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Revenue-based Taxes and Benefits
Inland Revenue: National Insurance Contributions and Working Families Tax Credit Acts 2001-2002 Vol.1 Social Security Contributions and Benefits Act 1992 Table of Contents
SSCBA92/S1. - Outline of contributory system.
SSCBA92/S2. - Categories of earners.
SSCBA92/S3. - "Earnings" and "earner".
SSCBA92/S4. - Payments treated as remuneration and earnings.
SSCBA92/S4A.- ["Earnings of workers supplied by service companies etc. Welfare Reform and Pensions Act 1999 s.75 on and after 22 December 1999 (by virtue of S.I. 1999 No. 3420 (C.92) art.3.).
SSCBA92/S5. - [Earnings limits and thresholds for Class 1 contributions Welfare Reform and Pensions Act 1999 Sch. 9 para. 1 on and after 6 April 2000 (by virtue of S.I. 1999 No. 3420 (C.92) art. 3).
SSCBA92/S6.- Liability for Class 1 contributions. Welfare Reform and Pensions Act 1999 Sch. 9 para 2 on and after 6 April 2000 (by virtue of S.I. 1999 No. 3420 (C.92) art. 2).
SSCBA92/S6A. - Notional payment of primary Class 1 contribution where earnings not less than lower earnings limit.
SSCBA92/S7. - "Secondary contributor"
SSCBA92/S8.- [Calculation of primary Class 1 contributions Welfare Reform and Pensions Act 1999 Sch.9 para.4 on and after 6 April 2000 (by virtue of S.I. 1999 No. 3420 (C.92) art. 2).
SSCBA92/S9. - ]Calculation of secondary Class 1 contributions. Welfare Reform and Pensions Act 1999 Sch.9 para.5 on and after 6 April 2000 (by virtue of S.I. 1999 No. 3420 (C.92) art. 2).
SSCBA92/S10. - Class 1A contributions: benefits in kind etc.
SSCBA92/S10ZA. - Liability of third party provider of benefits in kind.
SSCBA92/S10ZB. - Non-cash vouchers provided by third parties.
SSCBA92/S10A. - Class 1B contributions. S.10(A) inserted (8.9.98 for regulation purposes, 6.4.99 for all other purposes) by s.53 of S.S. Act 1998 .
SSCBA92/S11. - Liability for Class 2 contributions.
SSCBA92/S12. - Late paid Class 2 contributions.
SSCBA92/S13. - Class 3 contributions.
SSCBA92/S14. - Restriction on right to pay Class 3 contributions.
SSCBA92/S15. - Class 4 Contributions recoverable under the Income Tax Acts.
SSCBA92/S16. - Application of Income Tax Acts and destination of Class 4 contributions.
SSCBA92/S17. - Exceptions, deferment and incidental matters relating to Class 4 contributions.
SSCBA92/S18. - Class 4 contributions recoverable under regulations.
SSCBA92/S19. - General power to regulate liability for contributions.
SSCBA92/S19A - Class 1, 1A or 1B contributions paid in error. S. 19A inserted (6.4.99) by s.54 of S.S. Act 1998 (c.10).
SSCBA92/S61A. - Contributions paid in error. S.61A inserted (19.7.95) by Pensions Act 1995 (c.26), s.133.
SSCBA92/S112. - Certain sums to be earnings.
SSCBA92/S115. - Crown employment--Parts I to VI.
SSCBA92/S116. - Her Majesty's forces.
SSCBA92/S117. - Mariners, airmen, etc
SSCBA92/S118. - Married women and widows
SSCBA92/S119. - Persons outside Great Britain.
SSCBA92/S120. - Employment at sea (continental shelf operations.)
SSCBA92/S121. - Treatment of certain marriages.
SSCBA92/S122. - Interpretation of Parts I to VI and supplementary provisions.
SSCBA92/S123. - Income-related benefits.
SSCBA92/S128. - Family credit. See 1999 (TC) ss. 1, 2, 19(1), (2) and Sch. 2 para 1 (c), (d) - working families' tax credit to be responsibility of the Treasury with effect from 5 October 1999; and see Sch. 2 paras. 7-9 - WFTC and DPTC responsibility of Board in other cases.
SSCBA92/S129. - Disability working allowance See 1999 (TC) ss. 1, 2, 19(1), (2) and Sch. 2 para 1(d)- disabled persons' tax credit to be function of the Treasury with effect from 5 October 1999; and 1999 (TC) Sch. 2 paras. 7-9-WFTC and DPTC responsibility of the Board in other cases.
SSCBA92/S134. - Exclusions from benefit.
SSCBA92/S135. - The applicable amount.
SSCBA92/S136. - Income and capital See 1999(TC) ss. 2, 19(1), (2) and Sch. 2 para. 1(g) - in relation to working families' tax credit and disabled person's tax credit s.135 to be functions of the Treasury with effect on and after 5 October 1999.
SSCBA92/S137. - Interpretation of Part VII and supplementary provisions.
SSCBA92/S151. - Employer's liability
SSCBA92/S152. - Period of incapacity for work.
SSCBA92/S153. - Period of entitlement
SSCBA92/S154. - Qualifying days.
SSCBA92/S155. - Limitations on entitlement.
SSCBA92/S156. - Notification of incapacity for work.
SSCBA92/S157. - Rates of payment
SSCBA92/S159. - Repealed by S.I. 1995/512
SSCBA92/S159A. - Power to provide for recovery by employers of sums paid by way of statutory sick pay. S. 159A inserted (10.2.94) by Statutory Sick Pay Act 1994 , s.3(1).
SSCBA92/S160. - Relationship with benefits and other payments
SSCBA92/S161. - Crown employment - Part XI
SSCBA92/S162. - Special classes of persons
SSCBA92/S163. - Interpretation of Part XI and supplementary provisions
SSCBA92/S164. - Statutory maternity pay - entitlement and liability to pay.
SSCBA92/S165. - The maternity pay period.
SSCBA92/S166. - Rates of payment
SSCBA92/S167. - Recovery of amounts paid by way of statutory maternity pay.
SSCBA92/S168. - Relationship with benefits and other payments etc.
SSCBA92/S169. - Crown employment - Part XII.
SSCBA92/S170. - Special classes of persons.
SSCBA92/S171. - Interpretation of Part XII and supplementary provisions.
SSCBA92/S172. - Application of Act in relation to territorial waters.
SSCBA92/S173. - Age.
SSCBA92/S174. - References to Acts.
SSCBA92/S175. - Regulations orders and schemes See 1999(TC) ss. 2,19 (1), (2) and Sch.2 para. 20(a) - references to the Secretary of State to be construed, in relation to tax credit, as references to the Treasury, or as the case may be, to the Board.
SSCBA92/S176. - Parliamentary control.
SSCBA92/S177. - Short title, commencement and extent
