143 Power to alter contributions with a view to adjusting level of National Insurance Fund
(1) Without prejudice to section 141 above, the Treasury may at any time, if they think it expedient to do so with a view to adjusting the level at which the National Insurance Fund stands for the time being and having regard to the sums which may be expected to be paid from the Fund in any future period, make an order amending Part I of the Contributions and Benefits Act by altering any one or more of the following figures—
(a) the percentage rate specified as the main primary percentage in section 8(2)(a);
(b) the percentage rate specified as the secondary percentage in section 9(2),
(c) the figure specified in section 11(6) as the weekly rate of Class 2 contributions;
(d) the figure specified in section 13(1) as the amount of a Class 3 contribution;
(e) the percentage rate specified as the main Class 4 percentage in section 15(3ZA)(a).
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) An order under subsection (1) above may if it contains an amendment altering the figure specified in section 11(6) of the Contributions and Benefits Act as the weekly rate of Class 2 contributions and the Treasury think it expedient in consequence of that amendment, amend section 11(4) of that Act by altering the figure there specified as the small profits threshold for the purposes of Class 2 contributions.
(4) No order shall be made under this section so as—
(a) to increase for any tax year the main primary percentage, or the secondary percentage, to a percentage rate more than 0.25 per cent higher than that applicable at the end of the preceding tax year, or
(b) to increase the main Class 4 percentage to more than 9.25 percent.
(1) Where (in accordance with section 190 below) the Treasury lay before Parliament a draft of an order under section 143 ... above, they shall lay with it a copy of a report by the Government Actuary or the Deputy Government Actuary on the effect which, in that Actuary's opinion, the making of such an order may be expected to have on the National Insurance Fund.
(2) An order under section 143 ... above shall be made so as to be in force from the beginning of the tax year following that in which it received Parliamentary approval, and to have effect for that year and any subsequent tax year (subject to the effect of any subsequent order under this Part of this Act); and for this purpose the order is to be taken as receiving Parliamentary approval on the date on which the draft of it is approved by the second House to approve it.
145 Power to alter primary and secondary contributions
(1) For the purpose of adjusting amounts payable by way of primary Class 1 contributions, the Treasury may at any time make an order altering the percentage rate specified as the main primary percentage in section 8(2)(a) of the Contributions and Benefits Act.
(2) For the purpose of adjusting amounts payable by way of secondary Class 1 contributions, the Treasury may at any time make an order altering the percentage rate specified as the secondary percentage in section 9(2) of the Contributions and Benefits Act.
(3) No order shall be made under this section so as to increase for any tax year the main primary percentage, or the secondary percentage, to a percentage rate more than 0.25 per cent higher than that applicable at the end of the preceding tax year.
(4) Without prejudice to section 141 or 143 above, the Treasury may make such order—
(a) amending section 11(6) of the Contributions and Benefits Act by altering the figure specified ... as the weekly rate of Class 2 contributions;
(b) amending section 13(1) of that Act by altering the figure specified in that subsection as the amount of a Class 3 contribution,
as the Treasury think fit in consequence of the coming into force of an order made or proposed to be made under subsection (1) above.
(1) An order under section 145 ... above may make such amendments of any enactment as appear to the Treasury to be necessary or expedient in consequence of any alteration made by it.
(2) Where (in accordance with section 190 below) the Treasury lay before Parliament a draft of an order under section 145 ... above, they shall lay with it a copy of a report by the Government Actuary or the Deputy Government Actuary on the effect which, in that Actuary's opinion, the making of such an order may be expected to have on the National Insurance Fund.
(3) An order under section 145 ... above shall be made so as to come into force—
(a) on a date in the tax year in which it receives Parliamentary approval; or
(b) on a date in the next tax year.
(4) Such an order shall have effect for the remainder of the tax year in which it comes into force and for any subsequent tax year (subject to the effect of any subsequent order under this Part of this Act).
(5) Such an order shall be taken as receiving Parliamentary approval on the date on which the draft of it is approved by the second House to approve it.
(1) This section shall have effect for the purpose of securing that earnings factors which are relevant—
(a) to the calculation—
(i) of the additional pension in the rate of any long-term benefit; or
(ii) of any guaranteed minimum pension; or
(b) to any other calculation required under Part III of the Pensions Act (including that Part as modified by or under any other enactment),
maintain their value in relation to the general level of earnings obtaining in Great Britain.
(2) The Secretary of State shall in each tax year review the general level of earnings obtaining in Great Britain and any changes in that level which have taken place—
(a) since the end of the period taken into account for the last review under this section, or
(b) since such other date (whether earlier or later) as he may determine;
and for the purposes of any such review the Secretary of State shall estimate the general level of earnings in such manner as he thinks fit.
(3) If on any such review the Secretary of State concludes, having regard to earlier orders under this section, that earnings factors for any previous tax year (not being earlier than 1978-79) have not, during the period taken into account for that review, maintained their value in relation to the general level of earnings, he shall make an order under this section.
(4) An order under this section shall be an order directing that, for the purposes of any such calculation as is mentioned in subsection (1) above, the earnings factor referred to in subsection (3) above shall be increased by such percentage of their amount, apart from earlier orders under this section, as the Secretary of State thinks necessary to make up that fall in their value, during the period taken into account for the review together with other falls in their value which had been made up by such earlier orders.
(5) Subsections (3) and (4) above do not require the Secretary of State to direct any increase where it appears to him that the increase would be inconsiderable.
(6) If on any such review the Secretary of State determines that he is not required to make an order under this section, he shall instead lay before each House of Parliament a report explaining his reasons for arriving at that determination.
(7) For the purposes of this section—
(a) any review under section 21 of the Social Security Pensions Act 1975 (which made provision corresponding to this section) shall be treated as a review under this section; and
(b) any order under that section shall be treated as an order under this section,
(but without prejudice to sections 16 and 17 of the Interpretation Act 1978).
(1) The Secretary of State shall in the tax year preceding the first appointed year and in each subsequent tax year up to and including the tax year 2014-15 review the general level of earnings obtaining in Great Britain and any changes in that level which have taken place during the review period.
(2) In this section, “the review period” means—
(a) in the case of the first review under this section, the period beginning with 1st October 1998 and ending on 30th September in the tax year preceding the first appointed year; and
(b) in the case of each subsequent review under this section, the period since—
(i) the end of the last period taken into account in a review under this section; or
(ii) such other date (whether earlier or later) as the Secretary of State may determine.
(3) If on such a review it appears to the Secretary of State that the general level of earnings has increased during the review period, he shall make an order under this section.
(4) An order under this section shall be an order directing that, for the purposes of the Contributions and Benefits Act—
(a) there shall be a new low earnings threshold for the tax years after the tax year in which the review takes place; and
(b) the amount of that threshold shall be the amount specified in subsection (5) below—
(i) increased by the percentage by which the general level of earnings increased during the review period; and
(ii) rounded to the nearest £100 (taking any amount of £50 as nearest to the next whole £100).
(5) The amount referred to in subsection (4)(b) above is—
(a) in the case of the first review under this section, £9,500; and
(b) in the case of each subsequent review, the low earnings threshold for the year in which the review takes place.
(6) This section does not require the Secretary of State to direct any increase where it appears to him that the increase would be inconsiderable.
(7) If on any review under subsection (1) above the Secretary of State determines that he is not required to make an order under this section, he shall instead lay before each House of Parliament a report explaining his reasons for arriving at that determination.
(8) For the purposes of any review under subsection (1) above the Secretary of State shall estimate the general level of earnings in such manner as he thinks fit.
(1) The Secretary of State must in the tax year preceding the flat rate introduction year and in each subsequent tax year up to and including the tax year 2014-15 review the general level of earnings obtaining in Great Britain and any changes in that level which have taken place during the review period.
(2) In this section “the review period” means—
(a) in the case of the first review under this section, the period beginning with 1st October 2004 and ending with 30th September in the tax year preceding the flat rate introduction year; and
(b) in the case of each subsequent review under this section, the period since-
(i) the end of the last period taken into account in a review under this section, or
(ii) such other date (whether earlier or later) as the Secretary of State may determine.
(3) If on such a review it appears to the Secretary of State that the general level of earnings has increased during the review period, he must make an order under this section.
(4) An order under this section is an order directing that for the purposes of Schedule 4B to the Contributions and Benefits Act—
(a) there is to be a new FRAA for the tax years after the tax year in which the review takes place, and
(b) the amount of that FRAA is to be the amount specified in subsection (5) below, increased by not less than the percentage by which the general level of earnings increased during the review period.
(5) The amount referred to in subsection (4)(b) is—
(a) in the case of the first review under this section, £72.80, and
(b) in the case of each subsequent review, the FRAA for the year in which the review takes place.
(6) The Secretary of State may, for the purposes of any provision of subsections (4) and (5), adjust any amount by rounding it up or down to such extent as he thinks appropriate.
(7) This section does not require the Secretary of State to direct any increase where it appears to him that the increase would be inconsiderable.
(8) If on any review under this section the Secretary of State determines that he is not required to make an order under this section, he must instead lay before each House of Parliament a report explaining his reasons for arriving at that determination.
(9) For the purposes of any review under this section the Secretary of State may estimate the general level of earnings in such manner as he thinks fit.
(10) In this section—
“the flat rate introduction year” has the meaning given by section 122 of the Contributions and Benefits Act (interpretation of Parts 1 to 6 etc.);
“the FRAA” means the flat rate accrual amount (see paragraph 13 of Schedule 4B to the Contributions and Benefits Act (additional pension: simplified accrual rates for purposes of section 45(2)(d))).
148AC Revaluation for transitional pensions under Pensions Act 2014
(1) The Secretary of State must, in each tax year, review the general level of prices in Great Britain and any changes which have taken place during the review period.
(2) In this section “the review period” means the period since the beginning of 6 April 2016.
(3) If on a review it appears to the Secretary of State that the general level of prices has increased during the review period, the Secretary of State must make an order specifying the percentage of the increase.
(4) The percentage specified in the order is the “revaluing percentage” for the purposes of paragraph 6(5) of Schedule 1 to the Pensions Act 2014.
(5) Subsection (3) does not require the Secretary of State to make an order if it appears to the Secretary of State that the effect of the order on amounts calculated in accordance with paragraph 6 of Schedule 1 to the Pensions Act 2014 would be inconsiderable.
(6) If on a review the Secretary of State determines that no order under this section is required, the Secretary of State must lay before Parliament a report explaining the reasons for arriving at that determination.
(7) For the purposes of any review under this section the Secretary of State may estimate the general level of prices in such manner as the Secretary of State thinks fit.
148AD Revaluation of new state scheme pension debits and credits
(1) The Secretary of State must, in each tax year, review the general level of prices in Great Britain and any changes which have taken place.
(2) The Secretary of State must make an order under this section if on a review it appears to the Secretary of State that, having regard to earlier orders under this section, relevant debits or credits have not, during the review period, maintained their value in relation to the general level of prices.
(3) An order under this section is an order directing that, for the purposes of paragraph 3 of each of Schedules 8 and 10 to the Pensions Act 2014, the amount of the relevant debits or credits are to be increased by such percentage of their amount, apart from earlier orders under this section, as the Secretary of State thinks necessary to make up the fall in their value during the review period together with other falls in their value which had been made up by earlier orders under this section.
(4) This section does not require the Secretary of State to direct an increase if it appears to the Secretary of State that the increase would be inconsiderable.
(5) If on a review the Secretary of State determines that no order under this section is required, the Secretary of State must lay before Parliament a report explaining the reasons for arriving at that determination.
(6) For the purposes of any review under this section the Secretary of State may estimate the general level of prices in such manner as the Secretary of State thinks fit.
(7) In this section “relevant debits or credits” means—
(a) a debit under section 49A(2)(a) of the Welfare Reform and Pensions Act 1999 to which a person became subject before the tax year to which the review relates, or
(b) a credit under section 49A(2)(b) of the Welfare Reform and Pensions Act 1999 to which a person became entitled before the tax year to which the review relates.
(1) The Secretary of State shall in each tax year review the sums—
(a) specified in the following provisions of the Contributions and Benefits Act—
(i) Schedule 4 (excluding the provisions of Parts 1, 3 and 5 of the Schedule that specify amounts mentioned in section 150A(1) below); and
(ii) section 44(4) so far as relating to the lower rate of short-term incapacity benefit; and
(iii) paragraphs 2(6)(c) and 6(2)(b) of Schedule 8;
(aa) specified in regulations under section 30B(7) of that Act;
(ab) specified in regulations under section 39(2A) or section 39C(1A) of that Act;
(ac) specified in regulations under section 52(3) of that Act;
(b) specified in regulations under section 72(3) or 73(10) of that Act;
(c) which are the additional pensions in long-term benefits;
(ca) which are shared additional pensions;
(d) which are the increases in the rates of retirement pensions under Schedule 5 to the Contributions and Benefits Act;
(dza) which are lump sums to which surviving spouses or civil partners will become entitled under paragraph 7A of that Schedule on becoming entitled to a Category A or Category B retirement pension;
(da) which are the increases in the rates of shared additional pensions under paragraph 2 of Schedule 5A to that Act;
(e) which are—
(i) payable by virtue of section 15(1) of the Pensions Act to a relevant person (including sums payable by virtue of section 17(2)); or
(ii) payable to such a person as part of his Category A or Category B retirement pension by virtue of an order made under this section by virtue of this paragraph or made under section 126A of the 1975 Act or section 63(1)(d) of the 1986 Act;
(f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(g) falling to be calculated under paragraph 13(4) of Schedule 7 to that Act;
(h) prescribed for the purposes of section 128(5) or 129(8) of that Act or specified in regulations under section 135(1) of that Act;
(i) specified by virtue of section 145(1) of that Act;
(j) specified in section 157(1) of that Act or in regulations under section 166(1)(b), 171ZE(1) , 171ZN(2E)(b) , 171ZY(1) , 171ZZ9(1) or 171ZZ19(1);
(k) specified in regulations under sections 4(2) or (5) of the Jobseekers Act 1995;
(l) specified in regulations under sections 2 or 3 of the State Pension Credit Act 2002 (other than those prescribing the amounts mentioned in section 150A(1)(d) below);
(m) specified in regulations under section 2(1)(a) or (4)(c) or 4(2)(a) or (6)(c) of the Welfare Reform Act 2007;
(n) specified in regulations under sections 9 to 12 of the Welfare Reform Act 2012;
(o) specified in regulations under section 78(3) or 79(3) of that Act;
(p) which are the increases in the rates of state pensions under section 17 of the Pensions Act 2014;
(q) specified in regulations under section 30 of the Pensions Act 2014 (bereavement support payment);
in order to determine whether they have retained their value in relation to the general level of prices obtaining in Great Britain estimated in such manner as the Secretary of State thinks fit.
(1A) In subsection (1)(e)(i) “relevant person” means a person—
(a) who became entitled to a Category A or Category B retirement pension before the day on which section 2(1) of the Pensions Act 2011 comes into force, and
(b) to whom sums became payable by virtue of section 15(1) of the Pension Schemes Act 1993 (including sums payable by virtue of section 17(2)) before that day.
(1B) In subsection (1A)—
(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.
(2) Where it appears to the Secretary of State that the general level of prices is greater at the end of the period under review than it was at the beginning of that period, he shall lay before Parliament the draft of an up-rating order—
(a) which increases each of the sums to which subsection (3) below applies by a percentage not less than the percentage by which the general level of prices is greater at the end of the period than it was at the beginning; and
(b) if he considers it appropriate, having regard to the national economic situation and any other matters which he considers relevant, which also increases by such a percentage or percentages as he thinks fit any of the sums mentioned in subsection (1) above but to which subsection (3) below does not apply; and
(c) stating the amount of any sums which are mentioned in subsection (1) above but which the order does not increase.
(3) This subsection applies to sums—
(a) specified in Part I, paragraphs 1 to 5 of Part III, Part IV or Part V of Schedule 4 to the Contributions and Benefits Act (excluding the provisions of Parts 1 and 5 of the Schedule that specify amounts mentioned in section 150A(1) below);
(b) mentioned in subsection (1)(a)(ii) or (iii), (aa),(ab), (b), (c), (d), (dza), (e) , (g) or (o) above.
(4) Subsection (2) above shall not require the Secretary of State to provide for an increase in any case in which it appears to him that the amount of the increase would be inconsiderable.
(5) The Secretary of State may, in providing for an increase in pursuance of subsection (2) above, adjust the amount of the increase so as to round any sum up or down to such extent as he thinks appropriate.
(6) Where subsection (2) above requires the Secretary of State to lay before Parliament the draft of an order increasing any sum that could be reduced under section 154(1) below, the order may make such alteration to that sum as reflects the combined effect of that increase and of any reduction that could be made under that subsection.
(7) If the Secretary of State considers it appropriate to do so, he may include in the draft of an up-rating order, in addition to any other provisions, provisions increasing any of the sums for the time being specified in regulations under Part VII of the Contributions and Benefits Act or under the Jobseekers Act 1995,, the State Pension Credit Act 2002 or Part 1 of the Welfare Reform Act 2007or Part 1 of the Welfare Reform Act 2012 or which are additions to income support under regulations made under section 89 of the 1986 Act.
The reference to regulations under the State Pension Credit Act 2002 does not include those prescribing the amounts mentioned in section 150A(1)(d) below.
(7A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8) The Secretary of State shall lay with any draft order under this section a copy of a report by the Government Actuary or the Deputy Government Actuary giving that Actuary's opinion on the likely effect on the National Insurance Fund of such parts of the order as relate to sums payable out of that Fund.
(9) If a draft order laid before Parliament in pursuance of this section is approved by a resolution of each House, the Secretary of State shall make the order in the form of the draft.
(10) Subject to subsection (10ZA), an order under this section—
(a) shall be framed so as to bring the alterations to which it relates into force—
(i) in the week beginning with the first Monday in the tax year following that in which the order is made; or
(ii) on such earlier date in April as may be specified in the order;
(b) may make such transitional provision as the Secretary of State considers expedient in respect of periods of entitlement—
(i) to working families' tax credit;
(ii) to disabled person's tax credit; or
(iii) to statutory sick pay, running at the date when the alterations come into force.
(10ZA) An order under this section shall be framed so that—
(a) any alteration to any of the sums referred to in subsection (1)(n) or otherwise specified in regulations under Part 1 of the Welfare Reform Act 2012 (universal credit) comes into force in relation to a person on the relevant day; and
(b) any other alteration to which the order relates comes into force, for the purposes of determining the amount of universal credit to which a person is entitled, on the relevant day.
(10ZB) In subsection (10ZA) “relevant day”, in relation to a person, means the first day of the first universal credit assessment period in respect of the person which begins on or after—
(a) the Monday of the week specified in subsection (10)(a)(i), or
(b) any earlier date specified under subsection (10)(a)(ii).
(10A) Where a member of a scheme which was at a time before 6 April 2012 (the date appointed for the commencement of section 15(1) of the Pensions Act 2007) an appropriate personal pension scheme or a money purchase contracted-out scheme continues in employment after attaining pensionable age and the commencement of his pension under the scheme is postponed, the preceding provisions of this section shall have effect as if—
(a) the guaranteed minimum pension to which he is treated as entitled by virtue of section 48(2)(a) of the Pensions Act were subject to increases in accordance with the provisions of section 15(1) of that Act; and
(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 (1)(e)(i) above applied.
(10B) Subsection (10A) 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 2(2) of the Pensions Act 2011 comes into force, and
(b) the member's postponed pension under the scheme became payable before that day.
(10C) In subsection (10B)—
(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.
(11) So long as sections 36 and 37 of the National Insurance Act 1965 (graduated retirement benefit) continue in force by virtue of regulations made under Schedule 3 to the Social Security (Consequential Provisions) Act 1975 or under Schedule 3 to the Consequential Provisions Act, regulations may make provision for applying the provisions of this section—
(a) to the amount of graduated retirement benefit payable for each unit of graduated contributions,
(b) to increase of such benefit under any provisions made by virtue of section 24(1)(b) of the Social Security Pensions Act 1975 or section 62(1)(a) of the Contributions and Benefits Act, and
(c) to any addition under section 37(1) of the National Insurance Act 1965 (addition to weekly rate of retirement pension for widows and widowers) to the amount of such benefit.
(12) So long as sections 36 and 37 of the National Insurance Act 1965 continue in force as mentioned in subsection (11), this section applies as if subsections (1) and (3) included the sums mentioned in subsection (13).
(13) Those sums are lump sums to which surviving spouses or civil partners will become entitled, by virtue of regulations made under section 62(1)(c) of the Contributions and Benefits Act, on becoming entitled to—
(a) a Category A or Category B retirement pension; or
(b) graduated retirement benefit.
150A Annual up-rating of basic pension etc. and standard minimum guarantee
(1) The Secretary of State shall in each tax year review the following amounts in order to determine whether they have retained their value in relation to the general level of earnings obtaining in Great Britain—
(za) the amount specified in regulations under section 3(1) of the Pensions Act 2014 (full rate of state pension);
(a) the amount of the basic pension;
(b) the specified amounts in the case of Category B, C or D retirement pensions;
(c) the specified amounts in the case of industrial death benefit; and
(d) the amounts of the standard minimum guarantee for the time being prescribed under section 2(4) and (5)(a) and (b) of the State Pension Credit Act 2002.
(2) Where it appears to the Secretary of State that the general level of earnings is greater at the end of the period under review than it was at the beginning of that period, he shall lay before Parliament the draft of an order which increases each of the amounts referred to in subsection (1) above by a percentage not less than the percentage by which the general level of earnings is greater at the end of the period than it was at the beginning.
(3) Subsection (2) above does not require the Secretary of State to provide for an increase in any case if it appears to him that the amount of the increase would be inconsiderable.
(4) The Secretary of State may, in providing for an increase in pursuance of subsection (2) above, adjust the amount of the increase so as to round the sum in question up or down to such extent as he thinks appropriate.
(5) The Secretary of State shall lay with a draft order under this section a copy of a report by the Government Actuary or the Deputy Government Actuary giving that Actuary's opinion on the likely effect on the National Insurance Fund of any parts of the order relating to sums payable out of that Fund.
(6) If a draft order laid before Parliament under this section is approved by a resolution of each House, the Secretary of State shall make the order in the form of the draft.
(7) Subject to subsection (7A), an order under this section shall be framed so as to bring the increase in question into force in the week beginning with the first Monday in the tax year following that in which the order is made.
(7A) An order under this section shall be framed so that any alteration to which the order relates comes into force, for the purposes of determining the amount of universal credit to which a person is entitled, on the relevant day.
(7B) In subsection (7A) “relevant day”, in relation to a person, means the first day of the first universal credit assessment period in respect of the person which begins on or after the Monday of the week specified in subsection (7).
(8) For the purposes of any review under subsection (1) above the Secretary of State shall estimate the general level of earnings in such manner as he thinks fit.
(9) If a draft order under this section is combined with a draft up-rating order under section 150 above, the report required by virtue of subsection (5) above may be combined with that required by virtue of section 150(8) above.
(10) In this section—
“the amount of the basic pension” means the first amount specified in section 44(4) of the Contributions and Benefits Act (weekly rate of Category A retirement pension);
“the specified amounts in the case of Category B, C or D retirement pensions” means—
the amount specified in paragraph 5 of Part 1 of Schedule 4 to the Contributions and Benefits Act, ...
the amount specified in paragraph 7 of Part 3 of that Schedule , and
any amount specified in regulations under section 78(9) of the Contributions and Benefits Act for a Category C retirement pension;
“the specified amounts in the case of industrial death benefit” means—
the amounts specified in paragraph 10 of Part 5 of that Schedule (apart from the amount of the initial rate), and
the amount specified in paragraph 11 of that Part of that Schedule.
(1) Any increase under section 150 above of the sums mentioned in subsection (1)(c) of that section shall take the form of a direction that those sums shall be increased by a specified percentage of their amount apart from the order and shall apply subject to section 156 and only in relation to additional pensions calculated under section 45 of the Contributions and Benefits Act by reference to final relevant years which are—
(a) earlier than the tax year preceding that in which the order comes into force; or
(b) if the order comes into force on or after 6th May in any tax year, earlier than that year.
(2) Any increase under section 150 above of the sums mentioned in subsection (1)(d), (dza), (e) or (p) of that section shall take the form of a direction that those sums shall be increased by a specified percentage of their amount apart from the order and —
(a) , in the case of the sums mentioned in subsection (1)(d) or (e) of that section, shall apply only in relation to sums calculated under Schedule 5 to the Contributions and Benefits Act by reference to periods of deferment which have ended before the coming into force of the order , and
(b) in the case of the sums mentioned in subsection (1)(p) of that section, shall apply only in relation to sums calculated under section 17 of the Pensions Act 2014 by reference to periods which have ended before the coming into force of the order.
(3) An increase in a sum such as is specified in section 150(1)(e)(ii) above shall form part of the Category A or Category B retirement pension of the person to whom it is paid and an increase in a sum such as is specified in section 150(1)(e)(i) above shall be added to and form part of that pension but shall not form part of the sum increased.
(4) Where an increment under section 15(1) of the Pensions Act—
(a) is increased in any tax year by an order under section 109 of that Act; and
(b) in that year also falls to be increased by an order under section 150 above,
the increase under that section shall be the amount that would have been specified in the order, but for this subsection, less the amount of the increase under section 109.
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) Any increase under section 150 above of any of the sums which are additions to income support mentioned in section 150(7) above shall take the form of a direction that any such sum shall be increased by a specified percentage of its amount apart from the order.
151A Up-rating of transitional state pensions under Pensions Act 2014
(1) The Secretary of State must, in each tax year, review the general level of prices in Great Britain and any changes which have taken place.
(2) If on a review it appears to the Secretary of State that the general level of prices has increased during the review period, the Secretary of State must make an order specifying a percentage by which the amounts mentioned in the following provisions of the Pensions Act 2014 are to be increased—
(a) section 9;
(b) paragraph 4(3) of Schedule 2;
(c) paragraphs 5(3) and 6 of Schedule 4;
(d) paragraphs 5(3) and 6 of Schedule 9.
(3) The percentage specified in the order must not be less than the percentage by which the general level of prices has increased during the review period.
(4) This section does not require the Secretary of State to make an order if it appears to the Secretary of State that the effect of the order on the amounts referred to in subsection (2) would be inconsiderable.
(5) Subject to subsection (5A), an order under this section must be framed so as to bring the increase in question into force in the week beginning with the first Monday in the tax year following that in which the order is made.
(5A) An order under this section must be framed so that any alteration to which the order relates comes into force, for the purposes of determining the amount of universal credit to which a person is entitled, on the relevant day.
(5B) In subsection (5A) “relevant day”, in relation to a person, means the first day of the first universal credit assessment period in respect of the person which begins on or after the Monday of the week specified in subsection (5).
(6) The Secretary of State must lay with a draft order under this section a copy of a report by the Government Actuary or the Deputy Government Actuary giving that Actuary's opinion on the likely effect on the National Insurance Fund.
(7) If a draft order under this section is combined with a draft up-rating order under section 150 or 150A, the report required by virtue of subsection (6) may be combined with that required by virtue of section 150(8) or 150A(5).
(8) For the purposes of any review under this section the Secretary of State may estimate the general level of prices in such manner as the Secretary of State thinks fit.
152 Rectification of mistakes in orders under section 150 or 150A
(1) If the Secretary of State is satisfied that a mistake (whether in computation or otherwise) has occurred in the preparation of the previous order under section 150 above, he may be order vary the amount of any one or more of the sums specified in an enactment mention in subjection (1)(a) of that section by increasing or reducing it to the level at which it would have stood had the mistake not occurred.
(1A) If the Secretary of State is satisfied that such a mistake has occurred in the preparation of the previous order under section 150A above, he may by order vary the amount of any one or more of the amounts referred to in subsection (1) of that section by increasing or reducing it to the level at which it would have stood had the mistake not occurred.
(2) Where the amount of any such sum is varied under this section, then, for the purposes of the next review and order under that section, the amount of the sum shall be taken to be, and throughout the period under review to have been, its amount as so varied.
The Secretary of State shall review the level of child benefit in April of each year, taking account of increases in the Retail Price Index and other relevant external factors.
154 Social security benefit 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 Secretary of State 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).
155 Effect of alternation of rates of benefit under Part II and 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 an Act subsequent to this Act;
(b) by an order under section 150, 150A or 152 above; or
(c) in consequence of any such Act or order altering any maximum rate of benefit;
and in this section “the commencing date” means the date fixed for payment of benefit at an altered rate to commence.
(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 passing of the relevant Act or the making of the relevant order),
except as respects any period falling before the commencing date, the benefit shall become payable at the altered rate without any claim being made for it in the case of an increase in the rate of benefit or any review of the award in the case of a decrease, and the award shall have effect accordingly.
(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 passing of an Act, or the making of an order, altering the rate of disablement pension, regulations are made varying the scale of disablement gratuities, the regulations may provide that the scale as varied shall apply only in cases where the period taken into account by the assessment of the extent of the disablement in respect of which the gratuity is awarded begins or began after such day as may be prescribed.
(6) Subject to such exceptions or conditions as may be prescribed, where—
(a) for any purpose of any Act or regulations the weekly rate at which a person contributes to the cost of providing for a child or qualifying young person, or to the maintenance of an adult dependant, is to be calculated for a period beginning on or after the commencing date for an increase in the weekly rate of benefit; but
(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 36 and 37 of the National Insurance Act 1965 (graduated retirement benefit) continue in force by virtue of regulations made under Schedule 3 to the Social Security (Consequential Provisions) Act 1975 or under Schedule 3 to the Consequential Provisions Act, regulations may make provision for applying the provisions of this section—
(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 section 24(1)(b) of the Social Security Pensions Act 1975 or section 62(1)(a) of the Contributions and Benefits Act, and
(c) to any addition under section 37(1) of the National Insurance Act 1965 (addition to weekly rate of retirement pension for widows, widowers and surviving civil partners to the amount of such benefit).
(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 above (as the case may be), to increase—
(i) the weekly sums that are payable by way of state pension under the Pensions Act 2014, 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.
156 Up-rating under section 150 above of pensions increased under section 52(3) of the 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 had died.
(2) Where in the case of any up-rating order under section 150 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 150 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.
157 Effect of alteration of rates of child benefit
(1) Subsections (3) and (4) of section 155 above shall have effect where there is an increase in the rate or any of the rates of child benefit as they have effect in relation to the rate of benefit to which that section applies.
(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.
158 Treatment of excess benefit as paid on account of child benefit
(1) In any case where—
(a) any benefit as defined in section 122 of the Contributions and Benefits Act or any increase of such benefit (“the relevant benefit or increase”) has been paid to a person for a period in respect of a child or qualifying young person; and
(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.
159 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 Secretary of State, 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 amount; 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 enactment whether or not contained in that Part; and
in relation to a person's benefit income, the alteration of any of the sums referred to in section 150, 150A or 151A above—
by any enactment; or
by an order under section 150 , 150A , 151A or 152 above,
to the extent that any such alteration affects the amount of his benefit income;
“benefit income”, in relation to any person, means so much of his income as consists of—
benefit under the Contributions and Benefits Act, other than income support;
state pension under Part 1 of the Pensions Act 2014;
personal independence payment; or
a war disablement pension or war widow's pension;
“the commencing date” in relation to an alteration, means the date on which the alteration comes into force in the case of the person in question;
“component rate”, in relation to income support, means the amount of—
the sum referred to in section 126(5)(b)(i) and (ii) of the Contributions and Benefits Act; or
any of the sums specified in regulations under section 135(1) of that Act; and
“relevant amounts” has the meaning given by subsection (1)(b) above.
159A 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 Secretary of State; and the award shall have effect accordingly.
(4) In any case where—
(a) there 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 sums referred to in section 150, 150A or 151A above by any enactment or by an order under section 150, 150A or 151A above, to the extent that any such alteration affects the amount of the recipient's benefit income;
“benefit income”, in relation to a recipient, means so much of his income as consists of—
benefit under the Contributions and Benefits Act;
state pension under Part 1 of the Pensions Act 2014;
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 relation to the recipient;
“component”, in relation to a jobseeker's allowance, means any of the sums specified in regulations under the Jobseekers Act 1995 which are relevant in calculating the amount payable by way of a jobseeker's allowance.
159B 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 Secretary of State; 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 above 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 sums referred to in section 150, 150A or 151A above by any enactment or by an order under section 150, 150A, 151A or 152 above to the extent that any such alteration affects the amount of his benefit income;
in relation to any component of a contribution-based jobseeker's allowance, its alteration by or under any enactment; and
in relation to a person's war disablement pension or war widow's or widower's pension, its alteration by or under any enactment;
“benefit income”, in relation to a person, means so much of his income as consists of benefit under the Contributions and Benefits Act , state pension under Part 1 of the Pensions Act 2014 or personal independence payment;
“the commencing date”, in relation to an alteration, means the date on which the alteration comes into force in relation to the recipient;
“component”—
in relation to contribution-based jobseeker's allowance, means any of the sums specified in regulations under the Jobseekers Act 1995 (c. 18) which are relevant in calculating the amount payable by way of a jobseeker's allowance;
in relation to state pension credit, means any of the sums specified in regulations under section 2, 3 or 12 of the State Pension Credit Act 2002;
in relation to a contributory employment and support allowance, means any of the sums specified in regulations under Part 1 of the Welfare Reform Act 2007 which are relevant in calculating the amount payable by way of a contributory employment and support allowance;
“war disablement pension” means—
any retired pay, pension or allowance granted in respect of disablement under powers conferred by or under—
the Air Force (Constitution) Act 1917 (c. 51);
the Personal Injuries (Emergency Provisions) Act 1939 (c. 82);
the Pensions (Navy, Army, Air Force and Mercantile Marine) Act 1939 (c. 83);
the Polish Resettlement Act 1947 (c. 19); or
Part 7 or section 151 of the Reserve Forces Act 1980 (c. 9); or
without prejudice to paragraph (a), any retired pay or pension to which any of paragraphs (a) to (f) of section 641(1) of the Income Tax (Earnings and Pensions) Act 2003 applies;
“war widow's or widower's pension” means—
any widow's, widower’s or surviving civil partner's pension or allowance granted in respect of a death due to service or war injury and payable by virtue of any enactment mentioned in paragraph (a) of the definition of “war disablement pension”; or
a pension or allowance for a widow, widower or surviving civil partner granted under any scheme mentioned in section 641(1)(e) or (f) of the Income Tax (Earnings and Pensions) Act 2003.
159C 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) 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 Secretary of State; 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) 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 (iii), the amount of the alteration which he proposes to make by an order under section 150 , 150A , 151A or 152 or by or under any other enactment, and
(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 an employment and support allowance is made in favour of a person before the proposed commencing date and after the date on which the statement is made, the award—
(a) may provide for the employment and support allowance to be paid as from the proposed commencing date at a rate determined by reference to the amounts of the items referred to in subsection (1)(b)(i) to (iii) which will be in force on that date, or
(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 sums referred to in section 150, 150A or 151A by any enactment or by an order under section 150, 150A, 151A or 152 to the extent that any such alteration affects the amount of his benefit income;
in relation to a person’s war disablement pension or war widow’s or widower’s pension, its alteration by or under any enactment;
“benefit income”, in relation to a person, means so much of his income as consists of benefit under the Contributions and Benefits Act , state pension under Part 1 of the Pensions Act 2014 or personal independence payment;
“the commencing date”, in relation to an alteration, means the date on which the alteration comes into force in relation to the recipient;
“component”, in relation to an employment and support allowance, means any of the sums specified in regulations under Part 1 of the Welfare Reform Act 2007 which are relevant in calculating the amount payable by way of an employment and support allowance;
“war disablement pension” and “war widow’s or widower’s pension” have the same meaning as in section 159B.
159D Effect of alterations affecting universal credit
(1) Subject to such exceptions and conditions as may be prescribed, subsection (2) or (3) 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 section 8(3)(a) of the Welfare Reform Act 2012,
(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 Secretary of State; 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) 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), the amount of the alteration which he proposes to make by an order under section 150, 150A , 151A or 152 or by or under any other enactment, and
(b) the date on which he proposes to bring the alteration in 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) 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 sums referred to in section 150, 150A or 151A by any enactment or by an order under section 150, 150A, 151A or 152 to the extent that any such alteration affects the amount of his benefit income;
in relation to any component of a contribution-based jobseeker's allowance or a contributory employment and support allowance, means its alteration by or under any enactment;
in relation to any other matter, has such meaning as may be prescribed;
“benefit income”, in relation to a person, means so much of his income as consists of benefit under the Contributions and Benefits Act , state pension under Part 1 of the Pensions Act 2014 or personal independence payment;
“the commencing date”, in relation to an alteration, means the date on which the alteration comes into force in relation to the recipient;
“component”—
in relation to contribution-based jobseeker's allowance, means any of the sums specified in regulations under the Jobseekers Act 1995 which are relevant in calculating the amount payable by way of a jobseeker's allowance;
in relation to a contributory employment and support allowance, means any of the sums specified in regulations under Part 1 of the Welfare Reform Act 2007 which are relevant in calculating the amount payable by way of such an allowance;
“element”, in relation to universal credit, means any of the amounts specified in regulations under sections 9 to 12 of the Welfare Reform Act 2012 which are included in the calculation of an award of universal credit.
159E 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 Secretary of State; 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 is made in the House of Commons by or on behalf of the Secretary of State which specifies—
(a) the amount of the alteration in the rate of any component of personal independence payment which he proposes to make by an order under section 150 or 152 or by or under any other enactment, and
(b) the date on which he proposes to bring the alteration in force (“the proposed commencing date”).
(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 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 sections 78 and 79 of the Welfare Reform Act 2012).
160 Implementation of increase 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 Secretary of State, 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 135(1) of the Contributions and Benefits Act.
160A Implementation of increase 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 Secretary of State; 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;
(aa) personal independence payment; or
(b) a jobseeker'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 allowance, means any of the amounts determined in accordance with regulations made under section 4(5) of the Jobseekers Act 1995.
160B 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 Secretary of State; and the award shall have effect accordingly.
(3) Subsection (2) does not apply where, in consequence of the recipient or other person reaching the qualifying age, a question arises in relation to the recipient's entitlement to—
(a) a benefit under the Contributions and Benefits Act; or
(b) personal independence payment.
(4) Subsection (2) does not apply where, in consequence of the recipient or other person reaching the qualifying age, a question arises in relation to the recipient's entitlement to an employment and support allowance, other than—
(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 2007.
(1) The National Insurance Fund shall be maintained under the control and management of the Commissioners for Her Majesty’s Revenue and Customs.
(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 present to Parliament annually an account of the securities in which money in the National Insurance Fund is for the time being invested.
(1) Contributions received by the Inland Revenue ... shall be paid by them into the National Insurance Fund after deducting ... the appropriate national 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's 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 Great Britain by virtue of paragraph 6 of Schedule 2 to the Contributions and Benefits Act, as remains after the deduction by them of any administrative costs attributable to its recovery,
(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 national 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; and
(ea) in the case of Class 3A contributions, 15.5 per cent of the amount estimated to be the total of those contributions;
(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(l)(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 after consulting the Government Actuary or the Deputy Government Actuary 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 paragraph (a) of subsection (5) above to the primary threshold or the upper earnings limit shall be taken as a reference to the equivalent of that threshold or limit prescribed under section 5(4) of the Contributions and Benefits Act.
(7) The Treasury may by order amend any of paragraphs (a) to (f) of subsection (5) above in relation to any tax year, by substituting for the percentage for the time being specified in that paragraph a different percentage.
(8) No order under section (7) above shall substitute a figure which represents an increase or decrease in the appropriate national health service allocation of more than—
(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 national health service allocation in respect of contributions of any class there shall be deducted such amount as the Inland Revenue may estimate to be the portion of the total expenses incurred by them or any other government department in collecting contributions of that class which is fairly attributable to that allocation, and the remainder shall be paid the Inland Revenue to the Secretary of State towards the cost—
(a) of the national health service in England;
(b) of that service in Wales; and
(c) of that service in Scotland,
in such shares as the Treasury may determine.
(10) The Inland Revenue shall pay any amounts deducted in accordance with subsection (9) above 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 sections of the Contributions and Benefits Act—
(a) section 116(2) (H.M. forces);
(b) section 117(1) (mariners, airmen, etc.);
(c) section 120(1) (continental shelf workers),
and in relation to any contributions which are reduced under section 6(5) of that Act.
(1) There shall be paid out of the National Insurance Fund—
(za) state pension and lump sums under Part 1 of the Pensions Act 2014;
(zb) bereavement support payment under section 30 of the Pensions Act 2014;
(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 , statutory parental bereavement pay or statutory neonatal care pay, falls to be paid by or on behalf of the Inland Revenue or to be set off against sums payable to the Inland Revenue otherwise than on account of contributions;
(e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) There shall be paid out of money provided by Parliament—
(a) any administrative expenses of the Secretary of State or other government department in carrying into effect the Contributions and Benefits Act , Part 1 of the Pensions Act 2014 , section 30 of that Act or this Act;
(aa) any administrative expenses of the Secretary of State in supplying information about benefits under Part II of that Act in accordance with regulations under section 23 of the Welfare Reform and Pensions Act 1999;
(b) benefit under Part III of the Contributions and Benefits Act, other than guardian's allowance;
(c) benefit under Part V of that Act;
(d) any sums payable by way of the following—
(i) income support;
(ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(iii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(iv) rate rebate subsidy;
(v) rent rebate subsidy;
(vi) rent allowance subsidy;
(vii) council tax benefit subsidy;
(e) payments by the Secretary of State into the social fund under section 167(3) below;
(f) child benefit;
(g) Christmas bonus if the relevant qualifying benefit is payable out of such money;
(h) any sums falling to be paid by the Secretary of State or the Inland Revenue under or by virtue of this Act by way of travelling expenses;
(i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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 statistic relating to the operation of Part I of the Contributions and Benefits Act, and
(b) on behalf of the Secretary of State with a view to obtaining statistics relating to the operation of Parts II to VI and XI of that Act or Part 1 of the Pensions Act 2014or section 30 of that Act.
(4) Any sums required by any person for the purpose of paying any secondary Class 1 contributions , or any Class 1A or 1B contributions, which are payable by him in respect of an earner in consequence of the earner's employment in an office of which the emoluments are payable out of the Consolidated Fund shall be paid out of that Fund.
(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.
(1) Subject to section 38 of the Jobseekers Act 1995, section 27 of the Welfare Reform Act 2007 and to the following provisions of this section, so far as it relates to payments out of money provided by Parliament, any sum recovered by the Secretary of State under or by virtue of this Act shall be paid into the Consolidated Fund.
(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) Sums repaid by virtue of paragraph 1(4)(e) of Schedule 9 to this Act as it has effect for the purposes of schemes under paragraph 2 or 4 of Schedule 8 to the Contributions and Benefits Act shall be paid into the Consolidated Fund.
(5) There shall be paid into the National Insurance Fund—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) sums recovered by the Secretary of State by virtue of a scheme under paragraph 2 or 4 of Schedule 8 to the Contributions and Benefits Act making provision by virtue of paragraph 4 of Schedule 9 to this Act.
(6) Any sums recovered by the Secretary of State under section 15A above... shall be paid—
(a) into the Consolidated Fund, to the extent that the Secretary of State estimates that those sums relate to payments out of money provided by Parliament; and
(b) into the National Insurance Fund, to the extent that he estimates that they relate to payments out of that Fund.
(7) Any sums repaid to the Secretary of State in pursuance of section 119(1) of the 1975 Act (which related to the effect of adjudication and was repealed subject to a saving in relation to certain reviews and appeals) shall—
(a) be paid by him into the Consolidated Fund in so far as they represent benefit which under section 163 above is payable out of money provided by Parliament and not out of the National Insurance Fund; and
(b) otherwise, be paid by him into that Fund.
(7) Any sums received by the Secretary of State under regulations made by virtue of section 15A(2)(b) above shall be paid into the Consolidated Fund.
(8) All penalties recovered by the Secretary of State under section 115A or 115B above shall be paid into the Consolidated Fund.
165 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 Secretary of State out of money provided by Parliament to the Inland Revenue for payment into the National Insurance Fund
(a) such payments by way of adjustment as the Secretary of State determines (in accordance with any directions of the Treasury) to be appropriate in consequence of the operation of any enactment or regulations relating to—
(i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(iii) the repayment or offsetting of benefit as defined in section 122 of the Contributions and Benefits Act , universal credit, personal independence payment or other payments; and
(b) such payments by way of adjustment as the Inland Revenue determine to be appropriate in consequence of the operation of any enactment or regulations relating to—
(i) statutory sick pay; ...
(ii) statutory maternity pay;
(iii) ... statutory paternity pay;
(iv) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(v) statutory adoption pay; ...
(vi) statutory shared parental pay, ...
(vii) statutory parental bereavement pay , and
(viii) statutory neonatal care 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 Secretary of State, in relation to payments falling to be made by him, or
(b) in Inland Revenue, in relation to payments falling to be made by them;
and any determination by the Secretary of State under that subsection must be made in accordance with any directions given by the Treasury.
(3) The payments mentioned in subsection (2) above are the following, that is to say—
(a) any payments falling to be made by way of adjustment by virtue of subsection (1)(a) and (b) above;
(b) any 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 provided by Parliament; and
(c) any 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 Secretary of State or another government department or into the Consolidated Fund; or
(ii) into the National Insurance Fund out of money provided by Parliament.
(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 Secretary of State, by the Secretary of State 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 163(2)(a) above , or in carrying into effect any relevant legislation, excluding any expenses which the Treasury may direct, or any enactment may require, to be excluded from the Inland Revenue's estimate under this subsection, and
(b) such sums as the Secretary of State may estimate (in accordance with any directions given by the Treasury) to be the amount of the administrative expenses incurred as mentioned in section 163(2)(a) or (aa) above by any government department other than the Inland Revenue, excluding the expenses specified in subsection (6) below.
(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 , statutory parental bereavement pay or statutory neonatal care 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 effect of provisions of the Contributions and Benefits Act or this Act relating to the benefits which by virtue of section 163(2) above , section 20 of the State Pension Credit Act 2002 section 27 of the Welfare Reform Act 2007 or section 148 of the Welfare Reform Act 2012 are payable out of the money provided by Parliament; and
(b) any other category of expenses which the Treasury may direct, or any enactment may require, to be excluded from the Secretary of State's estimate under subsection (5)(b) above;
but none of the administrative expenses of the Christmas bonus shall be excluded from that estimate by virtue of paragraph (a) or (b) above.
(1) As from the end of the period of 5 years beginning with 6th April 1990, or such shorter period as the Secretary of State may direct, the Government Actuary or the Deputy Government Actuary shall review the operation during that period of—
(a) the 1975 Act;
(b) Parts I to VI of the Contributions and Benefits Act (except Part I of Schedule 8);
(c) the provisions of the Jobseekers Act 1995 relating to a contribution-based jobseeker's allowance; and
(d) this Act , Chapter II of Part I of the Social Security Act 1998 and Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 so far as they relate to the provisions specified in paragraphs (b) and (c) above.
(2) As from the end of each review period, the Government Actuary or Deputy Government Actuary shall review the operation during that period of—
(a) Parts I to VI of the Contributions and Benefits Act (except Part I of Schedule 8);
(b) the provisions of the Jobseekers Act 1995 relating to a contribution-based jobseeker's allowance;
(ba) the provisions of Part 1 of the Welfare Reform Act 2007 relating to contributory employment and support allowance; and
(c) this Act , Chapter II of Part I of the Social Security Act 1998 and Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 so far as they relate to the provisions specified in paragraphs (a) to (ba) above.
(3) For the purposes of subsection (2) above, a review period is—
(a) the period of five tax years, or
(b) such shorter period as the Treasury may direct in respect of any review.
from the end of the last period to be subject to a review under this section.
(4) It shall be the object of a review under this section to determine the extent to which level at which the National Insurance Fund stands from year to year may be expected in the longer term to bear a proper relation to demands in respect of payments of benefit; and for this purpose the Actuary shall take into account—
(a) current rates of contributions;
(b) the yield to be expected from contributions in the longer term; and
(c) such other matters as he considers to be relevant as affecting the present and future level of the Fund.
(5) After completing his review, the Government Actuary or Deputy Government Actuary shall report to the Secretary of State and the Treasury his opinion on the question referred to in subsection (4) above; and the Treasury shall lay a copy of the report before Parliament.
(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 Secretary of State and payments out of it shall be made by him.
(3) The Secretary of State shall make payments into the social fund of such amounts, at such times and in such manner as he may with the approval of the Treasury determine.
(4) Accounts of the social fund shall be prepared in such form, and in such manner and at such times, as the Treasury may direct, and the Comptroller and Auditor General shall examine and certify every such account and shall lay copies of it, together with his report, before Parliament.
(5) The Secretary of State shall prepare an annual report on the social fund.
(6) A copy of every such report shall be laid before each House of Parliament.