Social Security Administration (Northern Ireland) Act 1992

145 Adjustments between National Insurance Fund and Consolidated Fund. N.I.

[F1 (1) There shall be made out of the National Insurance Fund into the Consolidated Fund, or [F2 by the Department out of money appropriated by Measure to the Inland Revenue for payment into the National Insurance Fund]—

(a) such payments by way of adjustment as the Department determines (in accordance with any directions of the Department of Finance and Personnel) to be appropriate in consequence of the operation of any statutory provision relating to—

F3 (i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3 (ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4 (iii) the repayment or offsetting of benefit as defined in section 121 of the Contributions and Benefits Act [F5 , universal credit] [F6 , personal independence payment] or other payments; and

(b) such payments by way of adjustment as the Inland Revenue determine to be appropriate in consequence of the operation of any statutory provision relating to—

(i) statutory sick pay; F7 . . .

(ii) statutory maternity pay.

[F8 (iii) [F9 statutory paternity pay;]

(iv) [F9 statutory adoption pay; F10 ...]]

(v) [F9 statutory shared parental pay.]][F11 ; and

(vi) statutory parental bereavement pay.]

(2) Where any such payments as are specified in subsection (3) below fall to be made by way of adjustment, then, subject to subsection (4) below,—

(a) the amount of the payments to be made shall be taken to be such, and

(b) payments on account of them shall be made at such times and in such manner,

as may be determined [F12 by the appropriate authority].

[F13 (2A) In subsection (2) above “the appropriate authority” means—

(a) the Department, in relation to payments falling to be made by it, or

(b) the Inland Revenue, in relation to payments falling to be made by them;

and any determination by the Department under that subsection must be made in accordance with any directions given by the Department of Finance and Personnel.]

(3) The payments mentioned in subsection (2) above are the following, that is to say—

(a) any such payments falling to be made by way of adjustment under [F14 subsection (1) (b)] above;

(b) any such payments falling to be made by way of adjustment in consequence of the operation of any enactment or regulations relating to child benefit—

(i) out of the National Insurance Fund into the Consolidated Fund, or

(ii) into the National Insurance Fund out of money appropriated by Measure; and

(c) any such payments falling to be made by way of adjustment in circumstances other than those mentioned in subsection (1) or paragraph (b) above—

(i) out of the National Insurance Fund either to the Department or another government department or into the Consolidated Fund; or

(ii) into the National Insurance Fund out of money appropriated by Measure.

(4) In relation to payments falling within paragraph (a) or (c) of subsection (3) above, subsection (2) above only applies in such cases or classes of case as may be [F15 specified-

(a) in relation to payments falling to be made by the Department, by the Department by order made with the concurrence of the Inland Revenue, or

(b) in relation to payments falling to be made by the Inland Revenue, by the Inland Revenue by order].

[F16 (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—

F17 (a) [such sums as the Inland Revenue may estimate to be the amount of the administrative expenses incurred by them as mentioned in section 143(2)(a) above [F18 , or in carrying into effect any] [F19 relevant legislation], excluding any expenses which the Treasury may direct, or any statutory provision may require, to be excluded from the Inland Revenue’s estimate under this subsection, and]

(b) such sums as the Department may estimate (in accordance with any directions given by the Department of Finance and Personnel) to be the amount of the administrative expenses incurred as mentioned in section 143(2)(a) [F20 or (aa)] above by any government department other than the Inland Revenue, excluding the expenses specified in subsection (6) below.

[F21 (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.]

[F22 (5B) In subsection (5)(a) “relevant legislation” means—

(a) legislation relating to ordinary statutory paternity pay, additional statutory paternity pay [F23 , statutory adoption pay or statutory parental bereavement pay] ,

(b) the National Insurance Contributions Act 2014, or

(c) the National Insurance Contributions Act 2015.]

(6) The expenses excluded from the estimate under subsection (5)(b) above are —

F5 (a) expenses attributable to the carrying into effect of provisions of the Contributions and Benefits Act or this Act relating to [F24 state pension credit [F25 , income-related employment and support allowance] [F4 , universal credit] or] the benefits which by virtue of section 143(2) above are payable out of money appropriated by Measure; and

(b) any other category of expenses which the Department of Finance and Personnel may direct, or any statutory provision may require, to be excluded from the Department’s estimate under subsection (5)(b) above;

but none of the administrative expenses of the Christmas bonus shall be excluded from that estimate by virtue of paragraph (a) or (b) above.

(7) In this section “Consolidated Fund” means the Consolidated Fund of Northern Ireland or the Consolidated Fund of the United Kingdom as appropriate.]

Textual Amendments

F1 S. 145(1) substituted (24.3.1999 for certain purposes, otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2), 3(1), Sch. 1 para. 33(2) (subject to transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6 of the said S.R.)

F2 Words in s. 145(1) substituted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 47(2) (subject to transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6 of the said S.R.)

F3 S. 145(1)(a)(i)(ii) omitted (retrospective to 5.10.1999) by virtue of 1999 c. 30, s. 81, Sch. 11 para. 18 (the amendments being in place of those made by 1999 c. 10, Sch. 3 para. 49(3)); and those same sub-paras. repealed (6.4.2000) by 1999 c. 30, s. 88, Sch. 13 Pt. VII; S.I. 1999/3420, art. 4

F4 Words in s. 145(1)(a)(iii) inserted (2.5.2016 for specified purposes, 27.9.2017 in so far as not already in force) by The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006), art. 2(2), Sch. 2 para. 21(a); S.R. 2016/215, art. 2(2)(c)(v)(dd); S.R. 2017/190, art. 4(1)(2)(g)(ii)

F5 Words in s. 145(6)(a) inserted (2.5.2016 for specified purposes, 27.9.2017 in so far as not already in force) by The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006), art. 2(2), Sch. 2 para. 21(b); S.R. 2016/215, art. 2(2)(c)(v)(dd); S.R. 2017/190, art. 4(1)(2)(g)(ii)

F6 Words in s. 145(1)(a)(iii) inserted (20.6.2016) by The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006), art. 2(2), Sch. 9 para. 22; S.R. 2016/215, art. 3(2)

F7 Word at the end of s. 145(1)(b)(i) repealed (8.12.2002) by The Employment (Northern Ireland) Order 2002 (S.I. 2002/2836 (N.I. 2)), arts. 1(2)(3), art. 7(2)(a)(i); S.R. 2002/356, art. 2(2), Sch. 1 Pt. II

F8 S. 145(1)(b)(iii)-(v) substituted for s. 145(1)(b)(iii)-(iv) (1.10.2010) by The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947), art. 1(3), Sch. 1 para. 26(2); S.R. 2010/295, art. 3(d)

F9 S. 145(1)(b)(iii)-(v) substituted (15.3.2015 for specified purposes, 5.4.2015 in so far as not already in force) by Work and Families Act (Northern Ireland) 2015 (c. 1), s. 23(1), Sch. 1 para. 3(5)(a); S.R. 2015/86, arts. 3(2)(i), 4(2)(h), 5 (with art. 7(2))

F10 Word in s. 145(1)(b)(iv) omitted (23.3.2022) by virtue of Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5), ss. 4, 5(5)(6), Sch. Pt. 1 para. 13(2)(a); S.R. 2022/136, arts. 2, 3

F11 S. 145(1)(b)(vi) and words inserted (23.3.2022) by Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5), ss. 4, 5(5)(6), Sch. Pt. 1 para. 13(2)(b); S.R. 2022/136, arts. 2, 3

F12 Words in s. 145(2) substituted (24.3.1999 for certain purposes, otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2), 3(1), Sch. 1 para. 33(3) (subject to transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6 of the said S.R.)

F13 S. 145(2A) inserted (24.3.1999 for certain purposes, otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2), 3(1), Sch. 1 para. 33(4) (subject to transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6 of the said S.R.)

F14 Words in s. 145(3)(a) substituted (retrospective to 5.10.1999) by 1999 c. 30, s. 81, Sch. 11 para. 18 (the amendment being in place of that made by 1999 c. 10, Sch. 3 para. 49(3))

F15 S. 145(4)(a)(b) substituted for words in s. 145(4) (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 47(3) (subject to transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6 of the said S.R.)

F16 S. 145(5)-(7) substituted for s. 145(5) (24.3.1999 for certain purposes, otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2), 3(1), Sch. 1 para. 33(6) (subject to transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6 of the said S.R.)

F17 S. 145(5)(a): By Work and Families Act (Northern Ireland) 2015 (c. 1 (N.I.)), s. 23(1), Sch. 1 para. 3(5)(b); S.R. 2015/86, art.3(2)(i)(5), 4(2)(h)(5) (with art. 7(2)), it is provided that (15.3.2015 for specified purposes, 5.4.2015 in so far as not already in force) for the words "ordinary statutory paternity pay, additional statutory paternity pay or statutory adoption pay" there shall be substituted the words "statutory paternity pay, statutory adoption pay or statutory shared parental pay"

F18 Words in s. 145(5)(a) inserted (8.12.2002) by The Employment (Northern Ireland) Order 2002 (S.I. 2002/2836 (N.I. 2)), art. 7(2)(b); S.R. 2002/356, art. 2(2), Sch. 1 Pt. II

F19 Words in s. 145(5)(a) substituted (12.2.2015) by National Insurance Contributions Act 2015 (c. 5), s. 7(2)(a)

F20 Words in s. 145(5)(b) inserted (1.12.2000) by S.I. 1999/3147 (N.I. 11), art. 74, Sch. 9 para. 16 (with art. 75); S.R. 2000/133, art. 2(3)(d), Sch. Pt. IV

F21 S. 145(5A) inserted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act (Northern Ireland) 2002 (c. 14), ss. 14, 21(2), Sch. 2 Pt. 2 para. 16(a); S.R. 2002/366, art. 2(l); S.R. 2003/373, art. 2

F22 S. 145(5B) inserted (12.2.2015) by National Insurance Contributions Act 2015 (c. 5), s. 7(2)(b)

F23 Words in s. 145(5B)(a) substituted (23.3.2022) by Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5), ss. 4, 5(5)(6), Sch. Pt. 1 para. 13(3); S.R. 2022/136, arts. 2, 3

F24 Words in s. 145(6)(a) inserted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act (Northern Ireland) 2002 (c. 14), ss. 14, 21(2), Sch. 2 Pt. 2 para. 16(b); S.R. 2002/366, art. 2(l); S.R. 2003/373, art. 2

F25 Words in s. 145(6)(a) inserted (27.10.2008) by Welfare Reform Act (Northern Ireland) 2007 (c. 2), s. 60(1), Sch. 3 para. 4(23); S.R. 2008/276, art. 2(2)(d), Sch. Pt. 2

Modifications etc. (not altering text)

C1 S. 145 modified (25.10.2022) by Health and Social Care Levy (Repeal) Act 2022 (c. 43), Sch. para. 7(5) (with Sch. para. 8)