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Social Security Administration Act 1992
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- UK Public General Acts
- 1992 c. 5
- Part IX
- Section 148A
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- Original: King's Printer Version
- Revised Version 31/3/2020
- Revised Version 31/3/2019
- Revised Version 30/11/2018
- Revised Version 31/8/2017
- Revised Version 30/6/2017
- Revised Version 31/3/2017
- Revised Version 30/9/2016
- Revised Version 31/5/2016
- Revised Version 29/2/2016
- Revised Version 31/8/2015
- Revised Version 31/5/2015
- Revised Version 28/2/2015
Changes to legislation:
Social Security Administration Act 1992, Section 148A is up to date with all changes known to be in force on or before 27 April 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes to Legislation
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Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
- Act applied (with modifications) by S.I. 2018/1125 reg. 8 (This amendment not applied to legislation.gov.uk. S.I. 2018/1125, reg. 8 omitted (31.12.2020) by virtue of Private International Law (Implementation of Agreements) Act 2020 (c. 24), s. 4(3), Sch. 5 para. 4(4))
- Act modified by S.I. 2019/1302 art. 2 (This amendment not applied to legislation.gov.uk S.I. 2019/1302 revoked (17.12.2020) by The Social Security (Iceland, Liechtenstein and Norway) (Citizens’ Rights Agreement) (Revocation) Order 2020 (S.I. 2020/1569), arts. 1(2), 2)
- Act modified by S.I. 2019/1303 art. 2 (This amendment not applied to legislation.gov.uk. S.I. 2019/1303 revoked (17.12.2020) by The Social Security (Switzerland) (Citizens’ Rights Agreement) (Revocation) Order 2020 (S.I. 2020/1570), arts. 1(2), 2)
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 2G(1)(d) inserted by 2012 c. 5 s. 59(5)
- s. 5(1A)-(1C) inserted by 2009 c. 24 s. 22(2)(b) (This amendment not applied to legislation.gov.uk. S. 22 repealed (1.4.2013) by 2012 c. 5, s. 101(2); S.I. 2013/358, art. 4(2))
- s. 78A inserted by 2009 c. 24 s. 16(2) (This amendment not applied to legislation.gov.uk. Ss. 16-21 repealed (1.4.2013) by 2012 c. 5, s. 73; S.I. 2012/3090, art. 2(1)(b))
- s. 121B(1)(aa) inserted by 2007 asp 3 Sch. 5 para. 19(a) (S. 121B repealed by Finance Act 2008 (c. 9), Sch. 43 para. 14)
- s. 121B(4) words inserted by 2007 asp 3 Sch. 5 para. 19(b) (S. 121B repealed by Finance Act 2008 (c. 9), Sch. 43 para. 14)
- s. 122F(5) inserted by 2012 c. 5 Sch. 4 para. 12(4)
- s. 122G inserted by 2009 c. 24 s. 18 (This amendment not applied to legislation.gov.uk. Ss. 16-21 repealed (1.4.2013) by 2012 c. 5, s. 73; S.I. 2012/3090, art. 2(1)(b))
- s. 122H inserted by 2009 c. 24 s. 20(3) (This amendment not applied to legislation.gov.uk. Ss. 16-21 repealed (1.4.2013) by 2012 c. 5, s. 73; S.I. 2012/3090, art. 2(1)(b))
- s. 134(2)-(2B) substituted for s. 134(2) by 2007 c. 5 s. 37
- s. 148AB inserted by 2008 c. 30 Sch. 4 para. 14 (This amendment not applied to legislation.gov.uk. Sch. 4 paras. 13-22 repealed (1.10.2014) without ever being in force by 2014 c. 19, Sch. 12 para. 96(c); S.I. 2014/2377, art. 2(1)(a)(ii)(3)(c))
- s. 148AB(1) (2) words substituted by 2011 c. 19 Sch. 3 para. 8(2)
- s. 148AB(9) inserted by 2011 c. 19 Sch. 3 para. 8(3)
- s. 151(10)(b)(i) (ii) repealed by 2012 c. 5 Sch. 14 Pt. 1
- s. 160C inserted by 2012 c. 5 Sch. 2 para. 24
- s. 165(1)(b)(viii) and word inserted by 2023 c. 20 Sch. para. 19(2)(b)
- s. 190(1)(ac) inserted by 2009 c. 24 s. 21 (This amendment not applied to legislation.gov.uk. Ss. 16-21 repealed (1.4.2013) by 2012 c. 5, s. 73; S.I. 2012/3090, art. 2(1)(b))
- Sch. 4 Pt. 3 para. 5 word substituted by S.I. 2010/978 art. 2
[F1148ARevaluation of low earnings thresholdU.K.
(1)The Secretary of State shall in the tax year preceding the first appointed year and in each subsequent tax year [F2up 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.]
Textual Amendments
F1S. 148A inserted (8.1.2001 for specified purposes, 25.1.2001 for specified purposes, 6.4.2002 in so far as not already in force) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 33(1), 86; S.I. 2000/2950, art. 6 (as amended by S.I. 2000/3166, art. 3); S.I. 2001/153, art. 2(c)
F2Words in s. 148A(1) inserted (6.4.2016 with effect in accordance with art. 1(2) of the amending S.I.) by The Pensions Act 2014 (Consequential and Supplementary Amendments) Order 2016 (S.I. 2016/224), art. 3(2)
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