5), ss. 106(1), 150(3); S.I. 2012/1246, art. 2(4)(c) S. 71ZA(2A) inserted (1.7.2012) by Welfare Reform Act 2012 (c. 5), ss. 106(2), 150(3); S.I. 2012/1246, art. 2(4)(c) S. 75(8)-(10) inserted (1.7.2012) by Welfare Reform Act 2012 (c. 5), ss. 106(3), 150(3); S.I. 2012/1246, art. 2(4)(c) S. 78(3C)-(3E) inserted (1.7.2012) by Welfare Reform Act 2012 (c. 5), ss. 106(4), 150(3); S.I. 2012/1246, art. 2(4)(c) S. 13A inserted (with effect for the tax year 2012-13 and subsequent tax years) by Finance Act 2012 (c. 14), Sch. 1 para. 3 (with Sch. 1 para. 7) Ss. 115C, 115D and cross-heading inserted (10.5.2012 for specified purposes, 1.10.2012 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), ss. 116(1), 150(3); S.I. 2012/1246, art. 2(1)(a)(5)(c) S. 115B(4)(4A) substituted for s. 115B(4) (1.10.2012) by Welfare Reform Act 2012 (c. 5), ss. 105(4)(a), 150(3); S.I. 2012/1246, art. 2(5)(b) Words in s. 115B(9) repealed (1.10.2012) by Welfare Reform Act 2012 (c. 5), ss. 105(4)(b), 150(3); S.I. 2012/1246, art. 2(5)(b) S. 108(4)(ab) inserted (1.8.2014) by The International Recovery of Maintenance (Hague Convention 2007 etc.) Regulations 2012 (S.I. 2012/2814), reg. 1(1), Sch. 4 para. 6(b) Word in s. 108(4) repealed (1.8.2014) by The International Recovery of Maintenance (Hague Convention 2007 etc.) Regulations 2012 (S.I. 2012/2814), reg. 1(1), Sch. 4 para. 6(a) Words in Sch. 4 Pt. I repealed (7.2.2013) by The Public Bodies (Abolition of the Disability Living Allowance Advisory Board) Order 2013 (S.I. 2013/252), art. 1(2), Sch. Pt. 1 Words in Sch. 4 Pt. I repealed (7.2.2013) by The Public Bodies (Abolition of the Disability Living Allowance Advisory Board) Order 2013 (S.I. 2013/252), art. 1(2), Sch. Pt. 1 S. 175 repealed (7.2.2013) by The Public Bodies (Abolition of the Disability Living Allowance Advisory Board) Order 2013 (S.I. 2013/252), art. 1(2), Sch. Pt. 1 S. 175 cross-heading repealed (7.2.2013) by The Public Bodies (Abolition of the Disability Living Allowance Advisory Board) Order 2013 (S.I. 2013/252), art. 1(2), Sch. Pt. 1 Words in s. 189(4) repealed (7.2.2013) by The Public Bodies (Abolition of the Disability Living Allowance Advisory Board) Order 2013 (S.I. 2013/252), art. 1(2), Sch. Pt. 1 Words in s. 189(6) substituted (7.2.2013) by The Public Bodies (Abolition of the Disability Living Allowance Advisory Board) Order 2013 (S.I. 2013/252), art. 1(2), Sch. Pt. 1 Words in s. 189(9) substituted (7.2.2013) by The Public Bodies (Abolition of the Disability Living Allowance Advisory Board) Order 2013 (S.I. 2013/252), art. 1(2), Sch. Pt. 1 S. 5(1A) inserted (25.2.2013) by Welfare Reform Act 2012 (c. 5), ss. 99(3), 150(3); S.I. 2013/358, art. 2(2), Sch. 2 para. 35 S. 5(3B) inserted (25.2.2013) by Welfare Reform Act 2012 (c. 5), ss. 100, 150(3); S.I. 2013/358, art. 2(2), Sch. 2 para. 36 S. 5(2)(za) inserted (25.2.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 2 para. 5(a); S.I. 2013/358, art. 2(2), Sch. 2 para. 40 S. 5(3A) repealed (25.2.2013) by Welfare Reform Act 2012 (c. 5), ss. 99(4), 150(3); S.I. 2013/358, art. 2(2), Sch. 2 para. 35 Words in s. 5(6) inserted (25.2.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 2 para. 5(b); S.I. 2013/358, art. 2(2), Sch. 2 para. 40 Words in s. 5(1)(e) substituted (25.2.2013) by Welfare Reform Act 2012 (c. 5), ss. 98(3), 150(3); S.I. 2013/358, art. 2(2), Sch. 2 para. 34 S. 5(1)(h)(hh) repealed (25.2.2013) by Welfare Reform Act 2012 (c. 5), ss. 99(2), 150(3); S.I. 2013/358, art. 2(2), Sch. 2 para. 35 Words in s. 5(1)(d) substituted (25.2.2013) by Welfare Reform Act 2012 (c. 5), ss. 98(2), 150(3); S.I. 2013/358, art. 2(2), Sch. 2 para. 34 Words in s. 5(1)(g) inserted (25.2.2013) by Welfare Reform Act 2012 (c. 5), ss. 98(4), 150(3); S.I. 2013/358, art. 2(2), Sch. 2 para. 34 Words in s. 5(1)(j) inserted (25.2.2013) by Welfare Reform Act 2012 (c. 5), ss. 98(5), 150(3); S.I. 2013/358, art. 2(2), Sch. 2 para. 34 Words in s. 74(2)(b) inserted (25.2.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 2 para. 7; S.I. 2013/358, art. 5(1) Words in s. 170(5) inserted (25.2.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 9 para. 26(a); S.I. 2013/358, art. 3(c) Words in s. 170(5) inserted (25.2.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 9 para. 26(b); S.I. 2013/358, art. 3(c) S. 189(5A)(5B) inserted (25.2.2013) by Welfare Reform Act 2012 (c. 5), ss. 104(1), 150(3); S.I. 2013/358, art. 2(2), Sch. 2 para. 38 S. 6 repealed with savings (1.4.2013 in so far as relates to the abolition of council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5) Words in s. 7 heading repealed with savings (1.4.2013 in so far as relates to the abolition of council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5) S. 7(2)(a) repealed (1.4.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 11; S.I. 2013/358, art. 4 S. 7(2) repealed with savings (1.4.2013 in so far as relates to the abolition of council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5) Words in s. 7(3) substituted (1.4.2013 in so far as relates to the abolition of council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 3 para. 5; S.I. 2013/358, art. 8(b) S. 7(3)(b) and preceding word repealed with savings (1.4.2013 in so far as relates to the abolition of council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5) Words in s. 6(1) substituted (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 12(1)(a) Words in s. 6(1)(d) omitted (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 12(1)(b), Sch. 14 S. 6(1)(hh) inserted (1.11.2000 for specified purposes, 2.7.2001 in so far as not already in force) by Child Support, Pensions and Social Security Act 2000 (c. 19), s. 68, Sch. 7 para. 21(2); S.I. 2000/2950, art. 3(c); S.I. 2001/1252, art. 2(2)(a)(iii) Words in s. 6(1)(j) repealed (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 12(1)(c), Sch. 14 S. 6(1)(n) repealed (2.7.2001) by Social Security Act 1998 (c. 14), s. 86(1)(2), Sch. 7 para. 80, Sch. 8; S.I. 2001/2316, art. 2(a)(c)(i) S. 6(1)(o) repealed (2.7.2001) by Social Security Act 1998 (c. 14), s. 86(1)(2), Sch. 7 para. 80, Sch. 8; S.I. 2001/2316, art. 2(a)(c)(i) Words in s. 6(1)(r) omitted (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 12(1)(c), Sch. 14 Words in s. 6(1)(s) omitted (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 12(1)(c), Sch. 14 Words in s. 6(1)(t) omitted (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 12(1)(c), Sch. 14 Words in s. 6(2) substituted (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 12(2) S. 6(3) substituted (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 12(3) S. 12 repealed (1.4.2013) (with savings relating to budgeting loans and relating to community care grants and crisis loans applied for before 1.4.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 8; S.I. 2012/3090, art. 2(1)(d) (with art. 3) S. 71(7) repealed (1.4.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 11; S.I. 2013/358, art. 4 Words in s. 71(8) repealed (1.4.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 11; S.I. 2013/358, art. 4 Words in s. 78(4) inserted (1.4.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 8 para. 2; S.I. 2012/3090, art. 2(1)(c) Words in s. 79(c) substituted (1.4.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 8 para. 3; S.I. 2012/3090, art. 2(1)(c) Words in s. 108(7) substituted (1.4.2013) by Legal Aid, Sentencing and Punishment of Offenders Act 2012 (c. 10), s. 151(1), Sch. 5 para. 41(2); S.I. 2013/453, art. 3(h) (with savings and transitional provisions in S.I. 2013/534, art. 6) Words in s. 108(7) substituted (1.4.2000) by Access to Justice Act 1999 (c. 22), s. 24, Sch. 4 para. 48(2); S.I. 2000/774, arts. 2(a)(ii), 5 S. 108(7)(a)(iii) and preceding word substituted (1.4.2000) by Access to Justice Act 1999 (c. 22), s. 108(1), Sch. 4 para. 48(3); S.I. 2000/774, arts. 2(a)(ii), 5 S. 108(7)(b)(iii) and preceding word inserted (1.4.2000) by Access to Justice Act 1999 (c. 22), s. 108(1), Sch. 4 para. 48(4); S.I. 2000/774, arts. 2(a)(ii), 5 Word in s. 108(7)(a)(iii) substituted (1.4.2013) by Legal Aid, Sentencing and Punishment of Offenders Act 2012 (c. 10), s. 151(1), Sch. 5 para. 41(3)(a); S.I. 2013/453, art. 3(h) (with savings and transitional provisions in S.I. 2013/534, art. 6) S. 108(7)(a)(iv) inserted (1.4.2013) by Legal Aid, Sentencing and Punishment of Offenders Act 2012 (c. 10), s. 151(1), Sch. 5 para. 41(3)(b); S.I. 2013/453, art. 3(h) (with savings and transitional provisions in S.I. 2013/534, art. 6) S. 108(7)(b)(iv) and preceding word inserted (1.4.2013) by Legal Aid, Sentencing and Punishment of Offenders Act 2012 (c. 10), s. 151(1), Sch. 5 para. 41(4); S.I. 2013/453, art. 3(h) (with savings and transitional provisions in S.I. 2013/534, art. 6) Words in s. 109B(7) substituted (1.4.2013) by Financial Services Act 2012 (c. 21), s. 122(3), Sch. 18 para. 74(3) (with Sch. 20); S.I. 2013/423, art. 3, Sch. S. 110A repealed (1.4.2013 in so far as relates to the abolition of council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5) S. 110AA repealed (1.4.2013 in so far as relates to the abolition of council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5) S. 110ZA(2A) inserted (1.4.2013) by Finance Act 2012 (c. 14), Sch. 38 para. 56; S.I. 2013/279, art. 2 Words in s. 111(3) repealed (1.4.2013 in so far as relates to the abolition of council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5) Words in s. 111(1)(ab) repealed (1.4.2013 in so far as relates to the abolition of council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5) S. 115A(7A)(7B) repealed (1.4.2013 in so far as relate to the abolition of council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5) Words in s. 115A(1)(1A) repealed (1.4.2013 in so far as relate to the abolition of council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5) Words in s. 115A(2) repealed (1.4.2013 in so far as relate to the abolition of council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5) Words in s. 115A(5) repealed (1.4.2013 in so far as relate to the abolition of council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5) Words in s. 115B(1) repealed (1.4.2013 in so far as relate to the abolition of council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5) Words in s. 115B(3) repealed (1.4.2013 in so far as relate to the abolition of council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5) Words in s. 115B(4)(a) repealed (1.4.2013 in so far as relate to the abolition of council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5) Words in s. 115B(4A) repealed (1.4.2013 in so far as relate to the abolition of council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5) Words in s. 115B(6) repealed (1.4.2013 in so far as relate to the abolition of council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5) Words in s. 116(2)(a) repealed (1.4.2013 in so far as relate to the abolition of council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5) S. 116(2)(b) and preceding word repealed (1.4.2013 in so far as relate to the abolition of council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5) S. 116(4)(5) repealed (1.4.2013 in so far as relate to the abolition of council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5) S. 116(3)(b) and preceding word repealed (1.4.2013 in so far as relate to the abolition of council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5) S. 116A repealed (1.4.2013 in so far as relates to the abolition of council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5) S. 121DA(6) repealed (1.4.2013 in so far as relates to the abolition of council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5) S. 128A and cross-heading inserted (12.12.1995 for specified purposes, 1.4.1996 in so far as not already in force) by Jobseekers Act 1995 (c. 18), ss. 28(2), 41(2); S.I. 1995/3228, art. 2(d) S. 128A and cross-heading repealed (1.4.2013 in so far as relate to the abolition of council tax benefit) by Welfare Reform Act 2012 (c. 5), s 150(3), Sch 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5) S. 168 repealed (1.4.2013) (with savings relating to budgeting loans and relating to community care grants and crisis loans applied for before 1.4.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 8; S.I. 2012/3090, art. 2(1)(d) (with art. 3) S. 176(1)(a)(b) repealed (1.4.2013 in so far as relate to the abolition of council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5) S. 182A(3)(c) repealed (1.4.2013 in so far as relates to the abolition of council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5) S. 182B(2) repealed (1.4.2013 in so far as relates to the abolition of council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5) S. 189(7)(7A) repealed (1.4.2013 in so far as relate to the abolition of council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5) Words in s. 189(8) repealed (1.4.2013 in so far as relate to the abolition of council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5) Words in s. 191 repealed (1.4.2013 in so far as relate to the abolition of council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5) S. 159E inserted (8.4.2013) by The Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations 2013 (S.I. 2013/388), reg. 2, Sch. para. 6 Ss. 122C-122E and cross-heading inserted (1.7.1997 for specified purposes, 2.3.2004 in so far as not already in force) by Social Security Administration (Fraud) Act 1997 (c. 47), ss. 3, 25(1); S.I. 1997/1577, art. 2, Sch.; S.I. 2004/564, art. 2 Ss. 122C-122E repealed (1.4.2013 in so far as relate to the abolition of council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5) Words in s. 122C(1) inserted (9.9.2020) by Employment Act 2002 (c. 22), s. 55(2), Sch 6 para 2(a); S.I. 2002/2256, art. 2(a) Words in s. 122C(2) inserted (2.7.2009) by Welfare Reform Act 2007 (c. 5), s. 48(1)(a); S.I. 2009/1608, art. 2 Words in s. 122C(3)(a) substituted (2.7.2009) by Welfare Reform Act 2007 (c. 5), s. 48(1)(b); S.I. 2009/1608, art. 2 Words in s. 122C(6)(b) inserted (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 10(15); S.I. 2008/787, art. 2(4)(b)(f) S. 122C(8) inserted (9.9.2002) by Employment Act 2002 (c. 22), s. 55(2), Sch. 6 para. 2(b); S.I. 2002/2256, art. 2(a) Ss. 71ZB-71ZH and cross-heading inserted (1.7.2012 for specified purposes, 1.10.2012 for specified purposes, 29.4.2013 in so far as not already in force, except for s 71ZB(1)(d) and the word “and” immediately preceding it, and, in respect of s. 71ZB(1)(b)(c) only in so far as those paragraphs relate respectively to a new style JSA award and a new style ESA award) by Welfare Reform Act 2012 (c. 5), ss. 105(1), 150(3); S.I. 2012/1246, art. 2(4)(a)(b)(5)(a); S.I. 2013/358, art. 5(2)(3)(a) (with art. 5(3A)(7)) (as amended by S.I. 2013/983, art. 23) S. 71ZB(3) excluded (29.4.2013) by The Social Security (Overpayments and Recovery) Regulations 2013 (S.I. 2013/384), regs. 1(3), 5 S. 1(4)(za) inserted (25.2.2013 for specified purposes, 29.4.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 2 para. 4; S.I. 2013/358, art. 2(1), Sch. 1 para. 20; S.I. 2013/983, art. 3(1)(b)(ii) S. 159D inserted (25.2.2013 for specified purposes, 29.4.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 2 para. 23; S.I. 2013/358, art. 2(1), Sch. 1 para. 20; S.I. 2013/983, art. 3(1)(b)(ii) Words in s. 191 inserted (25.2.2013 for specified purposes, 29.4.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 2 para. 31; S.I. 2013/358, art. 2(1), Sch. 1 para. 21; S.I. 2013/983, art. 3(1)(b)(ii) S. 71(10A)(10B) repealed (29.4.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 11; S.I. 2013/358, art. 5(4) S. 71ZH(1)(b) repealed (with effect in relation to specified cases in accordance with S.I. 2013/983, art. 7) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 4; S.I. 2013/983, art. 7(1)(e) (with art. 7(2)) (as amended by S.I. 2013/1511, art. 6) Words in s. 74A(7) inserted (29.4.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 2 para. 8; S.I. 2013/983, art. 3(1)(b)(ii) Words in s. 78(6)(d) inserted (29.4.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 2 para. 9; S.I. 2013/358, art. 5(2)(5) Words in s. 105(1)(b) inserted (29.4.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 2 para. 10; S.I. 2013/983, art. 3(1)(b)(ii) Words in s. 106(1)(2)(3) inserted (29.4.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 2 para. 11; S.I. 2013/983, art. 3(1)(b)(ii) Words in s. 106(4)(a)(b) inserted (29.4.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 2 para. 11; S.I. 2013/983, art. 3(1)(b)(ii) Words in s. 108(1)(a) inserted (29.4.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 2 para. 12; S.I. 2013/983, art. 3(1)(b)(ii) Words in s. 109(1) inserted (29.4.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 2 para. 13; S.I. 2013/983, art. 3(1)(b)(ii) Word in s. 115A(1) inserted (29.4.2013) by Welfare Reform Act 2012 (c. 5), ss. 105(3), 150(3); S.I. 2013/358, art. 5(2)(3)(b) S. 121DA(1)(hj) inserted (29.4.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 2 para. 14; S.I. 2013/983, art. 3(1)(b)(ii) Words in s. 122B(3)(b) inserted (29.4.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 2 para. 15; S.I. 2013/983, art. 3(1)(b)(ii) Words in s. 122F heading substituted (29.4.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 2 para. 16(2); S.I. 2013/983, art. 3(1)(b)(ii) Words in s. 122F(1) substituted (29.4.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 2 para. 16(3); S.I. 2013/983, art. 3(1)(b)(ii) Words in s. 122F(3)(a) inserted (29.4.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 2 para. 16(4); S.I. 2013/983, art. 3(1)(b)(ii) Words in s. 122F(4) substituted (29.4.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 2 para. 16(5)(a); S.I. 2013/983, art. 3(1)(b)(ii) Words in s. 122F(4) inserted (29.4.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 2 para. 16(5)(b); S.I. 2013/983, art. 3(1)(b)(ii) S. 124(1)(ad) inserted (29.4.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 2 para. 17(b); S.I. 2013/983, art. 3(1)(b)(ii) Word in s. 124(1)(ac) repealed (29.4.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 2 para. 17(a); S.I. 2013/983, art. 3(1)(b)(ii) Words in s. 125(1) inserted (29.4.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 2 para. 18; S.I. 2013/983, art. 3(1)(b)(ii) Words in s. 126(1) inserted (29.4.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 2 para. 19; S.I. 2013/983, art. 3(1)(b)(ii) S. 130(1)(za) inserted (29.4.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 2 para. 20; S.I. 2013/983, art. 3(1)(b)(ii) S. 150(1)(n) inserted (29.4.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 2 para. 22(a); S.I. 2013/983, art. 3(1)(b)(ii) Words in s. 150(7) inserted (29.4.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 2 para. 22(b); S.I. 2013/983, art. 3(1)(b)(ii) Words in s. 165(6)(a) substituted (29.4.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 2 para. 25(3); S.I. 2013/983, art. 3(1)(b)(ii) Words in s. 165(1)(a)(iii) inserted (29.4.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 2 para. 25(2); S.I. 2013/983, art. 3(1)(b)(ii) Words in s. 170(5) substituted (25.2.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 2 para. 26(2)(a); S.I. 2013/358, art. 3(a) Words in s. 170(5) inserted (25.2.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 2 para. 26(2)(b); S.I. 2013/358, art. 3(a) Words in s. 170(5) substituted (25.2.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 2 para. 26(3)(a); S.I. 2013/358, art. 3(a) Words in s. 170(5) inserted (25.2.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 2 para. 26(3)(b); S.I. 2013/358, art. 3(a) Words in s. 179(3)(a) inserted (29.4.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 2 para. 27(2); S.I. 2013/983, art. 3(1)(b)(ii) S. 179(4)(ag) inserted (29.4.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 2 para. 27(3); S.I. 2013/983, art. 3(1)(b)(ii) S. 179(5)(za) inserted (29.4.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 2 para. 27(4); S.I. 2013/983, art. 3(1)(b)(ii) Words in s. 180(a) inserted (29.4.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 2 para. 28; S.I. 2013/983, art. 3(1)(b)(ii) Words in s. 180(b)(i) inserted (29.4.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 2 para. 28; S.I. 2013/983, art. 3(1)(b)(ii) Words in s. 182B(5)(b) inserted (29.4.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 2 para. 29; S.I. 2013/983, art. 3(1)(b)(ii) S. 187(1)(za) inserted (29.4.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 2 para. 30; S.I. 2013/983, art. 3(1)(b)(ii) S. 132(1)(za) inserted (29.4.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 2 para. 21; S.I. 2013/983, art. 3(1)(b)(ii) S. 1(3)(za) inserted (8.4.2013 for specified purposes, 10.6.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 9 para. 8(2)(a); S.I. 2013/358, art. 7(1)(2)(k), Sch. 3; S.I. 2013/1250, art. 2 S. 1(3)(b) and preceding word repealed (8.4.2013 for specified purposes, 10.6.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 9 para. 8(2)(b); S.I. 2013/358, art. 7(1)(2)(k), Sch. 3; S.I. 2013/1250, art. 2 S. 1(4)(ad) inserted (8.4.2013 for specified purposes, 10.6.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 9 para. 8(3); S.I. 2013/358, art. 7(1)(2)(k), Sch. 3; S.I. 2013/1250, art. 2 S. 5(2)(ad) inserted (25.2.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 9 para. 9; S.I. 2013/358, art. 2(2), Sch. 2 para. 43 S. 71(11)(ad) inserted (8.4.2013 for specified purposes, 10.6.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 9 para. 10; S.I. 2013/358, art. 7(1)(2)(k), Sch. 3; S.I. 2013/1250, art. 2 S. 73(6) inserted (8.4.2013 for specified purposes, 10.6.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 9 para. 11; S.I. 2013/358, art. 7(1)(2)(k), Sch. 3; S.I. 2013/1250, art. 2 S. 121DA(1)(hk) inserted (8.4.2013 for specified purposes, 10.6.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 9 para. 12; S.I. 2013/358, art. 7(1)(2)(k), Sch. 3; S.I. 2013/1250, art. 2 Words in s. 122B(3)(b) inserted (8.4.2013 for specified purposes, 10.6.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 9 para. 13; S.I. 2013/358, art. 7(1)(2)(k), Sch. 3; S.I. 2013/1250, art. 2 Words in s. 122C(6)(b) inserted (8.4.2013 for specified purposes, 10.6.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 9 para. 14; S.I. 2013/358, art. 7(1)(2)(k), Sch. 3; S.I. 2013/1250, art. 2 S. 124(1)(ae) inserted (8.4.2013 for specified purposes, 10.6.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 9 para. 15; S.I. 2013/358, art. 7(1)(2)(k), Sch. 3; S.I. 2013/1250, art. 2 Words in s. 125(1) inserted (8.4.2013 for specified purposes, 10.6.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 9 para. 16; S.I. 2013/358, art. 7(1)(2)(k), Sch. 3; S.I. 2013/1250, art. 2 S. 150(1)(o) inserted (8.4.2013 for specified purposes, 10.6.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 9 para. 17(a); S.I. 2013/358, art. 7(1)(2)(k), Sch. 3; S.I. 2013/1250, art. 2 Words in s. 150(3)(b) substituted (8.4.2013 for specified purposes, 10.6.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 9 para. 17(b); S.I. 2013/358, art. 7(1)(2)(k), Sch. 3; S.I. 2013/1250, art. 2 Words in s. 159(5) inserted (8.4.2013 for specified purposes, 10.6.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 9 para. 18; S.I. 2013/358, art. 7(1)(2)(k), Sch. 3; S.I. 2013/1250, art. 2 Words in s. 159A(5) inserted (8.4.2013 for specified purposes, 10.6.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 9 para. 19; S.I. 2013/358, art. 7(1)(2)(k), Sch. 3; S.I. 2013/1250, art. 2 Words in s. 159B(6) inserted (8.4.2013 for specified purposes, 10.6.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 9 para. 20; S.I. 2013/358, art. 7(1)(2)(k), Sch. 3; S.I. 2013/1250, art. 2 Words in s. 159C(6) inserted (8.4.2013 for specified purposes, 10.6.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 9 para. 21; S.I. 2013/358, art. 7(1)(2)(k), Sch. 3; S.I. 2013/1250, art. 2 Words in s. 160(3) inserted (8.4.2013 for specified purposes, 10.6.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 9 para. 22; S.I. 2013/358, art. 7(1)(2)(k), Sch. 3; S.I. 2013/1250, art. 2 S. 160A(3)(aa) inserted (8.4.2013 for specified purposes, 10.6.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 9 para. 23; S.I. 2013/358, art. 7(1)(2)(k), Sch. 3; S.I. 2013/1250, art. 2 Words in s. 160B(3) substituted (8.4.2013 for specified purposes, 10.6.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 9 para. 24; S.I. 2013/358, art. 7(1)(2)(k), Sch. 3; S.I. 2013/1250, art. 2 Words in s. 165(1)(a)(iii) inserted (8.4.2013 for specified purposes, 10.6.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 9 para. 25; S.I. 2013/358, art. 7(1)(2)(k), Sch. 3; S.I. 2013/1250, art. 2 Words in s. 179(3)(a) inserted (8.4.2013 for specified purposes, 10.6.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 9 para. 27(2); S.I. 2013/358, art. 7(1)(2)(k), Sch. 3; S.I. 2013/1250, art. 2 S. 179(4)(ah) inserted (8.4.2013 for specified purposes, 10.6.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 9 para. 27(3); S.I. 2013/358, art. 7(1)(2)(k), Sch. 3; S.I. 2013/1250, art. 2 Words in s. 180(a) inserted (8.4.2013 for specified purposes, 10.6.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 9 para. 28; S.I. 2013/358, art. 7(1)(2)(k), Sch. 3; S.I. 2013/1250, art. 2 Words in s. 180(b)(i) inserted (8.4.2013 for specified purposes, 10.6.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 9 para. 28; S.I. 2013/358, art. 7(1)(2)(k), Sch. 3; S.I. 2013/1250, art. 2 Words in s. 182B(5)(b) inserted (8.4.2013 for specified purposes, 10.6.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 9 para. 29; S.I. 2013/358, art. 7(1)(2)(k), Sch. 3; S.I. 2013/1250, art. 2 Words in s. 184(c) substituted (8.4.2013 for specified purposes, 10.6.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 9 para. 30; S.I. 2013/358, art. 7(1)(2)(k), Sch. 3; S.I. 2013/1250, art. 2 S. 187(1)(ad) inserted (8.4.2013 for specified purposes, 10.6.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 9 para. 31; S.I. 2013/358, art. 7(1)(2)(k), Sch. 3; S.I. 2013/1250, art. 2 Words in s. 191 substituted (25.2.2013 for specified purposes, 8.4.2013 for specified purposes, 10.6.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 9 para. 32; S.I. 2013/358, arts. 2(1), 7(1)(2)(k), Sch. 1 para. 22, Sch. 3; S.I. 2013/1250, art. 2 Sch. 7 para. A1 and cross-heading inserted (8.4.2013 for specified purposes, 10.6.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 9 para. 33; S.I. 2013/358, art. 7(1)(2)(k), Sch. 3; S.I. 2013/1250, art. 2 Words in Sch. 4 Pt. I inserted (1.8.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 8 para. 4; S.I. 2012/3090, art. 2(2)(b) Words in Sch. 4 Pt. I repealed (1.8.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 8; S.I. 2012/3090, art. 2(2)(c) Words in Sch. 4 Pt. 2 para. 3 omitted (19.9.2013) by virtue of The Public Bodies (Abolition of Administrative Justice and Tribunals Council) Order 2013 (S.I. 2013/2042), art. 1(2), Sch. para. 7 Sch. 7 para. 9 omitted (19.9.2013) by virtue of The Public Bodies (Abolition of Administrative Justice and Tribunals Council) Order 2013 (S.I. 2013/2042), art. 1(2), Sch. para. 8 Sch. 7 para. 14 omitted (19.9.2013) by virtue of The Public Bodies (Abolition of Administrative Justice and Tribunals Council) Order 2013 (S.I. 2013/2042), art. 1(2), Sch. para. 8 S. 109B(2)(ia) inserted (17.6.2013 for specified purposes, 1.10.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), ss. 110(a), 150(3); S.I. 2013/1250, art. 3 Word in s. 109B(2)(j) inserted (17.6.2013 for specified purposes, 1.10.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), ss. 110(b), 150(3); S.I. 2013/1250, art. 3 S. 5(1)(r) substituted (25.2.2013 for specified purposes) by Welfare Reform Act 2012 (c. 5), ss. 101(1), 150(3); S.I. 2013/358, art. 2(1), Sch. 1 para. 17 S. 5(1)(n)(o) repealed (5.7.1999 for specified purposes, 6.9.1999 for specified purposes, 5.10.1999 for specified purposes, 18.10.1999 for specified purposes, 29.11.1999 for specified purposes, 2.7.2001 for specified purposes) by the Social Security Act 1998 (c. 14), Sch. 7 para. 79(1)(b), Sch. 8; S.I. 1999/1958, art. 2(1)(b), Sch. 1; S.I. 1999/2422, art. 2(c), Sch. 1; S.I. 1999/2739, art. 2, Sch. 1; S.I. 1999/2860, art. 2(c), Sch. 1; S.I. 1999/3178, art. 2(1)(a), Sch. 1; S.I. 2001/2316, art. 2(b)(c)(ii) Words in s. 7A(6)(a) substituted (3.3.2003 for specified purposes) by Child Support, Pensions and Social Security Act 2000 (c. 19), s. 86(1)(a)(2), Sch. 3 para. 12(b) (with s. 83(6)); S.I. 2003/192, art. 3, Sch. Pt. II (which includes Schs. 2, 3) repealed and superseded (5.7.1999 for specified purposes, 6.9.1999 for specified purposes, 5.10.1999 for specified purposes, 18.10.1999 for specified purposes, and 29.11.1999 for all remaining purposes except in relation to housing benefit, council tax benefit or decisions to which S.I. 1999/527, art 4(6) applies as described in S.I. 1999/3178, art. 2(2)) by the Social Security Act 1998 (c. 14), ss. 39(3), 87(2), Sch. 8; S.I. 1999/1958, art. 2(1)(b), Sch. 1 (with art. 3); S.I. 1999/2422, art. 2(b)(c), Sch. 1 (with art. 5); S.I. 1999/2739, art. 2, Sch. 1; S.I. 1999/2860, art. 2(c), Sch. 1 (with art. 5); S.I. 1999/3178, art. 2(1)(a), Sch. 1 (with art. 2(2)); see the superseding provisions in Social Security Act 1998 (c. 14), Pt. I Ch. II, but for the determination of claims, reviews and appeals for housing benefit and council tax benefit since 29.11.1999, see Social Security Act 1998 (c. 14), s. 34 and Child Support, Pensions and Social Security Act 2000 (c. 19), s. 68, Sch. 7 S. 110 substituted by ss. 109A-109C (2.4.2001) by the Child Support, Pensions and Social Security Act 2000 (c. 19), s. 86, Sch. 6 para. 2; S.I. 2001/1252, art. 2(1)(a) S. 110A substituted for ss 110A, 110B (2.4.2001) by Child Support, Pensions and Social Security Act 2000 (c. 19), s. 86, Sch. 6 para. 3; S.I. 2001/1252, art. 2(1)(a) S. 114A repealed (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 5 para. 6, Sch. 10 Pt. I; S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 122D(1) substituted (2.7.2009) by Welfare Reform Act 2007 (c. 5), s. 48(2)(a); S.I. 2009/1608, art. 2 Words in s. 122D(1) inserted (9.9.2002) by Employment Act 2002 (c. 22), Sch. 6 para. 3; S.I. 2002/2256, art. 2(a) S. 122D(2A) inserted (18.11.2004) by Pensions Act 2004 (c. 35), s. 322(2)(a), Sch. 10 para. 3(3) Words in s. 122D(2A) inserted (2.7.2009) by Welfare Reform Act 2007 (c. 5), s. 48(2)(b); S.I. 2009/1608, art. 2 Words in s. 122D(3) substituted (30.4.2002) by Social Security Fraud Act 2001 (c. 11), s. 6; S.I. 2002/1222, art. 2(d) S. 122D(4) substituted (2.7.2009) by Welfare Reform Act 2007 (c. 5), s. 48(2)(c); S.I. 2009/1608, art. 2 Words in s. 122D(5) substituted (2.7.2009) by Welfare Reform Act 2007 (c. 5), s. 48(2)(d); S.I. 2009/1608, art. 2 S. 122D(6) inserted (18.11.2004)by Pensions Act 2004 (c. 35), s. 322(2)(a), Sch. 10 para. 3(4) Words in s. 122D(6) inserted (2.7.2009) by Welfare Reform Act 2007 (c. 5), s. 48(2)(e); S.I. 2009/1608, art. 2 S. 122D modified (6.4.2003) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 34; S.I. 2003/936, art. 2 S. 122D extended by Social Security Administration (Northern Ireland) Act 1992 (c. 8), s. 155A(5) (as inserted (14.2.2003) by Social Security Fraud Act 2001 (c. 11), s. 5(2)) Words in s. 122E(1) substituted (2.7.2009) by Welfare Reform Act 2007 (c. 5), ss. 48(3)(a), 70(2); S.I. 2009/1608, art. 2 Words in s. 122E(2)(a) substituted (2.7.2009) by Welfare Reform Act 2007 (c. 5), ss. 48(3)(b), 70(2); S.I. 2009/1608, art. 2 Words in s. 122E(4) substituted (30.4.2002) by Social Security Fraud Act 2001 (c. 11), ss. 6, 20(1); S.I. 2002/1222, art. 2(d) S. 122E(6) substituted (2.7.2009) by Welfare Reform Act 2007 (c. 5), ss. 48(3)(c), 70(2); S.I. 2009/1608, art. 2 S. 122E modified (6.4.2003) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 34; S.I. 2003/936, art. 2 Ss. 138-140G repealed (1.4.2013 in so far as relate to the abolition of council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5) Ss. 140A-140G and cross-headings inserted (1.4.1997) by Housing Act 1996 (c. 52), s. 232(3), Sch. 12 para. 4 (with s. 122(4)); S.I. 1997/618, art. 2(1) (with Sch.) S. 140EE inserted (11.11.1999) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(4)(e), Sch. 12 para. 80 Ss. 139A-139C and cross-heading inserted (1.7.1997) by Social Security Administration (Fraud) Act 1997 (c. 47), ss. 5, 25(1); S.I. 1997/1577, art. 2, Sch. S. 139D and cross-heading inserted (1.7.1997) by Social Security Administration (Fraud) Act 1997 (c. 47), ss. 8, 25(1); S.I. 1997/1577, art. 2, Sch. S. 139DA inserted (1.4.2008) by Welfare Reform Act 2007 (c. 5), s. 39(9); S.I. 2008/411, art. 2(3)(b) Ss. 139E-139H inserted (1.7.1997) by Social Security Administration (Fraud) Act 1997 (c. 47), ss. 9, 25(1); S.I. 1997/1577, art. 2, Sch. S. 138(1) substituted for s. 138(1)(2) (1.4.1993) by Local Government Finance Act 1992 (c.14), Sch. 9 para. 19(1) Words in s. 138(1) substituted (1.4.1996) by Local Government etc. (Scotland) Act 1994 (c. 39), s. 184(2), Sch. 13 para. 175(3); S.I. 1996/323, art. 4(1)(c) Words in s. 138(1) inserted (1.4.1997) by Housing Act 1996 (c. 52), s. 232(3), Sch. 12 para. 2; S.I. 1997/618, art. 2(1) (with Sch.) S. 138(3)(4) repealed (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 19(2), Sch. 14 Words in s. 138(5) substituted (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 19(3) S. 138(6)-(8) repealed (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 19(4), Sch. 14 Words in s. 138(9) repealed (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 19(5), Sch. 14 Words in s. 138(9) substituted (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 19(5) Words in s.

139(1) substituted (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 20(1) S. 139(2) substituted for s. 139(2)(3) (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 20(2) S. 139(4) substituted for s. 139(4)(5) (1.4.1997) by Housing Act 1996 (c. 52), s. 232(3), Sch. 12 para. 3(2); S.I. 1997/618, art. 2(1) (with Sch.) Words in s. 139(6) substituted (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 20(5) Words in s. 139(6) substituted (1.4.1996) by Local Government etc. (Scotland) Act 1994 (c. 39), s. 184(2), Sch. 13 para. 175(3); S.I. 1996/323, art. 4(1)(c) Words in s. 139(7) substituted (1.4.1997) by Housing Act 1996 (c. 52), s. 232(3), Sch. 12 para. 3(3); S.I. 1997/618, art. 2(1) (with Sch.) Words in s. 139(9) substituted (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 20(7)(a) Words in s. 139(9) substituted (1.4.1997) by Housing Act 1996 (c. 52), s. 232(3), Sch. 12 para. 3(4); S.I. 1997/618, art. 2(1) (with Sch.) S. 139(10) substituted (1.4.1997) by Housing Act 1996 (c. 52), s. 232(3), Sch. 12 para. 3(5); S.I. 1997/618, art. 2(1) (with Sch.) Words in s. 139(2) substituted (1.4.1996) by Local Government etc. (Scotland) Act 1994 (c. 39), s. 184(2), Sch. 13 para. 175(3); S.I. 1996/323, art. 4(1)(c) Word in s. 139(6)(a) inserted by Welfare Reform Act 2007 (c. 5), s. 70(1), Sch. 5 para. 4(a) Words in s. 139(11) substituted by Welfare Reform Act 2007 (c. 5), s. 70(1), Sch. 5 para. 4(b) Words in s. 139(11) repealed by Welfare Reform Act 2007 (c. 5), s. 70(1), Sch. 5 para. 4(b) S. 139A(1)-(2A) substituted for s. 139A(1)(2) (27.7.1999) by Local Government Act 1999 (c. 27), s. 14(1); S.I. 1999/2169, art. 4(1) Words in s. 139C(1) substituted (1.4.2000 for E.W., 27.7.2000 for S.) by the Local Government Act 1999 (c. 27), ss. 14(2), 27; S.I. 1999/2169, art. 4(1) S. 139D(1)(ba) inserted (1.4.2005) by the Public Audit (Wales) Act 2004 (c. 23), Sch. 2 para. 15(2); S.I. 2005/558, art. 2, Sch. 1 S. 139D(1)(bb) inserted (1.4.2008) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 147(2); S.I. 2008/172, art. 4(b) S. 139D(1)(c) substituted (1.4.2008) by the Welfare Reform Act 2007 (c. 5), ss. 39(2), 70(2); S.I. 2008/411, art. 2(3)(b) Words in s. 139D(1)(d) inserted (1.4.2005) by the Public Audit (Wales) Act 2004 (c. 23), Sch. 2 para. 15(3); S.I. 2005/558, art. 2, Sch. 1 Word in s. 139D(2) substituted (1.4.2008) by the Welfare Reform Act 2007 (c. 5), ss. 39(4), 70(2); S.I. 2008/411, art. 2(3)(b) S. 139D(2A)-(2C) inserted (1.4.2008) by the Welfare Reform Act 2007 (c. 5), ss. 39(5), 70(2); S.I. 2008/411, art. 2(3)(b) S. 139D(3)-(3C) substituted for s. 139D(3) (1.4.2008) by the Welfare Reform Act 2007 (c. 5), ss. 39(6), 70(2); S.I. 2008/411, art. 2(3)(b) Words in s. 139D(4) substituted (1.4.2008) by the Welfare Reform Act 2007 (c. 5), ss. 39(7), 70(2); S.I. 2008/411, art. 2(3)(b) S. 139D(4A)-(4E) inserted (1.4.2008) by the Welfare Reform Act 2007 (c. 5), ss. 39(8), 70(2); S.I. 2008/411, art. 2(3)(b) Words in s. 139E(1) substituted (1.4.2008) by the Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 5 para. 5(a); S.I. 2008/411, art. 2(3)(c). S. 139E(1)(aa) inserted (1.4.2008) by the Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 5 para. 5(b); S.I. 2008/411, art. 2(3)(c). Words in s. 139E(1)(b) inserted (1.4.2008) by the Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 5 para. 5(c); S.I. 2008/411, art. 2(3)(c). Words in s. 139F(1) substituted (1.4.2008) by the Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 5 para. 6(2)(a); S.I. 2008/411, art. 2(3)(c) S. 139F(1)(aa) inserted (1.4.2008) by the Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 5 para. 6(2)(b); S.I. 2008/411, art. 2(3)(c) Words in s. 139F(1)(b) inserted (1.4.2008) by the Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 5 para. 6(2)(c); S.I. 2008/411, art. 2(3)(c) Word in s. 139F(2)(a) inserted (1.4.2008) by the Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 5 para. 6(3); S.I. 2008/411, art. 2(3)(c) Words in s. 139F(4) inserted (1.4.2008) by the Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 5 para. 6(4); S.I. 2008/411, art. 2(3)(c). S. 139F(4A) inserted (1.4.2008) by the Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 5 para. 6(5); S.I. 2008/411, art. 2(3)(c) Words in s. 139G(1) inserted (1.4.2008) by the Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 5 para. 7(2)(a); S.I. 2008/411, art. 2(3)(c) Words in s. 139G(1) inserted (1.4.2008) by the Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 5 para. 7(2)(b); S.I. 2008/411, art. 2(3)(c) Words in s. 139G(3) inserted (1.4.2008) by the Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 5 para. 7(3); S.I. 2008/411, art. 2(3)(c) Words in s. 139G(5)(c) inserted (1.4.2008) by the Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 5 para. 7(3); S.I. 2008/411, art. 2(3)(c) Words in s. 140A(2)(c) substituted (retrospectively from 1.4.1997) by the Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 5 para. 8(1)(2) Words in s. 140B(1) substituted (1.7.1997) by Social Security Administration (Fraud) Act 1997 (c. 47), s. 25(1), Sch. 1 para. 7(2); S.I. 1997/1577, art. 2, Sch. Words in s. 140B(2) repealed (1.7.1997) by Social Security Administration (Fraud) Act 1997 (c. 47), s. 25(1), Sch. 2; S.I. 1997/1577, art. 2, Sch. Words in s. 140B(2) repealed (18.11.2003) by Local Government Act 2003 (c. 26), s. 128(3), Sch. 7, para. 36(a), Sch. 8 Pt. 1; S.I. 2003/2938, art. 2 (with Sch. para. 26) S. 140B applied in part (26.6.2001 for specified purposes, 2.7.2001 in so far as not already in force) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 70(2)(a), 86 (with s. 83(6)); S.I. 2001/2295, art. 2(c) S. 140B(4)-(5A) substituted for s. 140B(4)(5) (1.7.1997) by Social Security Administration (Fraud) Act 1997 (c. 47), ss. 10, 25(1); S.I. 1997/1577, art. 2, Sch. Words in s. 140B(5A) substituted (1.4.2008) by Welfare Reform Act 2007 (c. 5), Sch. 5 para. 9; S.I. 2008/411, art. 2(3)(c) S. 140B(7) repealed (18.11.2003) by Local Government Act 2003 (c. 26), s. 128(3), Sch. 7 para. 36(b), Sch. 8 Pt. 1; S.I. 2003/2938, art. 2 (with Sch. para. 26) S. 140C applied (26.6.2001 for specified purposes, 2.7.2001 in so far as not already in force) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 70(2)(b), 86 (with s. 83(6)); S.I. 2001/2295, art. 2(c) S. 140C(1A) inserted (18.11.2003) by Local Government Act 2003 (c. 26), s. 128(3), Sch. 7 para. 37; S.I. 2003/2938, art. 2 (with Sch. para. 26) S. 140D(1)(c) repealed (18.11.2003) by Local Government Act 2003 (c. 26), s. 128(3)(e)(f), Sch. 7 para. 38(a), Sch. 8 Pt. 1; S.I. 2003/2938, art. 2 (with Sch. para. 26) S. 140D(2) repealed (18.11.2003) by Local Government Act 2003 (c. 26), s. 128(3)(e)(f), Sch. 7 para. 38(b), Sch. 8 Pt. 1; S.I. 2003/2938, art. 2 (with Sch. para. 26) Word in s. 140EE(3)(a) repealed (18.11.2003) by Local Government Act 2003 (c. 26), s. 128(6), Sch. 8 Pt. 1; S.I. 2003/2938, art. 2(h)(i) Words in s. 140G repealed (18.11.2003) by Local Government Act 2003 (c. 26), s. 128(3)(e)(f), Sch. 7 para. 39, Sch. 8 Pt. 1; S.I. 2003/2938, art. 2 (with Sch. para. 26) Words in Sch. 4 Pt. I repealed (1.4.2013 in so far as relate to the abolition of council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5) Words in Sch. 4 Pt. I inserted (3.7.2007) by Welfare Reform Act 2007 (c. 5), ss. 41(3), 70(1)(a) Words in Sch. 4 Pt. I inserted (1.7.1997) by Social Security Administration (Fraud) Act 1997 (c. 47), ss. 4(1), 25(1); S.I. 1997/1577, art. 2, Sch. Act modified (3.12.1992) by The Social Security (Austria) Order 1992 (S.I. 1992/3209), art. 2 Act modified (3.12.1992) by The Social Security (Finland) Order 1992 (S.I. 1992/3210), art. 2 Act modified (31.12.1992) by The Social Security (Iceland) Order 1992 (S.I. 1992/3211), arts. 1, 2 Act modified (3.12.1992) by The Social Security (Norway) Order 1992 (S.I. 1992/3212), art. 2 Act modified (3.12.1992) by The Social Security (Sweden) Order 1992 (S.I. 1992/3213), art. 2 Act: certain functions transferred (25.2.1999 for specified purposes, 1.4.1999 for specified purposes, 6.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 8 (with ss. 9, 15); S.I. 1999/527, art. 2(b)(c), Schs. 2, 3 (with arts. 3-6) Act extended (11.11.1999) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 79(9), 89(4)(d) Act modified by Social Security Contributions and Benefits Act 1992 (c. 4), Sch. 1 para. 3B(2) (as inserted (28.7.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 77(2), 86) Pt. III restricted (22.8.1996) by Employment Tribunals Act 1996 (c. 17), ss. 17(1)(a), 46 Pt. V restricted (22.8.1996) by Employment Tribunals Act 1996 (c. 17), ss. 17(1)(a), 46 Pt. III excluded (11.11.1999) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 68, 89(4)(a) S. 150 modified by The Social Security (Incapacity Benefit) (Transitional) Regulations 1995 (S.I. 1995/310), regs. 1(1), 18(3)(8)(d) S. 1 excluded (31.8.1992) by The Council Tax Benefit (Transitional) Order 1992 (S.I. 1992/1909), arts. 1(1), 3(1) S. 71(11)(aa) inserted (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 48; S.I. 1996/2208, art. 2(b) S. 71(11)(ac) inserted (18.3.2008 for specified purposes, 27.10.2008 in so far as not already in force) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 10(6); S.I. 2008/787, art. 2(1)(4)(f), Sch. S. 71(11)(ac) repealed (29.4.2013) (with savings for "old style ESA awards") by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 11; S.I. 2013/358, art. 5(4) (with art. 5(6)(7)) (as amended (24.4.2013) by S.I. 2013/983, art. 23) S. 71(11)(aa) repealed (29.4.2013) (with savings for "old style JSA awards") by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 11; S.I. 2013/358, art. 5(4) (with art. 5(6)(7)) (as amended (24.4.2013) by S.I. 2013/983, art. 23) Words in s. 116(1) substituted (11.6.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 56(2); S.I. 1996/1509, art. 2, Sch. Words in s. 121E(2) repealed (8.5.2012) by Welfare Reform Act 2012 (c. 5), s. 150(2)(f), Sch. 14 Pt. 13 Words in s. 121E(2ZA) repealed (8.5.2012) by Welfare Reform Act 2012 (c. 5), s. 150(2)(f), Sch. 14 Pt. 13 S. 121E(2A) repealed (8.5.2012) by Welfare Reform Act 2012 (c. 5), s. 150(2)(f), Sch. 14 Pt. 13 Ss. 122, 122A and cross-heading substituted for s. 122 and cross-heading (1.7.1997) by Social Security Administration (Fraud) Act 1997 (c. 47), ss. 1(1), 25(1); S.I. 1997/1577, art. 2, Sch. S. 122 repealed (8.5.2012) by Welfare Reform Act 2012 (c. 5), s. 150(2)(f), Sch. 14 Pt. 13 S. 122ZA repealed (8.5.2012) by Welfare Reform Act 2012 (c. 5), s. 150(2)(f), Sch. 14 Pt. 13 Words in s. 121F(1) repealed (8.5.2012) by Welfare Reform Act 2012 (c. 5), s. 150(2)(f), Sch. 14 Pt. 13 Words in s. 121F(1A) repealed (8.5.2012) by Welfare Reform Act 2012 (c. 5), s. 150(2)(f), Sch. 14 Pt. 13 Words in s. 121F(2) repealed (8.5.2012) by Welfare Reform Act 2012 (c. 5), s. 150(2)(f), Sch. 14 Pt. 13 S. 121F(2A) repealed (8.5.2012) by Welfare Reform Act 2012 (c. 5), s. 150(2)(f), Sch. 14 Pt. 13 Words in s. 139(9) substituted (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 20(7)(b) S. 116 applied (7.2.1994) by Pension Schemes Act 1993 (c. 48), s. 167(1)(2), 193(2); S.I. 1994/86, art. 2 S. 180 applied (7.2.1994) by Pension Schemes Act 1993 (c. 48), s. 167(1)(2), 193(2); S.I. 1994/86, art. 2 S. 180A applied by Pension Schemes Act 1993 (c. 48), s. 167(1)(2), 193(2) (as amended (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), Sch. 7 para. 18(2)) Words in s. 170(5) repealed (6.4.1997) by The Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22)), art. 1(2), Sch. 5 Pt III; S.R. 1997/192, art. 2(b) S. 150 modified (temp.) (18.11.1994) by Social Security (Incapacity for Work) Act 1994 (c. 18), ss 2(7), 16(3); S.I. 1994/2926, art. 2(1), Sch. Pt. 1 S. 130(1)(c) substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 49(b); S.I. 1994/2926, art. 2(4), Sch. Pt. IV Words in s. 130(1)(c) substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 50(b); S.I. 1994/2926, art. 2(4), Sch. Pt. IV Words in s. 191 omitted (1.4.1996) by virtue of Local Government (Wales) Act 1994 (c. 19), s. 66(3), Sch. 16 para. 94, Sch. 18; S.I. 1996/396, art. 4, Sch. 2 Words in s. 191 substituted (1.4.1996) by Local Government etc. (Scotland) Act 1994 (c. 39), s. 184(2), Sch. 13 para. 175(5)(b); S.I. 1996/323, art. 4(1)(c) Words in s. 116(7)(b) substituted (1.4.1996) by Criminal Procedure (Consequential Provisions) (Scotland) Act 1995 (c. 40), s. 7(2), Sch. 4 para. 82(b) S. 75 modified (1.4.1995) by The Local Government Changes for England (Housing Benefit and Council Tax Benefit) Regulations 1995 (S.I. 1995/531), regs. 1, 3 S. 76 modified (1.4.1995) by The Local Government Changes for England (Housing Benefit and Council Tax Benefit) Regulations 1995 (S.I. 1995/531), regs. 1, 3 S. 134(5)(5A) substituted for s. 134(5) (1.4.1997) by Housing Act 1996 (c. 52), s. 232(3), Sch. 12 para. 1(5); S.I. 1997/618, art. 2(1) (with Sch.) Words in s. 134(11) substituted (1.4.1997) by Housing Act 1996 (c. 52), s. 232(3), Sch. 12 para. 1(7); S.I. 1997/618, art. 2(1) (with Sch.) Words in s. 116(4)(b) substituted (1.4.1997) by Housing Act 1996 (c. 52), s. 232(3), Sch. 13 para. 3(3)(b); S.I. 1997/618, art. 2(1) (with Sch.) Words in s. 116(4)(c) substituted (1.4.1997) by Housing Act 1996 (c. 52), s. 232(3), Sch. 13 para. 3(3)(c); S.I. 1997/618, art. 2(1) (with Sch.) S. 71 excluded by Social Security (Recovery of Benefits) Act 1997 (c. 27), ss. 20(3), 34(2); S.I. 1997/2085, art. 2(2) Words in s. 118(4) repealed (6.4.1999) by Social Security Act 1998 (c. 14), ss 62(3), 87(2), Sch. 8; S.I. 1999/526, art. 2(4)(a)(c)(i) Words in s. 163(4) substituted (with retrospective effect) by Social Security Act 1998 (c. 14), s. 66(1)(a) Words in s. 163(4) substituted (with retrospective effect) by Social Security Act 1998 (c. 14), s. 66(1)(b) Words in s. 120(5) substituted (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 86(5)(b), Sch. 8; S.I. 1999/526, art. 2(3), (4)(b) Words in s. 144 repealed (6.4.2000) by the Welfare Reform and Pensions Act 1999 (c. 30), s. 89(3)(c), Sch. 13 Pt. VI; S.I. 1999/3420, art. 4(e) Words in s. 166(2)(c) substituted (5.7.1999 for specified purposes, 6.9.1999 for specified purposes, 18.10.1999 for specified purposes, 29.11.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 102(2); S.I. 1999/1958, art. 2(1)(b)(2), Sch. 1; S.I. 1999/2422, art. 2(c), Sch. 1; S.I. 1999/2860, art. 2(c), Sch. 1; S.I. 1999/3178, art. 2(1)(a), Sch. 1 S. 123(8)(ba) inserted (1.2.1999) by Government of Wales Act 1998 (c. 38), s. 158(1), Sch. 12 para. 32(a); S.I. 1999/118, art. 2 Words in s. 141(2) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 44(3)(a); S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 141(2)(a) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 44(3)(b); S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 141(2)(b) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 44(3)(c); S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 141(3) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 44(4)(a); S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 141(3) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 44(4)(b); S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 141(6) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 44(5)(a); S.I. 1999/527, art. 2(b), Sch. 2 Word in s. 141(6) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 44(5)(c); S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 141(6) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 44(5)(b); S.I. 1999/527, art. 2(b), Sch. 2 Word in s. 142(2) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 45(3)(b); S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 142(1) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 45(2)(a); S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 142(1) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 45(2)(b); S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 142(1) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 45(2)(c); S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 142(2) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 45(3)(a); S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 143(1) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 46(2)(a); S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 143(1) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 46(2)(b); S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 143(3) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 46(3); S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 144(1) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 48(b); S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 145 substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 49(a); S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 145(4) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 49(b); S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 147 substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 50(a); S.I. 1999/527, art. 2(b), Sch. 2 Word in s. 147(2) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 50(b); S.I. 1999/527, art. 2(b), Sch. 2 S. 161(1) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 51(2); S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 161(2) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 51(3); S.I. 1999/527, art. 2(b), Sch. 2 Word in s. 162(4)(b) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 52(4); S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 162(9) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 52(8)(a); S.I. 1999/527, art. 2(b), Sch. 2 Word in s. 162(9) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 52(8)(b); S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 162(9) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 52(8)(c); S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 162(10) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 52(9); S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 162(12) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 52(11)(a); S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 162(12) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 52(11)(b); S.I. 1999/527, art. 2(b), Sch. 2 S. 162(11) repealed (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 52(10), Sch. 10 Pt. I; S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 166(5) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 55(3)(a); S.I. 1999/527, art. 2(b), Sch. 2 Word in s. 166(5) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 55(3)(b); S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 120(6) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 23; S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 125(1) inserted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 25(b); S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 162(4A) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 28(3); S.I. 1999/527, art. 2(b), Sch. 2 S. 165(2A) inserted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 30(4); S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 111(1) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 5 para. 4(2)(b); S.I. 1999/527, art. 2(b), Sch. 2 S. 111(3)(4) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 5 para. 4(3); S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 121D(6) repealed (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 5 para. 11(5), Sch. 10 Pt. I; S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 121D(5) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 5 para. 11(4); S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 121D(6) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 5 para. 11(5); S.I. 1999/527, art. 2(b), Sch. 2 Words in s. 117(1)(c) inserted (5.7.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 7 para. 12; S.I. 1999/1662, art. 2(b), Sch. Pt. II S. 179(4)(ac) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 7 para. 15(3); S.I. 1999/527, art. 2(b), Sch. 2 S. 2C inserted (11.11.1999) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 58, 89(4)(a) S. 122C modified (6.4.2003) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 34; S.I. 2003/936, art. 2 Word in s. 162(5)(b) inserted (22.12.1999 for specified purposes, 6.4.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(3)(a), Sch. 9 para. 9(2)(b); S.I. 1999/3420, art. 2 Words in s. 155A(2) inserted (1.12.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 12 para. 25(3); S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV Words in s. 163(2)(b) substituted (1.12.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 12 para. 26(b); S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV S. 117 modified (temp.) (1.4.1999) by The Social Security Contributions, etc. (Decisions and Appeals—Transitional Modifications) Regulations 1999 (S.I. 1999/978), regs. 1, 2, Sch. S. 166 modified (temp.) (1.4.1999) by The Social Security Contributions, etc. (Decisions and Appeals—Transitional Modifications) Regulations 1999 (S.I. 1999/978), regs. 1, 2, Sch. S. 123(7)(aa) inserted (1.7.1999) by The Scotland Act 1998 (Consequential Modifications) (No.2) Order 1999 (S.I. 1999/1820), art. 1(2), Sch. 2 para. 105(2) Words in Sch. 4 Pt. I inserted (1.7.1999) by The Scotland Act 1998 (Consequential Modifications) (No.2) Order 1999 (S.I. 1999/1820), art. 1(2), Sch. 2 para. 105(3)(a) Words in Sch. 4 Pt. 2 para. 3 inserted (1.7.1999) by The Scotland Act 1998 (Consequential Modifications) (No.2) Order 1999 (S.I. 1999/1820), art. 1(2), Sch. 2 para. 105(3)(b) S. 123(8)(c) modified (1.7.1999) by The Scotland Act 1998 (Transitory and Transitional Provisions) (Complaints of Maladministration) Order 1999 (S.I. 1999/1351), arts. 1, 17(2)(d) (with art. 18). Words in s. 179(3)(a) inserted (1.4.1999) by The Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671), art. 1(3), Sch. 6 para. 2(2); S.R. 1999/149, art. 2, Sch. 2 S. 179(4)(ad) inserted (1.4.1999) by The Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671), art. 1(3), Sch. 6 para. 2(3); S.R. 1999/149, art. 2, Sch. 2 S. 189 modified (19.5.1999) by The Transfer of Functions (Lord Advocate and Secretary of State) Order 1999 (S.I. 1999/678), arts. 1, 2(1), Sch.; (30.6.1999) by The Scotland Act 1998 (Functions Exercisable in or as Regards Scotland) Order 1999 (S.I. 1999/1748), arts. 1, 3, Sch. 1 para. 13; (1.7.1999) by The Scotland Act 1998 (Transfer of Functions to the Scottish Ministers etc.) Order 1999 (S.I. 1999/1750), arts. 1(1), 2, Sch. S. 113(1A) inserted (1.11.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19), s. 86, Sch. 6 para. 7(2); S.I. 2000/2950, art. 2(d)(i) S. 111A(1A)-(1G) inserted (26.9.2001 for specified purposes, 18.10.2001 in so far as not already in force) by Social Security Fraud Act 2001 (c. 11), ss. 16(1)(b)(2), 20(1); S.I. 2001/3251, art. 2(1) S. 123 applied (8.11.2001) by Health and Social Care Act 2001 (c. 15), ss 51(5), 70(2); S.I. 2001/3752, art. 3 Ss. 122B-122E modified (31.5.2001) by Departments (Transfer of Functions) Order (Northern Ireland) 2001 (S.R. 2001/229), arts. 1(2), 4(1)(b) Words in Sch. 4 Pt. I inserted (3.12.2001) by The Transfer of Functions (War Pensions etc.) Order 2001 (S.I. 2001/3506), art. 1(2), Sch. para. 4(2) Sch. 4 Pt. II para. 3A inserted (3.12.2001) by The Transfer of Functions (War Pensions etc.) Order 2001 (S.I. 2001/3506), art. 1(2), Sch. para. 4(3) Words in s. 122D(1) substituted (18.11.2004) by Pensions Act 2004 (c. 35), s. 322(2)(a), Sch. 10 para. 3(2) S. 168(6) inserted (29.11.1999 except for specified purposes) by Social Security Act 1998 (c. 14), s 87(2), Sch. 7 para. 103(3); S.I. 1999/3178, art. 2(1)(a), Sch. 1 Words in s. 168(5) substituted (29.11.1999 except for specified purposes) by Social Security Act 1998 (c. 14), s 87(2), Sch. 7 para. 103(2); S.I. 1999/3178, art. 2(1)(a), Sch. 1 Words in s. 179(5) substituted (31.10.2011) by The Social Security (Miscellaneous Amendments) (No. 3) Regulations 2011 (S.I. 2011/2425), regs. 1(2), 3 S. 123(8)(bb) inserted (1.4.2014) by Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 3 (with Sch. 3 para. 3); S.I. 2013/1466, art. 3(1) Words in s. 71(10)(a) substituted (6.4.2014) by Tribunals, Courts and Enforcement Act 2007 (c. 15), s. 148, Sch. 13 para. 102 (with s. 89); S.I. 2014/768, art. 2(1)(b) Words in s. 75(7)(a) substituted (6.4.2014) by Tribunals, Courts and Enforcement Act 2007 (c. 15), s. 148, Sch. 13 para. 103 (with s. 89); S.I. 2014/768, art. 2(1)(b) Words in s. 110ZA(2)(a) inserted (6.4.2014) by National Insurance Contributions Act 2014 (c. 7), ss. 7(5), 8 S. 121A omitted (6.4.2014) by virtue of Finance Act 2008 (c. 9), s. 129(4), Sch. 43 para. 2; S.I. 2014/906, art. 2 Words in s. 71ZE(1) substituted (22.4.2014) by Crime and Courts Act 2013 (c. 22), s. 61(3), Sch. 9 para. 52; S.I. 2014/954, art. 2(c) (with art. 3) (with transitional provisions and savings in S.I. 2014/956, arts. 3-11) Words in s. 126(3)(a) substituted (22.4.2014) by Crime and Courts Act 2013 (c. 22), s. 61(3), Sch. 9 para. 52; S.I. 2014/954, art. 2(c) (with art. 3) (with transitional provisions and savings in S.I. 2014/956, arts. 3-11) Words in s. 106(1)(2) substituted (22.4.2014) by Crime and Courts Act 2013 (c. 22), s. 61(3), Sch. 11 para. 128(1)(a) (with Sch. 11 para. 128(2)); S.I. 2014/954, art. 2(e) (with art. 3) (with transitional provisions and savings in S.I. 2014/956, arts. 3-11) Words in s. 106(1) substituted (22.4.2014) by Crime and Courts Act 2013 (c. 22), s. 61(3), Sch. 11 para. 128(1)(b) (with Sch. 11 para. 128(2)); S.I. 2014/954, art. 2(e) (with art. 3) (with transitional provisions and savings in S.I. 2014/956, arts. 3-11) Word in s. 106(3) substituted (22.4.2014) by Crime and Courts Act 2013 (c. 22), s. 61(3), Sch. 11 para. 128(1)(c) (with Sch. 11 para. 128(2)); S.I. 2014/954, art. 2(e) (with art. 3) (with transitional provisions and savings in S.I. 2014/956, arts. 3-11) S. 106(5) omitted (22.4.2014) by Crime and Courts Act 2013 (c. 22), s. 61(3), Sch. 11 para. 128(1)(d) (with Sch. 11 para. 128(2)); S.I. 2014/954, art. 2(e) (with art. 3) (with transitional provisions and savings in S.I. 2014/956, arts. 3-11) Words in s. 106(6) substituted (22.4.2014) by Crime and Courts Act 2013 (c. 22), s. 61(3), Sch. 11 para. 128(1)(e) (with Sch. 11 para. 128(2)); S.I. 2014/954, art. 2(e) (with art. 3) (with transitional provisions and savings in S.I. 2014/956, arts. 3-11) Words in s. 162(4)(a) inserted (with effect in relation to payments which are due and payable in respect of the tax year 2014-15 and subsequent tax years) by The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments), Appointed Days and Consequential Provisions Order 2014 (S.I. 2014/992), arts. 1(1), 5(a) (with art. 1(2)) Words in s. 162(4)(a) substituted (with effect in relation to payments which are due and payable in respect of the tax year 2014-15 and subsequent tax years) by The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments), Appointed Days and Consequential Provisions Order 2014 (S.I. 2014/992), arts. 1(1), 5(b) (with art. 1(2)) Words in s. 121C(5) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments) (Consequential Amendments) Order 2014 (S.I. 2014/1283), art. 1(1), Sch. para. 2(a) Words in s. 121C(7)(c) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments) (Consequential Amendments) Order 2014 (S.I. 2014/1283), art. 1(1), Sch. para. 2(b) Words in s. 121C(9) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments) (Consequential Amendments) Order 2014 (S.I. 2014/1283), art. 1(1), Sch. para. 2(c)(i) Words in s. 121C(9) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments) (Consequential Amendments) Order 2014 (S.I. 2014/1283), art. 1(1), Sch. para. 2(c)(ii) Act modified (24.4.2013) by The Welfare Reform Act 2012 (Commencement No. 9 and Transitional and Transitory Provisions and Commencement No. 8 and Savings and Transitional Provisions (Amendment)) Order 2013 (S.I. 2013/983), art. 22 (as amended (16.6.2014) by S.I. 2014/1452, arts. 3, 14) S. 133A and cross-heading inserted (26.11.2014 with effect in accordance with reg. 1(2) of the amending S.I.) by The Universal Credit and Miscellaneous Amendments (No.2) Regulations 2014 (S.I. 2014/2888), regs. 1(1), 9(1)(a)(b) Words in s. 150(10) inserted (26.11.2014 with effect in accordance with reg. 1(2) of the amending S.I.) by The Universal Credit and Miscellaneous Amendments (No.2) Regulations 2014 (S.I. 2014/2888), regs. 1(1), 7(1)(a)(i) S. 150(10ZA)(10ZB) inserted (26.11.2014 with effect in accordance with reg. 1(2) of the amending S.I.) by The Universal Credit and Miscellaneous Amendments (No.2) Regulations 2014 (S.I. 2014/2888), regs. 1(1), 7(1)(a)(ii) Words in s. 150A(7) inserted (26.11.2014 with effect in accordance with reg. 1(2) of the amending S.I.) by The Universal Credit and Miscellaneous Amendments (No.2) Regulations 2014 (S.I. 2014/2888), regs. 1(1), 7(1)(b)(i) S. 150A(7A)(7B) inserted (26.11.2014 with effect in accordance with reg. 1(2) of the amending S.I.) by The Universal Credit and Miscellaneous Amendments (No.2) Regulations 2014 (S.I. 2014/2888), regs. 1(1), 7(1)(b)(ii) Words in s. 191 inserted (26.11.2014 with effect in accordance with reg. 1(2) of the amending S.I.) by The Universal Credit and Miscellaneous Amendments (No.2) Regulations 2014 (S.I. 2014/2888), regs. 1(1), 7(1)(c) S. 165(1)(b)(vi) and preceding word inserted (1.12.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 28(2)(c); S.I. 2014/1640, art. 5(2)(j) Words in s. 124(1) inserted (10.12.2014) by The Marriage (Same Sex Couples) Act 2013 (Consequential and Contrary Provisions and Scotland) and Marriage and Civil Partnership (Scotland) Act 2014 (Consequential Provisions) Order 2014 (S.I. 2014/3168), art. 1(2)(3), Sch. para. 12(2) S. 124(3A) inserted (10.12.2014) by The Marriage (Same Sex Couples) Act 2013 (Consequential and Contrary Provisions and Scotland) and Marriage and Civil Partnership (Scotland) Act 2014 (Consequential Provisions) Order 2014 (S.I. 2014/3168), art. 1(2)(3), Sch. para. 12(3) Words in s. 124(4) substituted (10.12.2014) by The Marriage (Same Sex Couples) Act 2013 (Consequential and Contrary Provisions and Scotland) and Marriage and Civil Partnership (Scotland) Act 2014 (Consequential Provisions) Order 2014 (S.I. 2014/3168), art. 1(2)(3), Sch. para. 12(4) Words in s. 124(5)(a) inserted (10.12.2014) by The Marriage (Same Sex Couples) Act 2013 (Consequential and Contrary Provisions and Scotland) and Marriage and Civil Partnership (Scotland) Act 2014 (Consequential Provisions) Order 2014 (S.I. 2014/3168), art. 1(2)(3), Sch. para. 12(5) Words in s. 141(4)(a) substituted (with effect for the tax year 2015-16 and subsequent tax years) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 20(a) (with Sch. 1 para. 35) Words in s. 141(4)(b) substituted (with effect for the tax year 2015-16 and subsequent tax years) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 20(b) (with Sch. 1 para. 35) Words in s. 143(1)(c) substituted (with effect for the tax year 2015-16 and subsequent tax years) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 21(2) (with Sch. 1 para. 35) Words in s. 143(3) substituted (with effect for the tax year 2015-16 and subsequent tax years) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 21(3)(a) (with Sch. 1 para. 35) Words in s. 143(3) substituted (with effect for the tax year 2015-16 and subsequent tax years) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 21(3)(b) (with Sch. 1 para. 35) Words in s. 145(4)(a) substituted (with effect for the tax year 2015-16 and subsequent tax years) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 22(a) (with Sch. 1 para. 35) Words in s. 145(4)(a) omitted (with effect for the tax year 2015-16 and subsequent tax years) by virtue of National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 22(b) (with Sch. 1 para. 35) Words in s. 165(5)(a) substituted (12.2.2015) by National Insurance Contributions Act 2015 (c. 5), s. 7(1)(a) S. 165(5B) inserted (12.2.2015) by National Insurance Contributions Act 2015 (c. 5), s. 7(1)(b) S. 71ZB modified (1.4.2015) by The Tax Credits (Exercise of Functions) Order 2014 (S.I. 2014/3280), arts. 1, 4(2) Sum in s. 115A(3)(b) substituted (with effect only in relation to an act or omission referred to s. 115A(1)(a) which appears, to the Secretary of State or the authority mentioned in that subsection, to have occurred wholly on or after 1.4.2015) by The Social Security (Penalty as Alternative to Prosecution) (Maximum Amount) Order 2015 (S.I. 2015/202), arts. 1(1), 2 (with art. 1(3)) S. 123(8)(jzb) inserted (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 28(a); S.I. 2015/841, art. 3(x) (with Sch. para. 2) (as amended (27.6.2016) by S.I. 2016/675, art. 2) S. 123(8)(ja) omitted (1.4.2015) by virtue of Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 28(b); S.I. 2015/841, art. 3(x) (with Sch. para. 2) (as amended (27.6.2016) by S.I. 2016/675, art. 2) S. 139BA omitted (1.4.2015) by virtue of Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 29; S.I. 2015/841, art. 3(x) Words in s. 139D(1)(b) substituted (1.4.2015) by virtue of Local Audit and Accountability Act 2014 (c. 2), ss. 37(2)(a), 49(1) (with s. 37(3)); S.I. 2015/841, art. 3(w) Words in s. 139D(1)(d) omitted (1.4.2015) by virtue of Local Audit and Accountability Act 2014 (c. 2), ss. 37(2)(b), 49(1) (with s. 37(3)); S.I. 2015/841, art. 3(w) Words in s. 5(5) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 24(a); S.I. 2014/1640, art. 7(h) (with art. 16) Words in s. 122AA(1) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 25(a); S.I. 2014/1640, art. 7(i) (with art. 16) Words in s. 150(1)(j) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 26; S.I. 2014/1640, art. 7(j) (with art. 16) Words in s. 163(1)(d) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 27(a); S.I. 2014/1640, art. 7(k) (with art. 16) Word in s. 165(1)(b)(iii) repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 28(2)(a); S.I. 2014/1640, art. 7(l) (with art. 16) S. 165(1)(b)(iv) repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 28(2)(b); S.I. 2014/1640, art. 7(l) (with art. 16) Note that Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 28(3)(a) (with S.I. 2014/1640, art. 7(l)) purports to amend s. 165(5)(a) of this Act by substituting “statutory paternity pay,” for “ordinary statutory paternity pay, additional statutory paternity pay or”. Following the amendments made by National Insurance Contributions Act 2015 (c. 5), s. 7(1) it is presumed that s. 165(5B)(a) should be construed accordingly. Act modified (1.6.2015) by The Social Security (Contributions) (Republic of Chile) Order 2015 (S.I. 2015/828), arts. 1, 2(a) Words in s. 179(3)(a) inserted (7.7.2015) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 25(2); S.I. 2015/1475, art. 2(2)(c) S. 179(4)(ai) inserted (7.7.2015) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 25(3); S.I. 2015/1475, art. 2(2)(c) Words in s. 179(5) inserted (7.7.2015) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 25(4)(a); S.I. 2015/1475, art. 2(2)(c) S. 179(5)(ad) inserted (7.7.2015) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 25(4)(b); S.I. 2015/1475, art. 2(2)(c) S. 162(5)(ea) inserted (12.10.2015) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 15 para. 13(2); S.I. 2015/1475, art. 3(b) Words in s. 162(8)(c) substituted (12.10.2015) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 15 para. 13(3); S.I. 2015/1475, art. 3(b) S. 150(1)(2) modified (temp.) (16.3.2016) by Welfare Reform and Work Act 2016 (c. 7), ss. 11(3)(4), 36(1)(b) S. 150(7A) omitted (16.3.2016) by virtue of Welfare Reform and Work Act 2016 (c. 7), ss. 9(7), 36(1)(a) Act modified (6.4.2016) by The Social Security (Reciprocal Agreement) (Isle of Man) Order 2016 (S.I. 2016/157), arts. 1, 2, Sch. Act modified (6.4.2016) by The Social Security (Reciprocal Agreements) Order 2016 (S.I. 2016/158), arts. 1, 2, Sch. 1, Sch. 2 Act modified (6.4.2016) by The Social Security (Northern Ireland Reciprocal Arrangements) Regulations 2016 (S.I. 2016/287), regs. 1, 2(2)(a), Sch. S. 1(4)(zb) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 9 S. 5(2)(zb) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 10 S. 71(11)(za) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 11 Words in s. 73(1) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 12(a) S. 73(4)(za) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 12(b) S. 121DA(1)(hl) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 13 Words in s. 122B(3)(b) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 14 S. 124(1)(af) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 15 Words in s. 125(1) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 16 Words in s. 148A(1) inserted (6.4.2016 with effect in accordance with art. 1(2) of the amending S.I.) by The Pensions Act 2014 (Consequential and Supplementary Amendments) Order 2016 (S.I. 2016/224), art. 3(2) Words in s. 148AA(1) inserted (6.4.2016 with effect in accordance with art. 1(2) of the amending S.I.) by The Pensions Act 2014 (Consequential and Supplementary Amendments) Order 2016 (S.I. 2016/224), art. 3(3) S. 148AC inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 17 S. 150(1)(p) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 18 S. 150(1)(ac) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 70 (with Sch. 12 para. 87) Words in s. 150(10A) substituted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 13 para. 56 S. 150A(1)(za) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 19 Word in s. 150A(10) omitted (6.4.2016) by virtue of Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 82(a) (with Sch. 12 para. 87) Words in s. 150A(10) substituted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 82(b) (with Sch. 12 para. 87) Words in s. 150A(10) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 82(c) (with Sch. 12 para. 87) Words in s. 151(2) substituted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 20(a) Words in s. 151(2) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 20(b) Words in s. 151(2) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 20(c) S. 151A inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 21 Words in s. 151A(5) inserted (3.11.2015 with effect in accordance with reg. 1(3)(4) of the amending S.I.) by The Universal Credit and Miscellaneous Amendments Regulations 2015 (S.I. 2015/1754), regs. 1(1), 10(2) S. 151A(5A)(5B) inserted (3.11.2015 with effect in accordance with reg. 1(3)(4) of the amending S.I.) by The Universal Credit and Miscellaneous Amendments Regulations 2015 (S.I. 2015/1754), regs. 1(1), 10(3) Words in s. 155A(1)(a) substituted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 22(2)(a) Words in s. 155A(1)(a)(i) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 22(2)(b) Words in s. 155A(2) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 22(3) S. 163(1)(za) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 23(2) Words in s. 163(2)(a) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 23(3) Words in s. 163(3)(b) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 23(4) Words in s. 170(5) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 24(a) Words in s. 170(5) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 24(b) S. 187(1)(zb) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 26 Word in s. 190(1)(a) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 27 Words in s. 191 inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 28 Words in s. 191 substituted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 13 para. 57(a) Words in s. 191 substituted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 13 para. 57(b) S. 148AD inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 11 para. 8 S. 116ZA inserted (20.4.2016 for specified purposes, 24.5.2016 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), ss. 112(2), 150(3); S.I. 2016/511, arts. 3, 4(a) Words in s. 116A(2) substituted (24.5.2016) by Welfare Reform Act 2012 (c. 5), ss. 112(5)(a), 150(3); S.I. 2016/511, art. 4(b) Word in s. 116A(2)(b) substituted (24.5.2016) by Welfare Reform Act 2012 (c. 5), ss. 112(5)(b), 150(3); S.I. 2016/511, art. 4(b) Word in s. 116A(4)(b) substituted (24.5.2016) by Welfare Reform Act 2012 (c. 5), ss. 112(6), 150(3); S.I. 2016/511, art. 4(b) Word in s. 116A heading inserted (24.5.2016) by Welfare Reform Act 2012 (c. 5), ss. 112(4), 150(3); S.I. 2016/511, art. 4(b) S. 15B and cross-heading inserted (30.5.2016) by Welfare Reform and Work Act 2016 (c. 7), ss. 22, 36(6); S.I. 2016/394, reg. 6 Words in s. 170(5) inserted (9.6.2016) by Welfare Reform and Work Act 2016 (c. 7), ss. 10(1)(a), 36(6); S.I. 2016/610, reg. 2 Sch. 7 para. 3A and cross-heading inserted (9.6.2016) by Welfare Reform and Work Act 2016 (c. 7), ss. 10(2), 36(6); S.I. 2016/610, reg. 2 Words in s. 124(3) substituted (12.7.2016) by Immigration Act 2016 (c. 19), s. 94(1), Sch. 15 para. 36(2); S.I. 2016/603, reg. 3(w) S. 124(3A)(b) substituted (12.7.2016) by Immigration Act 2016 (c. 19), s. 94(1), Sch. 15 para. 36(3); S.I. 2016/603, reg. 3(w) Words in s. 124(5)(a) inserted (12.7.2016) by Immigration Act 2016 (c. 19), s. 94(1), Sch. 15 para. 36(4); S.I. 2016/603, reg. 3(w) S. 5(1)(p): function made exercisable concurrently (5.9.2016) by Scotland Act 2016 (c. 11), ss. 29(2)(b), 72(4)(b); S.I. 2016/759, reg. 3(f) S. 189(3) excluded (5.9.2016) by Scotland Act 2016 (c. 11), ss. 29(8)(a), 72(4)(b); S.I. 2016/759, reg. 3(f) S. 5(1)(i): function made exercisable concurrently (5.9.2016) by Scotland Act 2016 (c. 11), ss. 30(2), 72(4)(b); S.I. 2016/759, reg. 3(g) S. 189(3) excluded (5.9.2016) by Scotland Act 2016 (c. 11), ss. 30(7)(a), 72(4)(b); S.I. 2016/759, reg. 3(g) Sch. 4 Pt. 2 para. 1B inserted (5.9.2016) by Scotland Act 2016 (c. 11), ss. 35(2), 72(4)(b); S.I. 2016/759, reg. 3(l) Words in Sch. 4 Pt. 2 para. 3 omitted (5.9.2016) by virtue of Scotland Act 2016 (c. 11), ss. 35(3), 72(4)(b); S.I. 2016/759, reg. 3(l) S. 117A modified by National Insurance Contributions Act 2014 (c. 7), s. 10A(3) (as inserted (with effect in relation to tax arrangements entered into at any time) by Finance Act 2016 (c. 24), s. 157(17) (with s. 157(30))) Words in s. 159(5) substituted (16.9.2016) by The Pensions Act 2014 (Consequential Amendments) Order 2016 (S.I. 2016/931), arts. 1, 2(2)(a)(i) Words in s. 159(5) inserted (16.9.2016) by The Pensions Act 2014 (Consequential Amendments) Order 2016 (S.I. 2016/931), arts. 1, 2(2)(a)(ii) Words in s. 159(5) inserted (16.9.2016) by The Pensions Act 2014 (Consequential Amendments) Order 2016 (S.I. 2016/931), arts. 1, 2(2)(b) Words in s. 159A(5) substituted (16.9.2016) by The Pensions Act 2014 (Consequential Amendments) Order 2016 (S.I. 2016/931), arts. 1, 2(3)(a) Words in s.

159A(5) inserted (16.9.2016) by The Pensions Act 2014 (Consequential Amendments) Order 2016 (S.I. 2016/931), arts. 1, 2(3)(b) Word in s. 159B(4)(a) inserted (16.9.2016) by The Pensions Act 2014 (Consequential Amendments) Order 2016 (S.I. 2016/931), arts. 1, 2(4)(a) Words in s. 159B(6)(b) substituted (16.9.2016) by The Pensions Act 2014 (Consequential Amendments) Order 2016 (S.I. 2016/931), arts. 1, 2(4)(b)(i)(aa) Words in s. 159B(6)(b) substituted (16.9.2016) by The Pensions Act 2014 (Consequential Amendments) Order 2016 (S.I. 2016/931), arts. 1, 2(4)(b)(i)(bb) Words in s. 159B(6)(b) inserted (16.9.2016) by The Pensions Act 2014 (Consequential Amendments) Order 2016 (S.I. 2016/931), arts. 1, 2(4)(b)(ii) Word in s. 159C(4)(a) inserted (16.9.2016) by The Pensions Act 2014 (Consequential Amendments) Order 2016 (S.I. 2016/931), arts. 1, 2(5)(a) Words in s. 159C(6)(b) substituted (16.9.2016) by The Pensions Act 2014 (Consequential Amendments) Order 2016 (S.I. 2016/931), arts. 1, 2(5)(b)(i)(aa) Words in s. 159C(6)(b) substituted (16.9.2016) by The Pensions Act 2014 (Consequential Amendments) Order 2016 (S.I. 2016/931), arts. 1, 2(5)(b)(i)(bb) Words in s. 159C(6)(b) inserted (16.9.2016) by The Pensions Act 2014 (Consequential Amendments) Order 2016 (S.I. 2016/931), arts. 1, 2(5)(b)(ii) Word in s. 159D(4)(a) inserted (16.9.2016) by The Pensions Act 2014 (Consequential Amendments) Order 2016 (S.I. 2016/931), arts. 1, 2(6)(a) Words in s. 159D(6)(b) substituted (16.9.2016) by The Pensions Act 2014 (Consequential Amendments) Order 2016 (S.I. 2016/931), arts. 1, 2(6)(b)(i)(aa) Words in s. 159D(6)(b) substituted (16.9.2016) by The Pensions Act 2014 (Consequential Amendments) Order 2016 (S.I. 2016/931), arts. 1, 2(6)(b)(i)(bb) Words in s. 159D(6)(b) inserted (16.9.2016) by The Pensions Act 2014 (Consequential Amendments) Order 2016 (S.I. 2016/931), arts. 1, 2(6)(b)(ii) Words in s. 170(5) inserted (E.W.S.) (9.6.2016) by Welfare Reform and Work Act 2016 (c. 7), ss. 10(1)(b), 36(6); S.I. 2016/610, reg. 2; and inserted (N.I.) (13.10.2016) by The Welfare Reform and Work (Northern Ireland) Order 2016 (S.I. 2016/999), arts. 2(2)(c), 7(1) S. 176 excluded (16.3.2016 for specified purposes, 7.11.2016 in so far as not already in force) by Welfare Reform and Work Act 2016 (c. 7), ss. 8(10), 36(3); S.I. 2016/910, reg. 2) S. 176 excluded by Welfare Reform Act 2012 (c. 5), s. 96A(8) (as inserted (16.3.2016 for specified purposes, 7.11.2016 in so far as not already in force) by Welfare Reform and Work Act 2016 (c. 7), ss. 9(1), 36(3); S.I. 2016/910, reg. 2) Word in s. 78(3B) substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 9 Words in s. 179(3)(a) inserted (8.2.2017) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 33(2); S.I. 2017/111, reg. 5(c) S. 179(4)(aj) inserted (8.2.2017) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 33(3); S.I. 2017/111, reg. 5(c) Words in s. 179(5) inserted (8.2.2017) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 33(4)(a); S.I. 2017/111, reg. 5(c) S. 179(5)(ae) inserted (8.2.2017) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 33(4)(b); S.I. 2017/111, reg. 5(c) Act modified (6.4.2017) by The Social Security (Reciprocal Agreements) Order 2017 (S.I. 2017/159), arts. 1, 2, Schs. 1-3 Act applied (with modifications) (27.11.2016 for specified purposes, 6.4.2017 in so far as not already in force) by The Social Security (Northern Ireland Reciprocal Arrangements) (Amendment) Regulations 2016 (S.I. 2016/1050), regs. 1(2), 2(2) S. 1(2)(2A) substituted for s. 1(2) (6.4.2017) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 21(2); S.I. 2017/297, art. 3(2) (with arts. 4, 5) S. 1(4)(zc) inserted (6.4.2017) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 21(3); S.I. 2017/297, art. 3(2) (with arts. 4, 5) Words in s. 2A(2)(d) omitted (6.4.2017) by virtue of Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 22; S.I. 2017/297, art. 3(2) (with arts. 4, 5) S. 3(3) repealed (6.4.2017) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 23(2); S.I. 2017/297, art. 3(2) (with arts. 4, 5) S. 3(5) inserted (6.4.2017) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 23(3); S.I. 2017/297, art. 3(2) (with arts. 4, 5) S. 5(2)(zc) inserted (6.4.2017) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 24; S.I. 2017/297, art. 3(2) (with arts. 4, 5) S. 71(11)(ae) inserted (6.4.2017) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 25; S.I. 2017/297, art. 3(2) (with arts. 4, 5) S. 121DA(1)(hm) inserted (6.4.2017) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 26; S.I. 2017/297, art. 3(2) (with arts. 4, 5) Words in s. 122B(3)(b) inserted (6.4.2017) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 27; S.I. 2017/297, art. 3(2) (with arts. 4, 5) S. 124(1)(ag) inserted (6.4.2017) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 28; S.I. 2017/297, art. 3(2) (with arts. 4, 5) Words in s. 125(1) inserted (6.4.2017) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 29; S.I. 2017/297, art. 3(2) (with arts. 4, 5) S. 150(1)(q) inserted (6.4.2017) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 30; S.I. 2017/297, art. 3(2) (with arts. 4, 5) S. 163(1)(zb) inserted (6.4.2017) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 31(2); S.I. 2017/297, art. 3(2) (with arts. 4, 5) Words in s. 163(2)(a) inserted (6.4.2017) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 31(3); S.I. 2017/297, art. 3(2) (with arts. 4, 5) Words in s. 163(3)(b) inserted (6.4.2017) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 31(4); S.I. 2017/297, art. 3(2) (with arts. 4, 5) Words in s. 170(5) inserted (6.4.2017) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 32(a); S.I. 2017/297, art. 3(2) (with arts. 4, 5) Words in s. 170(5) inserted (6.4.2017) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 32(b); S.I. 2017/297, art. 3(2) (with arts. 4, 5) S. 187(1)(ae) inserted (6.4.2017) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 34; S.I. 2017/297, art. 3(2) (with arts. 4, 5) Words in s. 191 substituted (6.4.2017) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 35; S.I. 2017/297, art. 3(2) (with arts. 4, 5) Words in s. 170(5) inserted (27.7.2017) by Welfare Reform and Work Act 2016 (c. 7), ss. 20(2)(a), 36(6); S.I. 2017/802, reg. 2 Words in s. 170(5) inserted (E.W.S.) (27.7.2017) by Welfare Reform and Work Act 2016 (c. 7), ss. 20(2)(b), 36(6); S.I. 2017/802, reg. 2; and inserted (N.I.) (4.9.2017) by The Welfare Reform and Work (Northern Ireland) Order 2016 (S.I. 2016/999), arts. 2(1), 15(2); S.R. 2017/166, art. 2(c) S. 15A repealed (6.4.2018) by Welfare Reform and Work Act 2016 (c. 7), ss. 20(1), 36(6); S.I. 2018/438, reg. 2(1) (with reg. 2(2)(3)) S. 112 applied (with modifications) (12.8.2019) by The Welfare Foods (Best Start Foods) (Scotland) Regulations 2019 (S.S.I. 2019/193), regs. 1(2), 17 (as amended by S.S.I. 2019/232, regs. 1, 4) S. 113 applied (with modifications) (12.8.2019) by The Welfare Foods (Best Start Foods) (Scotland) Regulations 2019 (S.S.I. 2019/193), regs. 1(2), 17, 18 (as amended by S.S.I. 2019/232, regs. 1, 4, 5) Words in s. 5(5) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 15; S.I. 2020/45, reg. 2 Words in s. 122AA(1) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 16; S.I. 2020/45, reg. 2 Words in s. 150(1)(j) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 17; S.I. 2020/45, reg. 2 Words in s. 163(1)(d) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 18; S.I. 2020/45, reg. 2 Word in s. 165(1)(b) omitted (18.1.2020) by virtue of Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 19(2)(a); S.I. 2020/45, reg. 2 S. 165(1)(b)(vii) and preceding word inserted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 19(2)(b); S.I. 2020/45, reg. 2 Words in s. 165(5B)(a) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 19(3); S.I. 2020/45, reg. 2 S. 147(2)-(5) excluded (25.3.2020) by Coronavirus Act 2020 (c. 7), ss. 73(1)(3), 87(1) S. 143(1) modified (25.3.2020) by Coronavirus Act 2020 (c. 7), ss. 72(1)(2), 87(1) S. 143(4)(a) excluded (25.3.2020) by Coronavirus Act 2020 (c. 7), ss. 72(1)(3), 87(1) S. 144 excluded (25.3.2020) by Coronavirus Act 2020 (c. 7), ss. 72(1)(4), 87(1) S. 190(1) excluded (25.3.2020) by Coronavirus Act 2020 (c. 7), ss. 72(1)(5), 87(1) S. 145 modified (25.3.2020) by Coronavirus Act 2020 (c. 7), ss. 73(1)(2), 87(1) S. 190(1) excluded (25.3.2020) by Coronavirus Act 2020 (c. 7), ss. 73(1)(4), 87(1) Words in s. 162(5)(c) inserted (6.4.2020 except in relation to termination awards received on or after 6.4.2020 in respect of employment which was terminated before 6.4.2020, or termination awards which are received in instalments where the first instalment of the termination award was received before 6.4.2020) by National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23), ss. 1(11), 5(3); S.I. 2020/285, reg. 2 S. 109B(2A)(j) omitted (22.7.2020) by virtue of Investigatory Powers Act 2016 (c. 25), s. 272(1), Sch. 2 para. 5(a) (with Sch. 9 paras. 7, 8, 10); S.I. 2020/766, reg. 2(d) Words in s. 109B(2E) substituted (22.7.2020) by Investigatory Powers Act 2016 (c. 25), s. 272(1), Sch. 2 para. 5(b) (with Sch. 9 paras. 7, 8, 10); S.I. 2020/766, reg. 2(d) S. 109B(2F) omitted (22.7.2020) by virtue of Investigatory Powers Act 2016 (c. 25), s. 272(1), Sch. 2 para. 5(c) (with Sch. 9 paras. 7, 8, 10); S.I. 2020/766, reg. 2(d) Words in s. 109B(7) inserted (22.7.2020) by Investigatory Powers Act 2016 (c. 25), s. 272(1), Sch. 2 para. 5(d)(i) (with Sch. 9 paras. 7, 8, 10); S.I. 2020/766, reg. 2(d) Words in s. 109B(7) inserted (22.7.2020) by Investigatory Powers Act 2016 (c. 25), s. 272(1), Sch. 2 para. 5(d)(ii) (with Sch. 9 paras. 7, 8, 10); S.I. 2020/766, reg. 2(d) Words in s. 109B(7) substituted (22.7.2020) by Investigatory Powers Act 2016 (c. 25), s. 272(1), Sch. 2 para. 5(d)(iii) (with Sch. 9 paras. 7, 8, 10); S.I. 2020/766, reg. 2(d) S. 109C(6) substituted (22.7.2020) by Investigatory Powers Act 2016 (c. 25), s. 272(1), Sch. 2 para. 6 (with Sch. 9 paras. 7, 8, 10); S.I. 2020/766, reg. 2(d) Act modified (24.7.2020) by The Universal Credit (Northern Ireland Reciprocal Arrangements) Regulations 2020 (S.I. 2020/677), regs. 1, 2, Sch. S. 150A modified (with effect in relation to the tax year ending with 5.4.2021) by Social Security (Up-rating of Benefits) Act 2020 (c. 23), ss. 1, 2(2) Words in s. 121(2) substituted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 122 (with Sch. 24 para. 447, Sch. 27); S.I. 2020/1236, reg. 2 Words in s. 179(1)(a) inserted (16.12.2020) by The Social Security Co-ordination (Revocation of Retained Direct EU Legislation and Related Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1508), reg. 1(2), Sch. para. 1(2)(a) Words in s. 179(1)(b) inserted (16.12.2020) by The Social Security Co-ordination (Revocation of Retained Direct EU Legislation and Related Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1508), reg. 1(2), Sch. para. 1(2)(b) Words in s. 179(3)(a) substituted (16.12.2020) by The Social Security Co-ordination (Revocation of Retained Direct EU Legislation and Related Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1508), reg. 1(2), Sch. para. 1(3)(a)(i) Words in s. 179(3)(a) inserted (16.12.2020) by The Social Security Co-ordination (Revocation of Retained Direct EU Legislation and Related Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1508), reg. 1(2), Sch. para. 1(3)(a)(ii) Words in s. 179(3)(b) substituted (16.12.2020) by The Social Security Co-ordination (Revocation of Retained Direct EU Legislation and Related Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1508), reg. 1(2), Sch. para. 1(3)(b) S. 179(4)(ak)-(ao) inserted (16.12.2020) by The Social Security Co-ordination (Revocation of Retained Direct EU Legislation and Related Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1508), reg. 1(2), Sch. para. 1(4) S. 179(6) inserted (16.12.2020) by The Social Security Co-ordination (Revocation of Retained Direct EU Legislation and Related Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1508), reg. 1(2), Sch. para. 1(5) Act modified (coming into force in accordance with art. 1 of the amending S.I.) by The Social Security (Ireland) Order 2019 (S.I. 2019/622), art. 2; 2020 c. 1, Sch. 5 para. 1(1) Words in s. 73(5) substituted (31.12.2020) by The Social Security (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/128), regs. 1(2), 3(2); 2020 c. 1, Sch. 5 para. 1(1) Words in s. 74(2)(a) substituted (31.12.2020) by The Social Security (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/128), regs. 1(2), 3(3); 2020 c. 1, Sch. 5 para. 1(1) Word in s. 80 heading omitted (31.12.2020) by virtue of The Social Security (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/128), regs. 1(2), 3(4)(a); 2020 c. 1, Sch. 5 para. 1(1) Words in s. 80 substituted (31.12.2020) by The Social Security (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/128), regs. 1(2), 3(4)(b); 2020 c. 1, Sch. 5 para. 1(1) Word in s. 108(4)(a) inserted (31.12.2020) by The Civil Jurisdiction and Judgments (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/479), regs. 1(1), 66(a) (with regs. 92-95); 2020 c. 1, Sch. 5 para. 1(1) S. 108(4)(a)(iii) and preceding word omitted (31.12.2020) by virtue of The Civil Jurisdiction and Judgments (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/479), regs. 1(1), 66(b) (with regs. 92-95); 2020 c. 1, Sch. 5 para. 1(1) S. 108(4)(aa) omitted (31.12.2020) by virtue of The Jurisdiction and Judgments (Family) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/519), reg. 1(1), Sch. para. 21(a) (with reg. 8); 2020 c. 1, Sch. 5 para. 1(1) S. 108(9) omitted (31.12.2020) by virtue of The Jurisdiction and Judgments (Family) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/519), reg. 1(1), Sch. para. 21(b) (with reg. 8); 2020 c. 1, Sch. 5 para. 1(1) Words in s. 109B(7) omitted (31.12.2020) by virtue of The EEA Passport Rights (Amendment, etc., and Transitional Provisions) (EU Exit) Regulations 2018 (S.I. 2018/1149), reg. 1(3), Sch. para. 32(a) (with reg. 4); 2020 c. 1, Sch. 5 para. 1(1) Words in s. 109B(7) omitted (31.12.2020) by virtue of The EEA Passport Rights (Amendment, etc., and Transitional Provisions) (EU Exit) Regulations 2018 (S.I. 2018/1149), reg. 1(3), Sch. para. 32(b) (with reg. 4); 2020 c. 1, Sch. 5 para. 1(1) Act modified (1.1.2021) by The Social Security (Norway) Order 2020 (S.I. 2020/1597), arts. 1, 2(1)(2), Sch. (with art. 2(3)) S. 112 applied (with modifications) (21.3.2021) by The Milk and Healthy Snack Scheme (Scotland) Regulations 2021 (S.S.I. 2021/82), regs. 1(2), 21 S. 113 applied (with modifications) (21.3.2021) by The Milk and Healthy Snack Scheme (Scotland) Regulations 2021 (S.S.I. 2021/82), regs. 1(2), 22 Words in s. 139A(2)(b) substituted (1.4.2021) by virtue of The Local Government and Elections (Wales) Act 2021 (Consequential Amendments) Regulations 2021 (S.I. 2021/296), regs. 1(2), 3(2) (with reg. 3(5)) Words in s. 139C(1)(b) substituted (1.4.2021) by virtue of The Local Government and Elections (Wales) Act 2021 (Consequential Amendments) Regulations 2021 (S.I. 2021/296), regs. 1(2), 3(3) (with reg. 3(5)) S. 139D(1)(ca) substituted (1.4.2021) by virtue of The Local Government and Elections (Wales) Act 2021 (Consequential Amendments) Regulations 2021 (S.I. 2021/296), regs. 1(2), 3(4) (with reg. 3(5)) Act modified (coming into force in accordance with art. 1 of the amending S.I.) by The Social Security (Switzerland) Order 2021 (S.I. 2021/1088), art. 2(1)-(3), Sch. S. 162(5) modified (with effect for the tax year 2022-23) by Health and Social Care Levy Act 2021 (c. 28), s. 5(5) (with s. 7(2)) S. 150A modified (with effect in relation to the tax year ending with 5.4.2022) by Social Security (Up-rating of Benefits) Act 2021 (c. 32), ss. 1(2), 2(2) Words in s. 132A(1) renumbered as s. 132A(1)(a) (15.3.2022) by National Insurance Contributions Act 2022 (c. 9), s. 11(a) S. 132A(1)(b) and word inserted (15.3.2022) by National Insurance Contributions Act 2022 (c. 9), s. 11(b) S. 155(3) excluded (11.4.2022) by The Guardian’s Allowance Up-rating Regulations 2022 (S.I. 2022/236), regs. 1(1), 2 S. 155(3) excluded (11.4.2022) by The Social Security Benefits Up-rating Regulations 2022 (S.I. 2022/342), regs. 1(1), 2 (with reg. 1(3)) S. 162 modified (with effect for the tax year 2022-23) by Health and Social Care Levy (Repeal) Act 2022 (c. 43), Sch. para. 7(1)(3) (with Sch. para 8) S. 165 modified (25.10.2022) by Health and Social Care Levy (Repeal) Act 2022 (c. 43), Sch. para. 7(4) (with Sch. para. 8) S. 1(2) excluded (9.2.2023) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(2), 3(7) (with art. 2) S. 155(3) excluded (10.4.2023) by The Guardian’s Allowance Up-rating Regulations 2023 (S.I. 2023/280), regs. 1(1), 2 S. 155(3) restricted (E.W.) (10.4.2023) by The Social Security Benefits Up-rating Regulations 2023 (S.I. 2023/340), regs. 1(1), 2 Act modified (coming into force in accordance with art. 1(3) of the amending S.I.) by The Social Security (Iceland) (Liechtenstein) (Norway) Order 2023 (S.I. 2023/1060), art. 2, Sch. Act modified (S.) (coming into force in accordance with art. 1(3) of the amending S.S.I.) by The Social Security (Gibraltar) (Iceland) (Liechtenstein) (Norway) (Further provision in respect of Scotland) Order 2024 (S.S.I. 2024/62), art. 2 Act modified (coming into force in accordance with art. 1(3) of the amending S.I.) by The Social Security (Gibraltar) Order 2024 (S.I. 2024/149), art. 2 Word in s. 141(4)(a) substituted (6.4.2024) by National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57), Sch. paras. 4(3)(4)(a)(7) Word in s. 141(4)(b) substituted (6.4.2024) by National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57), Sch. paras. 4(3)(4)(b)(i)(7) Words in s. 141(4)(b) omitted (6.4.2024) by virtue of National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57), Sch. paras. 4(3)(4)(b)(ii)(7) Word in s. 143(1)(c) substituted (6.4.2024) by National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57), Sch. paras. 4(3)(5)(a)(7) Word in s. 143(3) substituted (6.4.2024) by National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57), Sch. paras. 4(3)(5)(b)(i)(7) Words in s. 143(3) substituted (6.4.2024) by National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57), Sch. paras. 4(3)(5)(b)(ii)(7) Word in s. 145(4)(a) substituted (6.4.2024) by National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57), Sch. paras. 4(3)(6)(7) S. 155(3) excluded (8.4.2024) by The Guardian’s Allowance Up-rating Regulations 2024 (S.I. 2024/309), regs. 1(1), 2 S. 155(3) excluded (E.W.) (8.4.2024) by The Social Security Benefits Up-rating Regulations 2024 (S.I. 2024/386), regs. 1(1), 2 Editorial note: The first revised version of this Act is derived from a consolidated version maintained by the Department for Work and Pensions (DWP) and has a basedate of 1.1.2014. This means that the first available point in time version for the Act is 1.1.2014 and includes all amendments made prior to 2014. There are no historical versions of this Act between the original “as enacted” version made in 1992 and the basedate. For further details of earlier superseded amendments, see the List of All Changes available in 'More Resources' above Words in s. 5(5) substituted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 15; S.I. 2025/41, reg. 2 Words in s. 122AA(1) substituted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 16; S.I. 2025/41, reg. 2 Words in s. 150(1)(j) substituted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 17; S.I. 2025/41, reg. 2 Words in s. 163(1)(d) substituted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 18; S.I. 2025/41, reg. 2 Word in s. 165(1)(b)(vi) omitted (17.1.2025) by virtue of Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 19(2)(a); S.I. 2025/41, reg. 2 S. 165(1)(b)(viii) and word inserted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 19(2)(b); S.I. 2025/41, reg. 2 Words in s. 165(5B)(a) substituted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 19(3); S.I. 2025/41, reg. 2 S. 155(3) excluded (7.4.2025) by The Guardian’s Allowance Up-rating Regulations 2025 (S.I. 2025/337), regs. 1(1), 2 S. 155(3) excluded (7.4.2025) by The Social Security Benefits Up-rating Regulations 2025 (S.I. 2025/352), regs. 1(1), 2 (with reg. 1(3)) S. 13(1A) excluded (7.4.2025) by S.I. 2006/223, reg. 37 (as substituted by The Child Benefit and Guardian's Allowance (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/207), regs. 1, 4(3)) S. 77(2) modified (7.4.2025) by S.I. 2003/495, reg. 3 (as amended by The Child Benefit and Guardian's Allowance (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/207), regs. 1, 3(2) (with reg. 3(5)(6))) S. 150 excluded in part (3.9.2025) by Universal Credit Act 2025 (c. 22), ss. 1(5), 3(1), 5(2) Ss. 109I, 109J inserted (2.12.2025 but only for the purposes of making regulations) by Public Authorities (Fraud, Error and Recovery) Act 2025 (c. 28), ss. 92, 109(2)(b) (with s. 105) S. 80F inserted (4.12.2025) by Public Authorities (Fraud, Error and Recovery) Act 2025 (c. 28), ss. 98, 109(1) (with s. 105); S.I. 2025/1265, reg. 2(1) S. 121DB and cross-heading inserted (2.12.2025 but only for the purposes of making regulations, 2.2.2026 in so far as not already in force) by Public Authorities (Fraud, Error and Recovery) Act 2025 (c. 28), ss. 78(2), 109(2)(b) (with s. 105); S.I. 2025/1265, reg. 2(2)(a) Ss. 121DC, 121DD inserted (2.12.2025 but only for the purposes of making regulations, 2.2.2026 in so far as not already in force) by Public Authorities (Fraud, Error and Recovery) Act 2025 (c. 28), ss. 79, 109(2)(b) (with s. 105); S.I. 2025/1265, reg. 2(2)(b) Sch. 3B inserted (2.12.2025 but only for the purposes of making regulations, 2.2.2026 in so far as not already in force) by Public Authorities (Fraud, Error and Recovery) Act 2025 (c. 28), s. 109(2)(b), Sch. 3 Pt. 1 (with s. 105); S.I. 2025/1265, reg. 2(2)(c) S. 190(1)(ad) inserted (2.12.2025 but only for the purposes of making regulations, 2.2.2026 in so far as not already in force) by Public Authorities (Fraud, Error and Recovery) Act 2025 (c. 28), ss. 78(3), 109(2)(b) (with s. 105); S.I. 2025/1265, reg. 2(2)(a) Act modified (E.W.S.) (coming into force in accordance with art. 1 of the amending S.I.) by The Social Security (Contributions) (Republic of India) Order 2026 (S.I. 2026/274), art. 2(a), Sch. Ss. 71ZI-71ZK and cross-heading inserted (1.4.2026) by Public Authorities (Fraud, Error and Recovery) Act 2025 (c. 28), ss. 93, 109(1) (with s. 105); S.I. 2026/371, reg. 2(d) S. 111A(1H) inserted (1.4.2026) by Public Authorities (Fraud, Error and Recovery) Act 2025 (c. 28), ss. 101(2)(b), 109(1) (with s. 105); S.I. 2026/371, reg. 2(e) Words in s. 111A(1) inserted (1.4.2026) by Public Authorities (Fraud, Error and Recovery) Act 2025 (c. 28), ss. 101(2)(a), 109(1) (with s. 105); S.I. 2026/371, reg. 2(e) S. 112(1ZA) inserted (1.4.2026) by Public Authorities (Fraud, Error and Recovery) Act 2025 (c. 28), ss. 101(3)(a), 109(1) (with s. 105); S.I. 2026/371, reg. 2(e) S. 112(1G) inserted (1.4.2026) by Public Authorities (Fraud, Error and Recovery) Act 2025 (c. 28), ss. 101(3)(b), 109(1) (with s. 105); S.I. 2026/371, reg. 2(e) S. 115A(1B)(1C) inserted (1.4.2026) by Public Authorities (Fraud, Error and Recovery) Act 2025 (c. 28), ss. 102(2), 109(1) (with s. 105); S.I. 2026/371, reg. 2(f) S. 115A(8A) inserted (1.4.2026) by Public Authorities (Fraud, Error and Recovery) Act 2025 (c. 28), ss. 102(6), 109(1) (with s. 105); S.I. 2026/371, reg. 2(f) Words in s. 115A(2)(a) inserted (1.4.2026) by Public Authorities (Fraud, Error and Recovery) Act 2025 (c. 28), ss. 102(3), 109(1) (with s. 105); S.I. 2026/371, reg. 2(f) Words in s. 115A(3) inserted (1.4.2026) by Public Authorities (Fraud, Error and Recovery) Act 2025 (c. 28), ss. 102(4), 109(1) (with s. 105); S.I. 2026/371, reg. 2(f) Words in s. 115A(8) inserted (1.4.2026) by Public Authorities (Fraud, Error and Recovery) Act 2025 (c. 28), ss. 102(5), 109(1) (with s. 105); S.I. 2026/371, reg. 2(f) Words in s. 115B(2)(b) inserted (1.4.2026) by Public Authorities (Fraud, Error and Recovery) Act 2025 (c. 28), ss. 102(7), 109(1) (with s. 105); S.I. 2026/371, reg. 2(f) Words in s. 121DA(5) inserted (1.4.2026) by Public Authorities (Fraud, Error and Recovery) Act 2025 (c. 28), ss. 101(4), 109(1) (with s. 105); S.I. 2026/371, reg. 2(e) S. 155(3) excluded (E.W.S.) (6.4.2026) by The Social Security Benefits Up-rating Regulations 2026 (S.I. 2026/218), regs. 1(1), 2 (with reg. 1(3)) S. 155(3) excluded (6.4.2026) by The Guardian’s Allowance Up-rating Regulations 2026 (S.I. 2026/287), regs. 1(1), 2 Words in s. 110ZA(2A) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 30 Words in s. 132A(2)(b) substituted (18.3.2026) by Finance Act 2026 (c. 11), s. 250(2), s. 218(3)(b)(i) (with s. 219) Words in s. 132A(2)(b) substituted (18.3.2026) by Finance Act 2026 (c. 11), s. 250(2), s. 218(3)(b)(ii) (with s. 219) Words in s. 132A(2)(a) inserted (18.3.2026) by Finance Act 2026 (c. 11), s. 250(2), s. 218(3)(a) (with s. 219) S. 80C inserted (2.12.2025 but only for the purposes of making regulations, 24.6.2026 in so far as not already in force) by Public Authorities (Fraud, Error and Recovery) Act 2025 (c. 28), ss. 95(2), 109(2)(b) (with s. 105); S.I. 2026/601, reg. 2(1)(b) Sch. 3ZA inserted (2.12.2025 but only for the purposes of making regulations, 24.6.2026 in so far as not already in force) by Public Authorities (Fraud, Error and Recovery) Act 2025 (c. 28), s. 109(2)(b), Sch. 5 (with s. 105); S.I. 2026/601, reg. 2(1)(g) Sch. 3ZB inserted (2.12.2025 but only for the purposes of making regulations, 24.6.2026 in so far as not already in force) by Public Authorities (Fraud, Error and Recovery) Act 2025 (c. 28), s. 109(2)(b), Sch. 6 (with s. 105); S.I. 2026/601, reg. 2(1)(h) S. 190(1)(ac) inserted (2.12.2025 but only for the purposes of making regulations, 24.6.2026 in so far as not already in force) by Public Authorities (Fraud, Error and Recovery) Act 2025 (c. 28), ss. 95(4), 109(2)(b) (with s. 105); S.I. 2026/601, reg. 2(1)(b) Ss. 80A, 80B and cross-heading inserted (24.6.2026) by Public Authorities (Fraud, Error and Recovery) Act 2025 (c. 28), ss. 94(2), 109(1) (with s. 105); S.I. 2026/601, reg. 2(1)(a) S. 80D inserted (24.6.2026) by Public Authorities (Fraud, Error and Recovery) Act 2025 (c. 28), ss. 96(2), 109(1) (with s. 105); S.I. 2026/601, reg. 2(1)(c) S. 80E inserted (24.6.2026) by Public Authorities (Fraud, Error and Recovery) Act 2025 (c. 28), ss. 97, 109(1) (with s. 105); S.I. 2026/601, reg. 2(1)(d) S. 80H inserted (24.6.2026) by Public Authorities (Fraud, Error and Recovery) Act 2025 (c. 28), ss. 100, 109(1) (with s. 105); S.I. 2026/601, reg. 2(1)(e) Words in s. 111(1)(b) inserted (24.6.2026) by Public Authorities (Fraud, Error and Recovery) Act 2025 (c. 28), ss. 94(3), 109(1) (with s. 105); S.I. 2026/601, reg. 2(1)(a) Words in s. 191 inserted (24.6.2026) by Public Authorities (Fraud, Error and Recovery) Act 2025 (c. 28), ss. 94(4), 109(1) (with s. 105); S.I. 2026/601, reg. 2(1)(a)