- a relevant tax appeal
means an appeal against a determination as to the amount of income tax in respect of which the person liable to pay the Class 1B contribution is accountable in accordance with the relevant PAYE settlement agreement.
- accrual period
means any period of seven days beginning with a prescribed day of the week, where that day falls within S’s period of deferment.
- accrued amount
means the amount calculated in accordance with sub-paragraph (3);
- adoption pay period
has the same meaning as in section 167ZN(2), • “employer”, in relation to a person who is an employee, means a person who— (a) under section 6 is liable to pay secondary Class 1 contributions in relation to any of the earnings of the person who is an employee, or (b) would be liable to pay such contributions but for— (i) the condition in section 6(1)(b), or (ii) the employee being under the age of 16, • “maternity allowance period” has the meaning given in section 35(2), • “maternity pay period” has the meaning given in section 161(1), • “modifications” includes additions, omissions and amendments, and related expressions are to be read accordingly, • “prescribed” means prescribed by regulations.
- adult disability payment
means disability assistance given in accordance with the Disability Assistance for Working Age People (Scotland) Regulations 2022;
- agreement
includes any arrangement or understanding (whether or not legally enforceable);
- appropriate amount
means the greater of—
- appropriate date
means—
- approved foster parent
means a person approved as a foster parent by the authority under regulation 3 of the Foster Placement (Children) Regulations (Northern Ireland) 1996, • “approved prospective adopter” means a person considered by the authority by virtue of the Adoption Agencies Regulations (Northern Ireland) 1989 to be a person suitable to adopt a child, • “authority” has the same meaning as in the Children (Northern Ireland) Order 1995 (see Article 2(2) and (3) of the Order), • “child who is looked after by an authority” has the same meaning as in that Order (see Articles 2(7)(b) and 25 of the Order).
- approved prospective adopter
means a person considered by the authority by virtue of the Adoption Agencies Regulations (Northern Ireland) 1989 to be a person suitable to adopt a child, • “authority” has the same meaning as in the Children (Northern Ireland) Order 1995 (see Article 2(2) and (3) of the Order), • “child who is looked after by an authority” has the same meaning as in that Order (see Articles 2(7)(b) and 25 of the Order).
- armed forces independence payment
means armed forces independence payment under the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011 (S.I. 2011/517);
- attendance allowance
means— (a) an attendance allowance;
- authority
has the same meaning as in the Children (Northern Ireland) Order 1995 (see Article 2(2) and (3) of the Order), • “child who is looked after by an authority” has the same meaning as in that Order (see Articles 2(7)(b) and 25 of the Order).
- Bank of England base rate
means— (a) the rate announced from time to time by the Monetary Policy Committee of the Bank of England as the official dealing rate, being the rate at which the Bank is willing to enter into transactions for providing short term liquidity in the money markets, or (b) where an order under section 19 of the Bank of England Act 1998 is in force, any equivalent rate determined by the Treasury under that section;
- benefit
means— (a) benefit under Parts II to V of this Act other than Old Cases payments;
- benefit year
means a period— but for any prescribed purposes of this Part of this Act “benefit year” may by regulations be made to mean such other period (whether or not a period of 12 months) as may be specified in the regulations.
- carer support payment
means the carer support payment component of carer support given in accordance with the Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023.
- child
has the same meaning as in Part 9 of this Act;
- child disability payment
means disability assistance given in accordance with the Disability Assistance for Children and Young People (Scotland) Regulations 2021;
- child who is looked after by an authority
has the same meaning as in that Order (see Articles 2(7)(b) and 25 of the Order).
- civil partnership
means two people... who are civil partners of each other and are neither— (a) separated under a court order, nor (b) separated in circumstances in which the separation is likely to be permanent, • “cohabiting couple” means two people who are not married to, or civil partners of, each other but are living together as if spouses of each other;
- cohabiting couple
means two people who are not married to, or civil partners of, each other but are living together as if spouses of each other;
- confinement
means— and “confined” shall be construed accordingly;
- continental shelf operations
has the same meaning as in sections 166(3), 167ZI(3) and 167ZR(3).
- contract of service
means any contract of service or apprenticeship whether written or oral and whether express or implied;
- contributions legislation
means any Part of this Act or provision of such a Part;
- contributions payments
means payments which a person is required by or under any statutory provision to make in discharge of any liability of his as an employer in respect of primary or secondary Class 1 contributions;
- contributions return
has the same meaning as in that paragraph.
- contributory employment and support allowance
means a contributory allowance under Part 1 of the Welfare Reform Act (Northern Ireland) 2007 (employment and support allowance).
- councillor
means a member of a district council.
- couple
means— (a) two people who are married to, or civil partners of, each other and are members of the same household, or (b) two people who are not married to, or civil partners of, each other but are living together as if spouses of each other otherwise than in prescribed circumstances;
- Day of interruption of employment
means a day which forms part of—
- disqualifying period
means— (a) in relation to a woman entitled to statutory maternity pay, the maternity pay period;
- 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;
- earnings
includes any remuneration or profit derived from an employment;
- employed earner
has the meaning assigned to it by section 2 above;
- employee
means a person who is gainfully employed in Northern Ireland either under a contract of service or in an office (including elective office) with earnings (within the meaning of Parts 1 to 5).
- employment
includes any trade, business, profession, office or vocation and “employed” has a corresponding meaning;
- employment protection entitlement
means—
- enactment
includes— (a) Northern Ireland legislation, and (b) an instrument made under Northern Ireland legislation (as well as an instrument made under an Act);
- entitled
means, in relation to any such payments, entitled under any order of a court, trust or agreement which the widow has taken reasonable steps to enforce.
- entitlement
includes any future entitlement which the person may have.
- excluded provision
means—
- family
means— (a) a couple;
- final relevant year
means the tax year immediately preceding that in which the pensioner attains pensionable age;
- Firm
has the same meaning as in the Income Tax (Trading and Other Income) Act 2005 (and includes a limited liability partnership in relation to which section 863(1) of that Act applies);
- first appointed year
means such tax year, no earlier than 2002-03, as may be appointed by order, and “second appointed year” means such subsequent tax year as may be so appointed;
- For relevant purposes
means for the purposes of provision made by or under an enactment that—
- foster parent
has the meaning given by regulations.
- general earnings
has the meaning given by section 7 of ITEPA 2003 and accordingly sections 3 and 112 of this Act do not apply in relation to the word “earnings” when used in the expression “general earnings”;
- government department
means, or as the case may require, includes, a Northern Ireland department;
- higher-rate contribution
means a contribution of an amount provided for in regulations under section 11(8).
- incapacity for work
means work which the person in question can be reasonably expected to do.
- income-related employment and support allowance
means an income-related allowance under Part 1 of the Welfare Reform Act (Northern Ireland) 2007 (employment and support allowance).
- incremental period
means any period of six days which are treated by regulations as days of increment for the purposes of this Schedule in relation to the person and the pension in question;... •................................
- industrial injuries and diseases provisions
has the same meaning as in section 95(4) above.
- industrial injuries benefit
means benefit under Part V of this Act...;
- LET
means the low earnings threshold for that year as specified in section 44A above;
- long-term benefit
has the meaning assigned to it by section 20(2) above;
- loss of physical faculty
includes disfigurement whether or not accompanied by any loss of physical faculty;
- lower-paid employment as a minister of religion
has the meaning given by section 290D of ITEPA 2003;
- managed service company
has the same meaning as it has for the purpose of Chapter 9 of Part 2 of ITEPA 2003.
- married couple
means a man and a woman who are married to each other and are neither— (a) separated under a court order, nor (b) separated in circumstances in which the separation is likely to be permanent, and •................................
- maternity allowance period
has the meaning assigned to it by section 35(2) above, and • “maternity pay period” has the meaning assigned to it by section 161(1) below.
- maternity pay period
has the meaning assigned to it by section 161(1) below.
- maximum rate of a disablement pension
means the rate specified in the first entry in column (2) of Schedule 4, Part V, paragraph 1 and does not include increases in disablement pension under any provision of this Act.
- medical examination
includes bacteriological and radiographical tests and similar investigations and “medically examined” has a corresponding meaning;
- medical treatment
means medical, surgical or rehabilitative treatment (including any course or diet or other regimen), and references to a person receiving or submitting himself to medical treatment are to be construed accordingly;
- mobility supplement
means a supplement awarded in respect of disablement which affects a person’s ability to walk and for which the person is in receipt of war disablement pension;
- modifications
includes additions, omissions and amendments, and related expressions are to be read accordingly;
- new state scheme pension credit
means a credit under Article 46A(2)(b) of the Welfare Reform and Pensions (Northern Ireland) Order 1999.
- newborn child
includes a child stillborn after twenty-four weeks of pregnancy.
- non-cash voucher
has the same meaning as in section 84 of ITEPA 2003.
- old state scheme pension credit
means a credit under Article 46(1)(b) of the Welfare Reform and Pensions (Northern Ireland) Order 1999 (credit for the purposes of this Part of this Act);
- ordinary contribution
means a contribution of the amount specified in section 11(6);
- payments by way of occupational or personal pension
means, in relation to a person, periodical payments which, in connection with the coming to an end of an employment of his, fall to be made to him- (a) out of money provided wholly or partly by the employer or under arrangements made by the employer;
- payments in respect of a dwelling
means such payments as may be prescribed, but the power to prescribe payments does not include power to prescribe mortgage payments.
- pension age disability payment
means disability assistance given in accordance with the Disability Assistance for Older People (Scotland) Regulations 2024;
- pension payment
means— and “specified” means prescribed by or determined in accordance with regulations under this section.
- pensionable age
has the meaning given by the rules in paragraph 1 of Schedule 2 to the Pensions (Northern Ireland) Order 1995;
- period
includes—
- period of entitlement
has the meaning given by section 149 above;
- period of incapacity for work
means a period of one day which is, or of two or more consecutive days each of which is, a day of incapacity for work in relation to the contract of service in question.
- period of interruption of employment
has the same meaning as a jobseeking period and any period linked to such a period has for the purposes of the Jobseekers (Northern Ireland) Order 1995.
- personal independence payment
means a payment under Part 5 of the Welfare Reform (Northern Ireland) Order 2015;
- personal pension scheme
includes an annuity contract or trust scheme approved under section 620 or 621 of the Income and Corporation Taxes Act 1988, or a substituted contract within the meaning of section 622(3) of that Act, which is treated as having become a registered pension scheme by virtue of paragraph 1(1)(f) of Schedule 36 to the Finance Act 2004.
- pneumoconiosis
means fibrosis of the lungs due to silica dust, asbestos dust, or other dust, and includes the condition of the lungs known as dust-reticulation;
- prescribe
means prescribe by regulations;
- prescribed
means prescribed by regulations;
- QEF
means the qualifying earnings factor for the tax year concerned;
- qualifying beneficiary
means a person entitled to reduced earnings allowance by virtue of sub-paragraph (1) above who— and who, on the relevant date, was entitled to the allowance at a rate which was restricted under paragraph 11(10) above by reference to 40 per cent. of the maximum rate of disablement pension.
- qualifying benefit
means—
- qualifying day
has the meaning given by section 150 above;
- qualifying earnings factor
means an earnings factor equal to the lower earnings limit for the year in question multiplied by 52;
- qualifying employment and support allowance
means a contributory allowance under Part 1 of the Welfare Reform Act (Northern Ireland) 2007 the calculation of the amount of which includes an addition in respect of the support component or the work-related activity component;
- qualifying young person
has the same meaning as in Part 9 of this Act;
- Regulation (EC) No 1408/71
means Council Regulation (EC) No 1408/71 of 14 June 1971, as amended from time to time, on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community;
- Regulation (EC) No 883/2004
means Regulation (EC) No 883/2004 of the European Parliament and of the Council of 29 April 2004, as amended from time to time, on the coordination of social security systems;
- regulations
means regulations made by the Department.
- relative
includes a person who is a relative by marriage or civil partnership and a person who would be a relative if some person born illegitimate had been born legitimate;
- relevant accident
means the accident in respect of which industrial injuries benefit is claimed or payable;
- relevant amount
means an amount equal to the additional pension, reduced by the amount of any reduction in the weekly rate of the Category A retirement pension made by virtue of section 42 of the Pensions Act.
- relevant contributions legislation
means any contributions legislation for the purposes of which the regulations have the effect mentioned in subsection (6);
- relevant date
means the date on which a period of entitlement would begin in accordance with section 149 above if this Schedule did not prevent it arising.
- relevant employment
means—
- relevant injury
means the injury in respect of which industrial injuries benefit is claimed or payable;
- relevant loss of faculty
means— (a)................................
- relevant payment of earnings
means a payment which for the purposes of Class 1 contributions is a payment of earnings made to or for the benefit of the earner in respect of the relevant employment.
- relevant payments or benefits
means payments or benefits of any specified description made or provided (whether to the intermediary or the MSC, or the worker or otherwise) in connection with the performance by the worker of the services in question;
- relevant percentage
means—
- relevant power
means a power to make regulations under any of the following provisions—
- Relevant profits
means profits, from the employment, in respect of which Class 4 contributions are payable under section 15 for the relevant tax year (or would be payable if the amount of the profits were to exceed the amount specified in subsection (3)(a) of that section in excess of which the main Class 4 percentage is payable).
- relevant relationship
means a marriage or civil partnership.
- Relevant retrospective tax provision
means a provision of the Income Tax Acts which—
- relevant week
means the week immediately before the one in which the child dies.
- relevant year
means 1978-79 or any subsequent tax year in the period between—
- retirement pension
means— (a) a state pension under Part 1 of the Pensions Act (Northern Ireland) 2015, (b) a retirement pension under this Act, or (c) graduated retirement benefit. • “state pension credit” means state pension credit under the State Pension Credit Act (Northern Ireland) 2002;
- Scottish adult disability living allowance
means disability assistance given in accordance with the Disability Assistance (Scottish Adult Disability Living Allowance) Regulations 2025;
- second appointed year
means such subsequent tax year as may be so appointed;
- self-employed earner
has the meaning assigned to it by section 2 above;
- severely disabled person
means a person in respect of whom there is payable—
- short-term benefit
has the meaning assigned to it by section 20(2) above;
- sickness payment
means any payment made in respect of absence from work due to incapacity for work....
- specified
means prescribed by or determined in accordance with regulations under this section. • “umbrella company” has the same meaning as it has for the purposes of Chapter 11 of Part 2 of ITEPA 2003.
- state pension credit
means state pension credit under the State Pension Credit Act (Northern Ireland) 2002;
- state scheme pension debit
means a debit under Article 46(1)(a) of the Welfare Reform and Pensions (Northern Ireland) Order 1999 (debit for the purposes of this Part of this Act);
- statutory payment
means— (a) statutory sick pay, statutory maternity pay, statutory paternity pay, statutory adoption pay, statutory shared parental pay or statutory parental bereavement pay;
- statutory provision
has the meaning assigned by section 1(f) of the Interpretation Act (Northern Ireland) 1954.
- subject to negative resolution
has the meaning assigned by section 41(6) of the Interpretation Act (Northern Ireland) 1954 (but as if the regulations or orders in question were statutory instruments within the meaning of that Act).
- tax week
means one of the successive periods in a tax year beginning with the first day of that year and every seventh day thereafter, the last day of a tax year (or, in the case of a tax year ending in a leap year, the last two days) to be treated accordingly as a separate tax week;
- tax year
means the twelve months beginning with 6th April in any year, the expression “1978-79” meaning the tax year beginning with 6th April 1978, and any correspondingly framed reference to a pair of successive years being construed as a reference to the tax year beginning with 6th April in the earlier of them;
- termination award
means a payment or benefit received by an earner (or an earner's spouse, civil partner, blood relative or dependant) in connection with the termination of the earner's employment.
- the 1975 Act
means the Social Security (Northern Ireland) Act 1975;
- the 1986 Order
means the Social Security (Northern Ireland) Order 1986;
- the Act of 1988
means the Income and Corporation Taxes Act 1988;
- the Administration Act
means the Social Security Administration (Northern Ireland) Act 1992;
- the applicable limit
means—
- the applicable provisions of this Act
means this Part of this Act and Parts II to V below;
- the appropriate authority
means the Treasury, except that, in relation to— it means the Department acting with the concurrence of the Inland Revenue.
- the appropriate percentage
means the assessed percentage of any present disablement of the earner which resulted— and in respect of which a disablement gratuity was not paid to him after a final assessment of his disablement.
- the Assembly
means the Northern Ireland Assembly;
- the benefits code
has the meaning given by section 63(1) of ITEPA 2003;
- the Board
means the Commissioners of Inland Revenue;
- the Class 1A percentage
means a secondary percentage for the tax year in question.
- the Class 1B percentage
means a percentage rate equal to the secondary percentage for the tax year in question.
- the commencement day
means the day on which the National Insurance Contributions Act 2006 was passed;
- the confirmatory procedure
means the procedure described in subsection (1) above;
- the Consequential Provisions Act
means the Social Security (Consequential Provisions) (Northern Ireland) Act 1992;
- the contribution year
means the earlier year mentioned in subsection (4) above.
- The contributor
means the person by whom the condition is to be satisfied.
- the contributor concerned
has the meaning given in section 21(5)(a) above;
- the deceased
means the person in respect of whose death industrial death benefit is claimed or payable.
- the Department
means the Department for the Economy in Northern Ireland;
- the Department of Economic Development
means the Department of Economic Development in Northern Ireland;
- the Department of Finance and Personnel
means the Department of Finance and Personnel in Northern Ireland;
- the Department of the Environment
means the Department of the Environment for Northern Ireland;
- the employment income Parts of ITEPA 2003
means Parts 2 to 7A of that Act;
- the Executive
means the Northern Ireland Housing Executive;
- the flat rate introduction year
means such tax year as may be designated as such by order;
- The FRAA
means the flat rate accrual amount.
- the Great Britain Administration Act
means the Social Security Administration Act 1992;
- the Great Britain Contributions and Benefits Act
means the Social Security Contributions and Benefits Act 1992;
- the industrial injuries and diseases provisions
means—
- the Inland Revenue
means the Commissioners of Inland Revenue;
- the intermediary
means—
- the low earnings threshold
means the low earnings threshold for the year concerned as specified in section 44A above;
- the maternity allowance threshold
has the same meaning as in section 35 above;
- the maternity period
means the period commencing at the beginning of the 6th week before the expected week of confinement and ending at the end of the 7th week after the week in which confinement takes place.
- the National Insurance Fund
means the Northern Ireland National Insurance Fund;
- the Old Cases Act
means the Industrial Injuries and Diseases (Northern Ireland Old Cases) Act 1975;
- the payment year
means the tax year in which a contribution is paid;
- the Pensions Act
means the Pension Schemes (Northern Ireland) Act 1993;
- the Pensions Order
means the Social Security Pensions (Northern Ireland) Order 1975;
- the prescribed period
means the period of the length prescribed by regulations under section 167ZU(2)(c) or (4)(d) or 167ZW(2)(c) or (4)(d), as the case may be.
- the QEF
means the qualifying earnings factor, and
- the qualifying date
means, subject to sub-paragraphs (6) and (7) below, the beginning of the first week for which the beneficiary qualified for unemployability supplement.
- the relevant age
means—
- the relevant amount
means an amount equal to the additional pension reduced by the amount of any reduction in the weekly rate of the retirement... made by virtue of section 42 of the Pensions Act.
- the relevant conditions or condition
means—
- the relevant contribution condition
means—
- the relevant occupation
means—
- the relevant time
means—
- the revised earnings
means the earnings, in respect of the employment, paid to or for the benefit of the earner at the relevant time as determined after applying the regulations.
- the threshold
means—
- the withdrawal date
means—
- trade or business
includes, in relation to a public or local authority, the exercise and performance of the powers and duties of that authority;
- trade union
means an association of employed earners;
- tribunal
means the First-tier Tribunal or, where determined under Tribunal Procedure Rules, the Upper Tribunal;
- umbrella company
has the same meaning as it has for the purposes of Chapter 11 of Part 2 of ITEPA 2003.
- unemployability supplement or allowance
means— (a) an unemployability supplement payable under Part I of Schedule 7 to this Act;
- unit of additional pension
means a unit of additional pension for which a person has paid a Class 3A contribution under section 14A;
- valuation day
means the day on which the pensioner becomes entitled to the old state scheme pension credit.
- voluntary organisation
means any association carrying on or proposing to carry on any activities otherwise than for the purpose of gain by the association or by individual members of the association;
- war disablement pension
means— (a) any retired pay, pension or allowance granted in respect of disablement under powers conferred by or under the Air Force (Constitution) Act 1917, the Personal Injuries (Emergency Provisions) Act 1939, the Pensions (Navy, Army, Air Force and Mercantile Marine) Act 1939, the Polish Resettlement Act 1947, or Part VII or section 151 of the Reserve Forces Act 1980;
- war pension scheme
means a scheme under which war pensions (as defined in section 25(4) of the Social Security Act 1989) are provided.
- week
means any period of seven days.
- woman
means a female of any age.
- working life
has the meaning given by paragraph 5(8) of Schedule 3 to this Act.
- year
means a tax year.