Social Security Administration (Northern Ireland) Act 1992

130AD Revaluation of new state scheme pension debits and credits

Whenever the Secretary of State makes an order under section 148AD of the Great Britain Administration Act, the Department may make a corresponding order for Northern Ireland.

131 Statutory sick pay - power to alter limit for small employers’ relief.

Whenever the Secretary of State makes regulations prescribing an amount which an employer’s contributions payments must not exceed if he is to be a small employer for the purposes of section 154 of the Great Britain Contributions and Benefits Act, the Department shall make corresponding regulations for Northern Ireland.

132 Annual up-rating of benefits.

(1) Whenever the Secretary of State or the Treasury makes an order under section 150 of the Great Britain Administration Act the Department may make a corresponding order for Northern Ireland. (2) An increase in a sum such as is specified in subsection (3)(b) below 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 subsection (3)(a) below shall be added to and form part of that pension but shall not form part of the sum increased. (3) The sums referred to in subsection (2) above are those which are— (a) payable by virtue of section 11(1) of the Pensions Act to a relevant person (including any sum payable by virtue of section 13(2) of that Act); or (b) payable to such a person as part of his Category A or Category B retirement pension by virtue of— (i) an order made under this section corresponding to an order made under section 150 of the Great Britain Administration Act by virtue of paragraph (e)(ii) of subsection (1) of that section; (ii) an order made under section 120 of the 1975 Act corresponding to an order made under section 126A of the Social Security Act 1975; or (iii) an order made under Article 64 of the 1986 Order corresponding to an order made under section 63(1)(d) of the Social Security Act 1986. (3ZA) In subsection (3)(a) “relevant person” means a person— (a) who became entitled to a Category A or Category B retirement pension before the day on which section 3(1) of the Pensions Act (Northern Ireland) 2012 comes into operation, and (b) to whom sums became payable by virtue of section 11(1) of the Pensions Act (including sums payable by virtue of section 13(2) of that Act) before that day. (3ZB) In subsection (3ZA)— (a) 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; (b) 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. (3A) Where a member of a scheme which was at a time before 7 June 2012 (the date appointed for the commencement of section 13(1) of the Pensions Act (Northern Ireland) 2008) 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— (a) the guaranteed minimum pension to which he is treated as entitled by virtue of section 44(2)(a) of the Pensions Act were subject to increases in accordance with the provisions of section 11(1) of that Act; and (b) 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 (3)(a) above applied. (3B) Subsection (3A) does not have effect unless— (a) the member became entitled to a Category A or Category B retirement pension before the day on which section 3(2) of the Pensions Act (Northern Ireland) 2012 comes into operation, and (b) the member's postponed pension under the scheme became payable before that day. (3C) In subsection (3B)— (a) 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; (b) 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. (4) Where any increment under section 11(1) of the Pensions Act— (a) is increased in any tax year by an order under section 105 of that Act; and (b) in that tax year also falls to be increased by an order under this section, the increase under this section shall be the amount that would have been specified in the order, but for this subsection, less the amount of the increase under Article 39A of the Pensions Order. (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (6) The reference in subsection (1) above to an order made under section 150 of the Great Britain Administration Act includes a reference to an order made in exercise of the powers conferred by regulations made under subsection (11) of that section.

132A Annual up-rating of basic pension etc. and standard minimum guarantee

Whenever the Secretary of State makes an order under section 150A of the Great Britain Administration Act, the Department may make a corresponding order for Northern Ireland.

132B Up-rating of transitional state pensions under Pensions Act (Northern Ireland) 2015

Whenever the Secretary of State makes an order under section 151A of the Great Britain Administration Act (up-rating of transitional state pensions under Pensions Act 2014), the Department may make a corresponding order for Northern Ireland.

133 Rectification of mistakes in up-rating orders.

Whenever the Secretary of State or the Treasury makes an order under section 152 of the Great Britain Administration Act, the Department may make a corresponding order for Northern Ireland.

134 Social security benefits in respect of children.

(1) 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 Department thinks appropriate having regard to that increase. (2) The provisions referred to in subsection (1) above are the following provisions of Schedule 4 to the Contributions and Benefits Act— (a) paragraph 6 of Part I (child’s special allowance); (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (d) paragraph 7 of Part V (increase of weekly rate of disablement pension in respect of child dependants); (e) paragraph 12 of Part V (allowance in respect of deceased’s children).

135 Effect of alteration of rates of benefit under Parts II to V of Contributions and Benefits Act.

(1) This section has effect where the rate of any benefit to which this section applies is altered— (a) by a statutory provision made subsequent to this Act; (b) by an order under section 132 , 132A or 133 above; or (c) in consequence of any such statutory provision 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. (2) This section applies to benefit under Part II, III, IV or V of the Contributions and Benefits Act. (3) Subject to such exceptions or conditions as may be prescribed, where— (a) 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 (b) before the commencing date an award of that benefit has been made (whether before or after the making of the relevant statutory provision), 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. (4) Where— (a) the weekly rate of a benefit to which this section applies is altered; and (b) 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. (5) Where in consequence of the making of a statutory provision 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. (6) Subject to such exceptions or conditions as may be prescribed, where— (a) for any purpose of any statutory provision 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 (b) 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. (7) So long as sections 35 and 36 of the National Insurance Act (Northern Ireland) 1966 (graduated retirement benefit) continue in force by virtue of regulations made under Schedule 3 to the Social Security (Consequential Provisions) Act 1975 or under Schedule 3 to the Consequential Provisions Act, regulations may make provision for applying the provisions of this section— (a) to the amount of graduated retirement benefit payable for each unit of graduated contributions, (b) to increases of such benefit under any provisions made by virtue of Article 26(1)(a) of the Pensions Order or section 62(1)(a) of the Contributions and Benefits Act, and (c) to any addition under section 36(1) of the National Insurance Act (Northern Ireland) 1966 (addition to weekly rate of retirement pension for widows, widowers and surviving civil partners) to the amount of such benefit.

135A Power to anticipate pensions up-rating order.

(1) This section applies where a statement is made in the House of Commons by or on behalf of the Secretary of State which specifies— (a) the amounts by which he proposes, by an order under section 150, 150A or 151A (as the case may be) of the Great Britain Administration Act, to increase— (i) the weekly sums that are payable by way of state pension under the Pensions Act (Northern Ireland) 2015, retirement pension or shared additional pension; or (ii) the amount of graduated retirement benefit payable for each unit of graduated contributions; and (b) the date on which he proposes to bring the increases into force (“the commencing date”). (2) 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.

136 Up-rating under section 132 of pensions increased under section 52(3) of Contributions and Benefits Act.

(1) 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 has died. (2) Where in the case of any up-rating order under section 132 above— (a) 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 (b) 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. (3) Where in the case of any up-rating order under section 132 above— (a) the person’s final relevant year is the tax year preceding the tax year in which the up-rating order comes into force, but (b) 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.

137 Effect of alteration of rates of child benefit.

(1) Subsections (3) and (4) of section 135 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. (2) Where in connection with child benefit— (a) any question arises in respect of a period after the date fixed for the commencement of payment of child benefit at an increased rate— (i) as to the weekly rate at which a person is contributing to the cost of providing for a child or qualifying young person ; or (ii) as to the expenditure that a person is incurring in respect of a child or qualifying young person ; and (b) 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.

138 Treatment of excess benefit as paid on account of child benefit.

(1) In any case where— (a) any benefit as defined in section 121 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 (b) 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 . (2) In subsection (1) above “the excess” means so much of the relevant benefit or increase as is equal to the difference between— (a) the amount of it which was paid for the period referred to in that subsection; and (b) 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.

139 Effect of alteration in the component rates of income support.

(1) Subject to such exceptions and conditions as may be prescribed, where— (a) an award of income support is in force in favour of any person (“the recipient”); and (b) there is an alteration in any of the relevant amounts, that is to say— (i) any of the component rates of income support; (ii) any of the other sums specified in regulations under Part VII of the Contributions and Benefits Act; or (iii) the recipient’s benefit income; and (c) 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. (2) 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 Department, and the award shall have effect accordingly. (3) 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. (4) In any case where— (a) there is an alteration in any of the relevant amounts; and (b) 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. (5) In this section— “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 statutory provision whether or not contained in that Part; and (b) in relation to a person’s benefit income, the alteration of any of the applicable sums— (i) by any statutory provision; or (ii) by an order under section 132 , 132A , 132B or 133 above, to the extent that any such alteration affects the amount of his benefit income; “applicable sums” means sums to which an order made under section 132, 132A or 132B above corresponding to an order made under section 150, 150A or 151A (as the case may be) of the Great Britain Administration Act may apply; “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; state pension under Part 1 of the Pensions Act (Northern Ireland) 2015; 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 125(5)(b)(i) and (ii) of the Contributions and Benefits Act; or any of the sums specified in regulations under section 131(1) of that Act; “relevant amounts” has the meaning given by subsection (1)(b) above.

139A Effect of alteration of rates of a jobseeker’s allowance.

(1) This section applies where— (a) an award of a jobseeker’s allowance is in force in favour of any person (“the recipient”); and (b) an alteration— (i) in any component of the allowance, or (ii) in the recipient’s benefit income, affects the amount of the jobseeker’s allowance to which he is entitled. (2) 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. (3) 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 Department, and the award shall have effect accordingly. (4) In any case where— (a) here is an alteration of a kind mentioned in subsection (1)(b); and (b) 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. (5) In this section— “alteration” means— 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 applicable sums by any enactment or by an order under section 132, 132A or 132B above, to the extent that any such alteration affects the amount of the recipient’s benefit income; “applicable sums” has the same meaning as in section 139 above; “benefit income”, in relation to a recipient, 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 (Northern Ireland) 2015; 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 operation in relation to the recipient; “component”, in relation to a jobseeker’s allowance, means any of the sums specified in regulations under the Jobseekers (Northern Ireland) Order 1995 which are relevant in calculating the amount payable by way of a jobseeker’s allowance.

139B Effect of alterations affecting state pension credit

(1) Subject to such exceptions and conditions as may be prescribed, subsection (2) or (3) below shall have effect where— (a) an award of state pension credit is in force in favour of any person (“the recipient”); and (b) an alteration— (i) in any component of state pension credit, (ii) in the recipient’s benefit income, (iii) in any component of a contribution-based jobseeker’s allowance, (iiia) in any component of a contributory employment and support allowance, or (iv) 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. (2) 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 Department, and the award shall have effect accordingly. (3) 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. (4) 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— (a) 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 of the Great Britain Administration Act or by or under any other enactment; and (b) the date on which he proposes to bring the alteration into force (“the proposed commencing date”). (5) 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— (a) 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 (b) may be expressed in terms of the amounts of those items in force at the date of the award. (6) In this section— “alteration” means— 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 applicable sums by any enactment or by an order under section 132, 132A, 132B or 133 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; “applicable sums” has the same meaning as in section 139 above; “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 (Northern Ireland) 2015 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 (Northern Ireland) Order 1995 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 (Northern Ireland) 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 (Northern Ireland) 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; 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; 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 .

139C Effect of alteration of rates of an employment and support allowance

(1) Subject to such exceptions and conditions as may be prescribed, subsection (2) or (3) below shall have effect where— (a) an award of an employment and support allowance is in force in favour of any person (“the recipient”), and (b) an alteration— (i) in any component of the allowance, (ii) in the recipient's benefit income, or (iii) 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. (2) 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 Department; and the award shall have effect accordingly. (3) 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. (4) Subsection (5) below applies where a statement mentioned in section 159C(4) of the Great Britain Administration Act is made. (5) 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 (within the meaning of section 159C(4) of the Great Britain Administration Act) and after the date on which the statement is made, the award— (a) may provide for the employment and support allowance to be paid as from the proposed commencing date (within the meaning of that section) at a rate determined by reference to the amounts of the items referred to in subsection (1)(b)(i) to (iii) above which will be in force on that date, or (b) may be expressed in terms of the amounts of those items in force at the date of the award. (6) In this section— “alteration” means— 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 applicable sums by any enactment or an order under section 132, 132A, 132B or 133 above 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; “applicable sums” has the same meaning as in section 139 above; “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 (Northern Ireland) 2015 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 an employment and support allowance, means any of the sums specified in regulations under Part 1 of the Welfare Reform Act (Northern Ireland) 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 139B above.

139D Effect of alterations affecting universal credit

(1) Subject to such exceptions and conditions as may be prescribed, subsection (2) or (3) below shall have effect where— (a) an award of universal credit is in force in favour of any person (“the recipient”), and (b) an alteration— (i) in any element of universal credit, (ii) in the recipient's benefit income, (iii) in any amount to be deducted in respect of earned income under Article 13(3)(a) of the Welfare Reform (Northern Ireland) Order 2015, (iv) in any component of a contribution-based jobseeker's allowance, (v) in any component of a contributory employment and support allowance, or (vi) in such other matters as may be prescribed, affects the computation of the amount of universal credit to which he is entitled. (2) 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 Department; and the award shall have effect accordingly. (3) 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. (4) 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— (a) in relation to any of the items referred to in subsection (1)(b)(i) to (vi) above, the amount of the alteration which he proposes to make by an order under section 150, 150A , 151A or 152 of the Great Britain Administration Act or by or under any other enactment, and (b) the date on which he proposes to bring the alteration into force (“the proposed commencing date”). (5) 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— (a) 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) above which will be in force on that date, or (b) may be expressed in terms of the amounts of those items in force at the date of the award. (6) In this section— “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 applicable sums by any enactment or by an order under section 132, 132A, 132B or 133 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 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; “applicable sums” means sums to which an order made under section 132, 132A, 132B or 133 above corresponding to an order made under section 150, 150A, 151A or 152 (as the case may be) of the Great Britain Administration Act may apply; “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 (Northern Ireland) 2015 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 (Northern Ireland) Order 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 (Northern Ireland) 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 Articles 14 to 17 of the Welfare Reform (Northern Ireland) Order 2015 which are included in the calculation of an award of universal credit.

139E Effect of alteration of rates of personal independence payment

(1) Subject to such exceptions and conditions as may be prescribed, subsection (2) or (3) shall have effect where— (a) an award of personal independence payment is in force in favour of any person (“the recipient”); and (b) an alteration in the rate of any component of personal independence payment affects the amount of personal independence payment to which he is entitled. (2) 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 Department; and the award shall have effect accordingly. (3) 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. (4) Subsection (5) applies where a statement mentioned in section 159E(4) of the Great Britain Administration Act is made. (5) 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” (within the meaning of section 159E(4) of the Great Britain Administration Act) and after the date on which the statement is made, the award— (a) 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 (b) may be expressed in terms of the rates of those components in force at the date of the award. (6) In this section— “alteration” means alteration by or under any enactment; “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 personal independence payment, means the daily living component or mobility component (see Articles 83 and 84 of the Welfare Reform (Northern Ireland) Order 2015).

140 Implementation of increases in income support due to attainment of particular ages.

(1) This section applies where— (a) an award of income support is in force in favour of a person (“the recipient”); and (b) 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. (2) 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,— (a) 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 (b) 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 Department, and the award shall have effect accordingly. (3) 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— (a) 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 (b) the question whether, in consequence, the amount of his income support falls to be varied. (4) In this section “component”, in relation to a person and his income support, means any of the sums specified in regulations under section 131(1) of the Contributions and Benefits Act.

140A Implementation of increases in income-based jobseeker’s allowance due to attainment of particular ages.

(1) This section applies where— (a) an award of an income-based jobseeker’s allowance is in force in favour of a person (“the recipient”); and (b) 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”). (2) 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 Department and the award shall have effect accordingly. (3) Subsection (2) above does not apply where, in consequence on the recipient or other person reaching the qualifying age, a question arises in relation to the recipient’s entitlement to— (a) a benefit under the Contributions and Benefits Act; (aa) personal independence payment; or (b) a jobseekers’s allowance. (4) Subsection (3)(b) above does not apply to the question— (a) 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 (b) whether, in consequence, the amount of his income-based jobseeker’s allowance falls to be varied. (5) In this section “component”, in relation to a recipient and his jobseeker’s allowances, means any of the amounts determined in accordance with regulations made under Article 6(5) of the Jobseekers (Northern Ireland) Order 1995.

140B Implementation of increases in employment and support allowance due to attainment of particular ages

(1) This section applies where— (a) an award of an employment and support allowance is in force in favour of a person (“the recipient”), and (b) 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”). (2) 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 Department; and the award shall have effect accordingly. (3) 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) a benefit under the Contributions and Benefits Act; or (b) personal independence payment. (4) 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 an employment and support allowance, other than— (a) 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 (b) the question whether, in consequence, the amount of his employment and support allowance falls to be varied. (5) 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 (Northern Ireland) 2007.

141 National Insurance Fund.

(1) The National Insurance Fund shall be maintained under the control and management of the Inland Revenue. (2) 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. (3) 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. (4) The National Debt Commissioners shall certify a statement of the securities in which money forming part of the National Insurance Fund is for the time being invested and that statement so certified shall be included with the accounts of that Fund laid before Parliament under subsection (2) above.

142 Destination of contributions.

(1) Contributions received by the Inland Revenue. . . shall be paid by them into the National Insurance Fund after deducting . . . the appropriate health service allocation . . . . (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2A) 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’ contributions). (3) 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. (4) There shall be paid into the National Insurance Fund— (a) 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 Northern Ireland by virtue of paragraph 6 of Schedule 2 to the Great Britain Contributions and Benefits Act (the text of which is set out as Schedule 2 to the Contributions and Benefits Act), as remains after the deduction by them of any administrative costs attributable to its recovery, (b) 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 (c) 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. (4ZA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (4ZB) 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. (4A) 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. (5) In subsection (1) above “the appropriate health service allocation” means 50 per cent of the product of the additional rate together with— (a) 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; (b) 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; (c) 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; (ca) 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; (d) in the case of Class 2 contributions, 15.5 per cent. of the amount estimated to be the total of those contributions; (e) in the case of Class 3 contributions, 15.5 per cent. of the amount estimated to be the total of those contributions; (ea) in the case of Class 3A contributions, 15.5 per cent of the amount estimated to be the total of those contributions; and (f) 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. (5A) In subsection (5) above “the product of the additional rate” means the amount estimated to be the aggregate of— (a) so much of the total of primary Class 1 contributions as is attributable to section 8(1)(b) of the Contributions and Benefits Act (additional primary percentage); (b) 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 (c) 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). (6) In subsections (5) and (5A) above “estimated” means estimated by the Inland Revenue in any manner which the Inland Revenue consider to be appropriate and which the Treasury has approved. (6A) In the case of earners paid other than weekly, the reference in subsection (5)(a) 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. (7) Whenever the Treasury makes an order under section 162(7) of the Great Britain Administration Act (destination of contributions — national health service allocation), the order may also make corresponding provision for Northern Ireland. (8) No order under subsection (7) above shall substitute a figure which represents an increase or decrease in the appropriate health service allocation of more than— (a) 0.1 per cent. of the relevant earnings, in the case of paragraph (a) or (b); (b) 0.1 per cent. of the relevant aggregate, in the case of paragraph (c) or (ca); (c) 4 per cent. of the relevant contributions, in the case of paragraph (d) , (e) or (ea) ; or (d) 0.2 per cent. of the relevant earnings, in the case of paragraph (f). (9) From the 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 by the Inland Revenue to the relevant Northern Ireland Department towards the cost of the health service in Northern Ireland. (10) Any amounts deducted in accordance with subsection (9) above shall be paid by the Inland Revenue into the Consolidated Fund. (11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (12) 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 provisions of the Contributions and Benefits Act— (a) section 116(2) (H.M. Forces); (b) section 117(1) (mariners, airmen, etc.), and in relation to any contributions which are reduced under section 6(5) of that Act.

143 General financial arrangements.

(1) There shall be paid out of the National Insurance Fund— (za) state pension and lump sums under Part 1 of the Pensions Act (Northern Ireland) 2015; (zb) bereavement support payment under section 29 of the Pensions Act (Northern Ireland) 2015; (a) benefit under Part II of the Contributions and Benefits Act; (b) guardian’s allowance; (c) Christmas bonus if the relevant qualifying benefit is payable out of that Fund; (d) any sum which under. regulations relating to statutory sick pay, statutory maternity pay, statutory adoption pay , statutory paternity pay , statutory shared parental pay or statutory parental bereavement 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; (e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) There shall be paid out of money appropriated by Measure— (a) any administrative expenses of the Department or any other government department in carrying into effect the Contributions and Benefits Act , Part 1 of the Pensions Act (Northern Ireland) 2015 , section 29 of that Act or this Act; (aa) any administrative expenses of the Department in supplying information about benefits under Part II of that Act in accordance with regulations under Article 21 of the Welfare Reform and Pensions (Northern Ireland) Order 1999. (b) benefit under Part III of that Act, other than guardian’s allowance; (c) benefit under Part V of that Act; (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . except in so far as they may be required by any enactment to be paid or borne in some other way. (3) The administrative expenses referred to in subsection (2)(a) above include those in connection with any inquiry undertaken- (a) on behalf of the Inland Revenue with a view to obtaining statistics relating to the operation of Part I of the Contributions and Benefits Act, and (b) on behalf of the Department 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 (Northern Ireland) 2015 or section 29 of that Act . (4) Any sums required by any person for the purpose of paying any secondary Class 1 contributions , or any Class 1A 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. (5) 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.

144 Destination of repayments, etc.

(1) Subject to Article 38 of the Jobseekers (Northern Ireland) Order 1995 , section 27 of the Welfare Reform Act (Northern Ireland) 2007 and to the following provisions of this section, so far as it relates to payments out of money appropriated by Measure, any sum recovered by the Department under or by virtue of this Act shall be paid into the Consolidated Fund. (2) So far as any such sum relates to a payment out of the National Insurance Fund, it shall be paid into that Fund. (3) So far as any such sum relates to a payment out of the social fund, it shall be paid into that fund. (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (6) Any sums recovered by the Department under section 13A above. . . shall be paid— (a) into the Consolidated Fund to the extent that it estimates that those sums relate to payments out of money appropriated by Measure; and (b) into the National Insurance Fund to the extent that it estimates that they relate to payments out of that Fund. (7) Any sums received by the Department under regulations made by virtue of section 13A(2)(b) above shall be paid into the Consolidated Fund. (7) Any sums repaid to the Department 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— (a) be paid by it into the Consolidated Fund in so far as they represent benefit which under section 143 above is payable out of money appropriated for the purpose and not out of the National Insurance Fund; and (b) otherwise, be paid by it into that Fund. (8) All penalties recovered under section 109A or 109B above shall be paid into the Consolidated Fund.

145 Adjustments between National Insurance Fund and Consolidated Fund.

(1) There shall be made out of the National Insurance Fund into the Consolidated Fund, or by the Department out of money appropriated by Measure to the Inland Revenue for payment into the National Insurance Fund— (a) such payments by way of adjustment as the Department determines (in accordance with any directions of the Department of Finance and Personnel) to be appropriate in consequence of the operation of any statutory provision relating to— (i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (iii) the repayment or offsetting of benefit as defined in section 121 of the Contributions and Benefits Act , universal credit , personal independence payment or other payments; and (b) such payments by way of adjustment as the Inland Revenue determine to be appropriate in consequence of the operation of any statutory provision relating to— (i) statutory sick pay; . . . (ii) statutory maternity pay. (iii) statutory paternity pay; (iv) statutory adoption pay; ... (v) statutory shared parental pay.; and (vi) statutory parental bereavement pay. (2) 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,— (a) the amount of the payments to be made shall be taken to be such, and (b) payments on account of them shall be made at such times and in such manner, as may be determined by the appropriate authority. (2A) In subsection (2) above “the appropriate authority” means— (a) the Department, in relation to payments falling to be made by it, or (b) the Inland Revenue, in relation to payments falling to be made by them; and any determination by the Department under that subsection must be made in accordance with any directions given by the Department of Finance and Personnel. (3) The payments mentioned in subsection (2) above are the following, that is to say— (a) any such payments falling to be made by way of adjustment under subsection (1) (b) above; (b) any such payments falling to be made by way of adjustment in consequence of the operation of any enactment or regulations relating to child benefit— (i) out of the National Insurance Fund into the Consolidated Fund, or (ii) into the National Insurance Fund out of money appropriated by Measure; and (c) any such payments falling to be made by way of adjustment in circumstances other than those mentioned in subsection (1) or paragraph (b) above— (i) out of the National Insurance Fund either to the Department or another government department or into the Consolidated Fund; or (ii) into the National Insurance Fund out of money appropriated by Measure. (4) 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- (a) in relation to payments falling to be made by the Department, by the Department by order made with the concurrence of the Inland Revenue, or (b) in relation to payments falling to be made by the Inland Revenue, by the Inland Revenue by order. (5) 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— (a) such sums as the Inland Revenue may estimate to be the amount of the administrative expenses incurred by them as mentioned in section 143(2)(a) above , or in carrying into effect any relevant legislation, excluding any expenses which the Treasury may direct, or any statutory provision may require, to be excluded from the Inland Revenue’s estimate under this subsection, and (b) such sums as the Department may estimate (in accordance with any directions given by the Department of Finance and Personnel) to be the amount of the administrative expenses incurred as mentioned in section 143(2)(a) or (aa) above by any government department other than the Inland Revenue, excluding the expenses specified in subsection (6) below. (5A) 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. (5B) In subsection (5)(a) “relevant legislation” means— (a) legislation relating to ordinary statutory paternity pay, additional statutory paternity pay , statutory adoption pay or statutory parental bereavement pay , (b) the National Insurance Contributions Act 2014, or (c) the National Insurance Contributions Act 2015. (6) The expenses excluded from the estimate under subsection (5)(b) above are — (a) expenses attributable to the carrying into effect of provisions of the Contributions and Benefits Act or this Act relating to state pension credit , income-related employment and support allowance , universal credit or the benefits which by virtue of section 143(2) above are payable out of money appropriated by Measure; and (b) any other category of expenses which the Department of Finance and Personnel may direct, or any statutory provision may require, to be excluded from the Department’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. (7) In this section “Consolidated Fund” means the Consolidated Fund of Northern Ireland or the Consolidated Fund of the United Kingdom as appropriate.

146 The social fund.

(1) The fund known as the social fund shall continue in being by that name. (2) The social fund shall continue to be maintained under the control and management of the Department and payments out of it shall be made by the Department. (3) The Department shall make payments into the social fund of such amounts, at such times and in such manner as the Department may with the approval of the Department of Finance and Personnel determine. (4) Accounts of the social fund shall be prepared in such form, and in such manner and at such times, as the Department of Finance and Personnel may direct, and the Comptroller and Auditor General for Northern Ireland shall examine and certify every such account and shall lay copies of it, together with his report, before the Assembly. (5) The Department shall prepare an annual report on the social fund. (6) A copy of every such report shall be laid before the Assembly.

147 Allocations from social fund.

(1) The Department shall allocate amounts for payments from the social fund such as are mentioned in section 134(1)(b) of the Contributions and Benefits Act (in this section referred to as “section 134(1)(b) payments”) . (2) The Department 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. (3) Allocations— (a) may be for all section 134(1)(b) payments or for any description of such payments; (b) may be of different amounts for payments of different descriptions ; (c) may be made at such time or times as the Department considers appropriate; and (d) may be in addition to any other allocation.... (3A) Without prejudice to the generality of subsection (3)(a) above, descriptions of section 134(1)(b) payments may, in particular, be framed by reference to— (a) the purposes for which payments are made; (b) the persons by whom payments are made (including where such persons are located); (c) the persons to whom payments are made (including where such persons are located). (4) The Department 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. (5) The Department 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. (6) In this section “appropriate officer” means an officer of the Department who, acting under its authority, is exercising functions of the Department in relation to section 134(1)(b) payments .

148 Adjustments between social fund and other sources of finance.

(1) There shall be made— (a) out of the social fund into the Consolidated Fund or the National Insurance Fund; (b) into the social fund out of money appropriated by Measure or the National Insurance Fund, such payments by way of adjustment as the Department determines (in accordance with any directions of the Department of Finance and Personnel) to be appropriate in consequence of any statutory provision relating to the repayment or offsetting of a benefit under the Contributions and Benefits Act or the State Pension Credit Act (Northern Ireland) 2002 . (2) Where in any other circumstances payments fall to be made by way of adjustment— (a) out of the social fund into the Consolidated Fund or the National Insurance Fund; or (b) into the social fund out of money appropriated by Measure or the National Insurance Fund, then, in such cases or classes of case as may be specified by the Department 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 Department in accordance with any direction given by the Department of Finance and Personnel.

149 Functions of Social Security Advisory Committee in relation to legislation and regulations.

(1) The Department may from time to time— (a) refer to the Social Security Advisory Committee for consideration and advice such questions relating to the operation of any of the relevant enactments as the Department thinks fit (including questions as to the advisability of amending any of them); (b) refer to the Industrial Injuries Advisory Council for consideration and advice such questions as the Department thinks fit relating to industrial injuries benefit or its administration. (2) Subject— (a) to subsection (3) below; and (b) to section 150 below, where the Department proposes to make regulations under any of the relevant enactments, it shall refer the proposals, in the form of draft regulations or otherwise, to the Social Security Advisory Committee. (2A) Subject— (a) to subsection (3) below; and (b) to section 150 below, where the Department proposes to make regulations relating only to industrial injuries benefit or its administration, it shall refer the proposals, in the form of draft regulations or otherwise, to the Industrial Injuries Advisory Council for consideration and advice. (3) Subsection (2) above does not apply to the regulations specified in Schedule 5 to this Act ; and subsection (2A) above does not apply to the regulations specified in Schedule 5A to this Act. (3A) The Industrial Injuries Advisory Council may also give advice to the Department on any other matter relating to industrial injuries benefit or its administration. (4) The Department shall furnish the Social Security Advisory Committee with such information as the Committee may reasonably require for the proper discharge of its functions. (5) In this section “the relevant enactments” means— (a) the provisions of the Contributions and Benefits Act , this Act and the Social Security (Incapacity for Work) (Northern Ireland) Order 1994, except as they apply to industrial injuries benefit...; (aa) the provisions of the Jobseekers (Northern Ireland) Order 1995; and (ab) Article 4 of the Child Support (Northern Ireland) Order 1995; (ac) the provisions of the Social Security (Recovery of Benefits) (Northern Ireland) Order 1997; and (ad) the provisions of Chapter II of Part II of the Social Security (Northern Ireland) Order 1998 and Article 68 of that Order; (ae) Articles 57, 69 and 70 of the Welfare Reform and Pensions (Northern Ireland) Order 1999, and (af) sections 38... , 60 and 61 of the Child Support, Pensions and Social Security Act (Northern Ireland) 2000; and (ag) sections 5A to 10 of the Social Security Fraud Act (Northern Ireland) 2001; or (ah) the provisions of the State Pension Credit Act (Northern Ireland) 2002; (ai) Article 9 of the Age-Related Payments (Northern Ireland) Order 2004; (aia) the provisions of Part 1 of the Welfare Reform Act (Northern Ireland) 2007; (aj) sections 32 and 33 of the Welfare Reform Act (Northern Ireland) 2007; (ak) the provisions of Part 2 of the Welfare Reform (Northern Ireland) Order 2015; (aka) Articles 101 to 102 of that Order; (al) Part 5 of that Order; (am) the provisions of Part 1 of the Pensions Act (Northern Ireland) 2015; (an) section 29 of the Pensions Act (Northern Ireland) 2015; (ao) Articles 13, 14 and 16 of the Welfare Reform and Work (Northern Ireland) Order 2016; (b) the provisions of Part II of Schedule 3 to the Consequential Provisions Act, except as they apply to industrial injuries benefit; . . . (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

150 Cases in which consultation with Committee is not required.

(1) Nothing in any statutory provision shall require any proposals in respect of regulations to be referred to the Committee or the Councilif— (a) it appears to the Department that by reason of the urgency of the matter it is inexpedient so to refer them; or (b) the Committee or the Council has agreed that they shall not be referred. (2) Where by virtue only of subsection (1)(a) above the Department makes regulations without proposals in respect of them having been referred, then, unless the Committee or the Councilagrees that this subsection shall not apply, the Department shall refer the regulations as soon as practicable after making them. (3) Where the Department has referred proposals to the Committee or the Council, the Department may make the proposed regulations before the Committee has made its report or, as the case may be, the Council has given its adviceonly if after the reference it appears to the Department that by reason of the urgency of the matter it is expedient to do so. (4) 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 Department containing such recommendations with regard to the regulations as the Committee thinks appropriate; and a copy of any report made to the Department on the regulations shall be laid by it before the Assembly together, if the report contains recommendations, with a statement— (a) of the extent (if any) to which the Department proposes to give effect to the recommendations; and (b) in so far as it does not propose to give effect to them, of its reasons why not. (5) Except to the extent that this subsection is excluded by a statutory provision passed or made after 5th November 1986, nothing in any statutory provision shall require the reference to the Committee or the Councilof any regulations contained in either— (a) a statutory rule made before the end of the period of 6 months beginning with the coming into operation of the statutory provision under which those regulations are made; or (b) a statutory rule— (i) which states that it contains only regulations made by virtue of, or consequential upon, a specified statutory provision; and (ii) which is made before the end of the period of 6 months beginning with the coming into operation of that specified statutory provision. (6) In this section and in section 151 below— “the Committee” means the Social Security Advisory Committee; “the Council” means the Industrial Injuries Advisory Council; “regulations” means regulations under any statutory provision, whenever passed or made.

151 Committee’s report on regulations and Department’s duties.

(1) The Committee shall consider any proposals referred to it by the Department under section 149 above and shall make to the Department a report containing such recommendations with regard to the subject-matter of the proposals as the Committee thinks appropriate. (2) If, after receiving a report of the Committee, the Department lays before the Assembly any regulations which comprise the whole or any part of the subject-matter of the proposals referred to the Committee, the Department shall lay with the regulations a copy of the Committee’s report and a statement showing— (a) the extent (if any) to which the Department has, in framing the regulations, given effect to the Committee’s recommendations; and (b) in so far as effect has not been given to them, the Department’s reasons why not. (3) Section 41(3) of the Interpretation Act (Northern Ireland) 1954 (procedure for laying documents before the Assembly) shall apply in relation to any document which by virtue of subsection (2) above is required to be laid before the Assembly as if it were a statutory document within the meaning of that Act. (4) In relation to regulations required or authorised to be made by the Department in conjunction with the Department of Finance and Personnel, any reference in this section or section 150 above to the Department shall be construed as a reference to the Department and the Department of Finance and Personnel.

152 The Disability Living Allowance Advisory Board.

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155 Reciprocal agreements with countries outside the United Kingdom.

(1) For the purpose of giving effect— (a) 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 (b) 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 Northern Ireland, the government of the United Kingdom has made to the other government or international organisation in question, the Secretary of State may by order make provision for modifying or adapting such legislation in its application to cases affected by the agreement or proposed alterations. (2) 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. (3) The modifications which may be made by virtue of subsection (1) above include provisions— (a) 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 (Northern Ireland) Order 1995, Chapter II of Part II of the Social Security (Northern Ireland) Order 1998 , the State Pension Credit Act (Northern Ireland) 2002 , Part 1 of the Welfare Reform Act (Northern Ireland) 2007 , Part 2 of the Welfare Reform (Northern Ireland) Order 2015 , Part 5 of that Order , Part 1 of the Pensions Act (Northern Ireland) 2015 , Part 5 of that Act and the Contributions and Benefits Act (but not so as to confer a right to double benefit); (b) 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; (c) for making any necessary financial adjustments. (4) This section applies— (a) to the Contributions and Benefits Act ; (aa) to the Jobseekers (Northern Ireland) Order 1995; ... (ab) to Chapter II of Part II of the Social Security (Northern Ireland) Order 1998;... (ac) to the State Pension Credit Act (Northern Ireland) 2002;... (ad) to Part 1 of the Welfare Reform Act (Northern Ireland) 2007; (ae) to Part 2 of the Welfare Reform (Northern Ireland) Order 2015; (af) to Part 5 of that Order; (ag) to Part 1 of the Pensions Act (Northern Ireland) 2015; (ah) to Part 5 of the Pensions Act (Northern Ireland) 2015; (ai) 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; (aj) 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; (ak) 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; (al) 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; (am) 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. (b) to this Act, except in relation to the following benefits— (i) payments out of the social fund; (ii) Christmas bonus; (iii) statutory sick pay; and (iv) statutory maternity pay. (5) 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 (Northern Ireland) 2007 or Part 1 of the Pensions Act (Northern Ireland) 2015 or section 29 of that Act and concerning— (za) universal credit; (a) income support; (aa) jobseeker’s allowance; (ab) state pension credit; (ac) employment and support allowance; (ad) state pension under Part 1 of the Pensions Act (Northern Ireland) 2015; (ae) bereavement support payment; (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (d) housing benefit; or (e) child benefit. (6) In this section, “international organisation” means an organisation of which— (a) two or more sovereign powers are members, or (b) the governments of two or more sovereign powers are members.

155A Exchange of information with overseas authorities

(1) This section applies where it appears to the Department— (a) that there are arrangements in force for the exchange of relevant information between the Department and any authorities in a country outside the United Kingdom ('the overseas country’); and (b) that the arrangements and the law in force in the overseas country are such as to ensure that there are adequate safeguards in place against any improper use of information disclosed by the Department under this section (2) 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 Department may make any such disclosure of relevant information to authorities in the overseas country as the Department considers necessary to give effect to the arrangements. (3) It shall be the duty of the Department to take all such steps as may be reasonable for securing that relevant information disclosed to it in accordance with the arrangements is not used for any purpose in which its use is not expressly or impliedly authorised by or under the arrangements. (4) This section does not apply where provision is in force under section 155 above for giving effect to the arrangements in question. (5) The purposes for which information may be required to be disclosed to the Department under section 116D above or section 122D of the Great Britain 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. (6) In this section 'relevant information’ means any information held by the Department 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.

156 Payment of travelling expenses by Department.

The Department may pay such travelling expenses as, with the consent of the Department of Finance and Personnel, the Department may determine— (a) to persons required by the Department to attend any interview in connection with the operation of the Contributions and Benefits Act , the Jobseekers (Northern Ireland) Order 1995, the Social Security (Recovery of Benefits) (Northern Ireland) Order 1997, Chapter II of Part II of the Social Security (Northern Ireland) Order 1998 , the State Pension Credit Act (Northern Ireland) 2002 , Part 1 of the Welfare Reform Act (Northern Ireland) 2007 , Part 2 of the Welfare Reform (Northern Ireland) Order 2015 , Part 5 of that Order or this Act; (b) to persons attending social security offices of the Department in connection with the operation— (i) of the Contributions and Benefits Act , the Jobseekers (Northern Ireland) Order 1995, the Social Security (Recovery of Benefits) (Northern Ireland) Order 1997, Chapter II of Part II of the Social Security (Northern Ireland) Order 1998 , the State Pension Credit Act (Northern Ireland) 2002 , Part 1 of the Welfare Reform Act (Northern Ireland) 2007 , Part 2 of the Welfare Reform (Northern Ireland) Order 2015 , Part 5 of that Order or this Act; or (ii) of any prescribed statutory provision.

156A Payment of travelling expenses by the Commissioners of Inland Revenue

The Inland Revenue may pay such travelling expenses as they may determine— (a) to persons required by them to attend any interview in connection with the operation of the Contributions and Benefits Act, this Act, or Part III of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999;. (b) to persons attending local offices in connection with the operation of the Contributions and Benefits Act, this Act, or Part III of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999.

157 Impersonation of officers.

If any person, with intent to deceive, falsely represents himself to be a person authorised by the Department 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.