OpenLegislation

The Employment and Support Allowance Regulations (Northern Ireland) 2008

S.R. 2008/280 · Made 1 July 2008 · Extends to Northern Ireland

Not fully up to date. 22 changes made by later legislation have not yet been written into this text, which is revised to 16 July 2026.

See the changes not yet applied
ProvisionChangeMade by
reg. 2(1)words insertedThe Social Security (Miscellaneous Amendments) Regulations (Northern Ireland) 2026 reg. 6(2)(a)
reg. 2(1)words insertedThe Social Security (Miscellaneous Amendments) Regulations (Northern Ireland) 2026 reg. 6(2)(b)
reg. 107(5A)(ea)insertedThe Social Security (Miscellaneous Amendments) Regulations (Northern Ireland) 2026 reg. 6(3)
reg. 112(8)(b)(va)insertedThe Social Security (Miscellaneous Amendments) Regulations (Northern Ireland) 2026 reg. 6(4)
reg. 115(5A)(fa)insertedThe Social Security (Miscellaneous Amendments) Regulations (Northern Ireland) 2026 reg. 6(5)
Sch. 6 para. 19(8)(b)words substitutedThe Social Security (Miscellaneous Amendments) Regulations (Northern Ireland) 2026 reg. 6(6)
Sch. 8 para. 40(1A)(ea)insertedThe Social Security (Miscellaneous Amendments) Regulations (Northern Ireland) 2026 reg. 6(7)(a)
Sch. 8 para. 40(2)-(6)words insertedThe Social Security (Miscellaneous Amendments) Regulations (Northern Ireland) 2026 reg. 6(7)(b)
Sch. 9 para. 27(1A)words insertedThe Social Security (Miscellaneous Amendments) Regulations (Northern Ireland) 2026 reg. 6(8)(a)
Sch. 9 para. 27(2)-(5)words insertedThe Social Security (Miscellaneous Amendments) Regulations (Northern Ireland) 2026 reg. 6(8)(b)
Sch. 9 para. 27(6)words insertedThe Social Security (Miscellaneous Amendments) Regulations (Northern Ireland) 2026 reg. 6(8)(b)
reg. 2(1)words insertedThe Social Security (Income and Capital Disregards) (Amendment) Regulations (Northern Ireland) 2026 reg. 5(2)(a)
reg. 2(1)words insertedThe Social Security (Income and Capital Disregards) (Amendment) Regulations (Northern Ireland) 2026 reg. 5(2)(b)
reg. 107(5A)(eb)insertedThe Social Security (Income and Capital Disregards) (Amendment) Regulations (Northern Ireland) 2026 reg. 5(3)
reg. 112(8)(b)(vb)insertedThe Social Security (Income and Capital Disregards) (Amendment) Regulations (Northern Ireland) 2026 reg. 5(4)
reg. 115(5A)(fb)insertedThe Social Security (Income and Capital Disregards) (Amendment) Regulations (Northern Ireland) 2026 reg. 5(5)
Sch. 6 para. 19(8)(b)words insertedThe Social Security (Income and Capital Disregards) (Amendment) Regulations (Northern Ireland) 2026 reg. 5(6)
Sch. 8 para. 40(1A)(eb)insertedThe Social Security (Income and Capital Disregards) (Amendment) Regulations (Northern Ireland) 2026 reg. 5(7)(a)
Sch. 8 para. 40(2)-(6)words insertedThe Social Security (Income and Capital Disregards) (Amendment) Regulations (Northern Ireland) 2026 reg. 5(7)(b)
Sch. 9 para. 27(1A)words insertedThe Social Security (Income and Capital Disregards) (Amendment) Regulations (Northern Ireland) 2026 reg. 5(8)(a)
Sch. 9 para. 27(2)-(5)words insertedThe Social Security (Income and Capital Disregards) (Amendment) Regulations (Northern Ireland) 2026 reg. 5(8)(b)
Sch. 9 para. 27(6)words insertedThe Social Security (Income and Capital Disregards) (Amendment) Regulations (Northern Ireland) 2026 reg. 5(8)(b)

Social Security

Made 1st July 2008

Coming into operation in accordance with regulation 1

The Department for Social Development makes the following Regulations in exercise of the powers conferred by section 5(1) of the Social Security Administration (Northern Ireland) Act 1992f1 and Article 21(1)(a) of the Social Security (Northern Ireland) Order 1998f2, and now vested in itf3, and sections 2(1)(a) and (c) and (4)(a) and (c), 3(1)(c), (2)(b) and (d) and (3), 4(2)(a), (3) and (6)(a) and (c), 5(2) and (3), 8(1) to (3), (4)(a) and (b), (5) and (6), 9(1) to (3) and (4)(a) and (b), 11(1), (2)(a) to (g), (3) to (5), (6)(a) and (7)(c), 12(1), (2)(a) to (h) and (3) to (7), 14(1) and (2)(a) and (b), 16(2)(a) and (4), 17, 18(1), (2) and (4), 20(2) to (7), 23(1) and (3), 24(1), (2)(b) and (3), 25(1) and (2) and 26(1) of, and paragraphs 1(4), 3(2), 4(1)(a) and (c), (3) and (4), 6(1)(b), (2) to (5), (7) and (8) of Schedule 1 and paragraphs 1 to 7, 8(1), 9, 10, 12 and 14 of Schedule 2 to, the Welfare Reform Act (Northern Ireland) 2007f4.

This Rule contains only regulations made by virtue of, or consequential upon, provisions of Part 1 of the Welfare Reform Act (Northern Ireland) 2007.C1C2C3

Annotations to the whole text

Modifications

C1

Rules applied (with modifications) (1.10.2010) by The Employment and Support Allowance (Transitional Provisions and Housing Benefit) (Existing Awards) Regulations (Northern Ireland) 2010 (S.R. 2010/312), regs. 1, 16(1)(2)(e)(3), Sch. 2 Pt. 3 (with reg. 3)

C2

Rules applied (with modifications) (1.10.2010) by The Employment and Support Allowance (Transitional Provisions and Housing Benefit) (Existing Awards) Regulations (Northern Ireland) 2010 (S.R. 2010/312), regs. 1, 6(1)(2)(e), Sch. 1 Pt. 2 (with reg. 3)

C3

Rules modified (temp.) (8.4.2020) by The Social Security (Coronavirus) (Prisoners) Regulations (Northern Ireland) 2020 (S.R. 2020/63), regs. 1(1), 2(1)(2)(d) (with reg. 6(2))

Footnotes

f1

1992 c. 8; section 5(1) was amended by Article 3(1) of the Social Security (Amendment) (Northern Ireland) Order 1993 (S.I 1993/1579 (N.I. 8)), Article 70 of, and paragraph 60(1) of Schedule 6 to, the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)) and paragraph 4(4) of Schedule 3 to the Welfare Reform Act (Northern Ireland) 2007 (c. 2 (N.I.))

f2

S.I. 1998/1506 (N.I. 10)

f3

See Article 8(b) of S.R. 1999 No. 481

f4

2007 c. 2 (N.I.); see definitions of “employment” and “employed”, “period of limited capability for work” and “week” in section 24(1)

Contents

  1. Part 1: GENERAL
  2. 1citation, commencement and application
  3. 2Interpretation
  4. 2ADisapplication of section 1(1A) of the Administration Act
  5. 3Rounding of fractions
  6. Part 2: THE ASSESSMENT PHASE
  7. 4The end of the assessment phase
  8. 5The assessment phase – previous claimants
  9. 6The assessment phase – claimants appealing against a decision Repealed
  10. 7Circumstances where the condition that the assessment phase has ended before entitlement to the support component ...arises does not apply
  11. Part 3: CONDITIONS OF ENTITLEMENT – CONTRIBUTORY ALLOWANCE
  12. 7AConditions relating to national insurance and relevant earnings
  13. 8Relaxation of the first contribution condition
  14. 9Condition relating to youth – claimants aged 20 or over but under 25
  15. 10Condition relating to youth – previous claimants
  16. 11Condition relating to youth – residence or presence
  17. 12Condition relating to youth – full-time education
  18. 13Modification of the relevant benefit year
  19. Part 4: CONDITIONS OF ENTITLEMENT – INCOME-RELATED ALLOWANCE
  20. 14Meaning of education
  21. 15Claimants to be treated as receiving education
  22. 16Claimants not to be treated as receiving education
  23. 17Course of study
  24. 18Circumstances in which the condition that the claimant is not receiving education does not apply
  25. Part 5: LIMITED CAPABILITY FOR WORK
  26. 19Determination of limited capability for work
  27. 20Certain claimants to be treated as having limited capability for work
  28. 21Information required for determining capability for work
  29. 22Failure to provide information in relation to limited capability for work
  30. 23Claimant may be called for a medical examination to determine whether the claimant has limited capability for work
  31. 24Matters to be taken into account in determining good cause in relation to regulation 22 or 23
  32. 25Hospital patients
  33. 26Claimants receiving certain regular treatment
  34. 27Claimant to be treated as having limited capability for work throughout a day
  35. 28Night workers
  36. 29Exceptional circumstances
  37. 30Conditions for treating a claimant as having limited capability for work until a determination about limited capability for work has been made
  38. 31Claimant who claims jobseeker’s allowance to be treated as not having limited capability for work Repealed
  39. 32Certain claimants to be treated as not having limited capability for work
  40. 32AClaimants to be treated as not having limited capability for work at the end of the period covered by medical evidence
  41. 33Additional circumstances where claimants are to be treated as having limited capability for work
  42. Part 6: LIMITED CAPABILITY FOR WORK-RELATED ACTIVITY
  43. 34Determination of limited capability for work-related activity
  44. 35Certain claimants to be treated as having limited capability for work-related activity
  45. 35ARelevant linked cases – limited capability for work-related activity
  46. 36Information required for determining capability for work-related activity
  47. 37Failure to provide information in relation to work-related activity
  48. 38Claimant may be called for a medical examination to determine whether the claimant has limited capability for work-related activity
  49. 39Matters to be taken into account in determining good cause in relation to regulation 37 or38
  50. Part 7: EFFECT OF WORK ON ENTITLEMENT TO AN EMPLOYMENT AND SUPPORT ALLOWANCE
  51. 40A claimant who works to be treated as not entitled to an employment and support allowance
  52. 41Meaning of “remunerative work” for the purposes of paragraph 6(1)(e) of Schedule 1 to the Act
  53. 42Meaning of “remunerative work” for the purposes of paragraph 6(1)(f) of Schedule 1 to the Act
  54. 43Circumstances under which partners of claimants entitled to an income-related allowance are not to be treated as engaged in remunerative work
  55. 44Claimants who are treated as not entitled to any allowance at all by reason of regulation 40(1) are to be treated as not having limited capability for work
  56. 45Exempt work
  57. 46Effect of work on entitlement to contributory allowance where claimant is receiving certain regular treatment
  58. Part 8: CONDITIONALITY
  59. Chapter 1: Work-focused health-related assessment
  60. 47Requirement to take part in a work-focused health-related assessment Repealed
  61. 48Work-focused health-related assessment Repealed
  62. 49Notification of assessment Repealed
  63. 50Determination of the place of the work-focused health-related assessment Repealed
  64. 51Taking part in a work-focused health-related assessment Repealed
  65. 52Deferral of requirement to take part in a work-focused health-related assessment Repealed
  66. 53Failure to take part in a work-focused health-related assessment Repealed
  67. Chapter 2: Work-focused interviews
  68. 54Requirement to take part in a work-focused interview
  69. 55Work-focused interview
  70. 56Notification of interview
  71. 57Taking part in a work-focused interview
  72. 58Action plan Repealed
  73. 59Deferral of requirement to take part in a work-focused interview
  74. 60Requirement to take part in a work-focused interview not to apply
  75. 61Failure to take part in a work-focused interview
  76. 62Contracting out certain functions relating to work-focused interviews
  77. Chapter 3: Reduction of employment and support allowance
  78. 63Reduction of employment and support allowance
  79. 64Cessation of reduction
  80. 64AHardship payments
  81. 64BCircumstances in which a claimant is to be treated as being in hardship
  82. 64CMatters to be taken into account in determining hardship
  83. 64DThe amount of a hardship payment
  84. Chapter 4: Notification
  85. 65Notification under this Part
  86. Chapter 5: Modification of the Act in relation to claims to which section 5(1)(c) of theAdministrationActapplies
  87. 66Modifications of the Act
  88. Part 9: AMOUNTS OF ALLOWANCE
  89. Chapter 1: Prescribed amounts
  90. 67Prescribed amounts
  91. 68Polygamous marriages
  92. 69Special cases
  93. 70Special cases: supplemental – persons from abroad
  94. 71Definition of non-dependant
  95. Chapter 2: Deductions from the contributory allowance
  96. 72Permanent health insurance
  97. 72AFinancial Assistance Scheme
  98. 73Councillor’s allowance
  99. 74Deductions for pension payment and PPF payment
  100. 75Payments treated as not being payments to which section 3 of the Act applies
  101. 76Deductions for councillor’s allowance
  102. 77Date from which payments are to be taken into account
  103. 78Date from which a change in the rate of the payment takes effect
  104. 79Calculation of payment made other than weekly
  105. Chapter 3: Statutory payments
  106. 80Effect of statutory maternity pay on a contributory allowance
  107. 81Effect of statutory adoption pay on a contributory allowance
  108. 82Effect of additional statutory paternity pay on a contributory allowance
  109. 82AEffect of statutory shared parental pay on a contributory allowance
  110. Part 10: INCOME AND CAPITAL
  111. Chapter 1: General
  112. 83Calculation of income and capital of members of claimant’s family and of a polygamous marriage
  113. 84Income of participants in the self-employment route
  114. 85... liable relative payments
  115. 86Child support Repealed
  116. 87Calculation of income and capital of students
  117. 88Calculation of income which consists of earnings of participants in exempt work
  118. 89Calculation of income where pension payments, PPF periodic payments or councillor’s allowance payable
  119. Chapter 2: Income
  120. 90Calculation of income
  121. 91Calculation of earnings derived from employed earner’s employment and income other than earnings
  122. 92Calculation of earnings of self-employed earners
  123. 93Date on which income is treated as paid
  124. 94Calculation of weekly amount of income
  125. Chapter 3: Employed earners
  126. 95Earnings of employed earners
  127. 96Calculation of net earnings of employed earners
  128. Chapter 4: Self-employed earners
  129. 97Earnings of self-employed earners
  130. 98Calculation of net profit of self-employed earners
  131. 99Deduction of tax and contributions for self-employed earners
  132. Chapter 5: Participants in the self-employment route
  133. 100Interpretation
  134. 101Treatment of gross receipts of participants in the self-employment route
  135. 102Calculation of income of participants in the self-employment route
  136. 103Deduction in respect of tax for participants in the self-employment route
  137. Chapter 6: Other income
  138. 104Calculation of income other than earnings
  139. 105Capital treated as income
  140. 106Notional income – deprivation and income on application
  141. 107Notional income – income due to be paid or income paid to or in respect of a third party
  142. 108Notional income – other income
  143. 109Notional income – calculation and interpretation
  144. Chapter 7: Capital
  145. 110Capital limit
  146. 111Calculation of capital
  147. 112Income treated as capital
  148. 113Calculation of capital in the United Kingdom
  149. 114Calculation of capital outside the United Kingdom
  150. 115Notional capital
  151. 116Diminishing notional capital rule
  152. 117Capital jointly held
  153. 118Calculation of tariff income from capital
  154. Chapter 8: ...liable relatives payments
  155. 119Interpretation
  156. 120Treatment of ... liable relative payments
  157. 121Disregard of payments treated as not relevant income
  158. 122Period over which periodical payments are to be taken into account
  159. 123Period over which payments other than periodical payments are to be taken into account
  160. 124Calculation of the weekly amount of a... liable relative payment
  161. 125Date on which a... liable relative payment is to be treated as paid
  162. 126Liable relative payments to be treated as capital Repealed
  163. Chapter 9: Child support
  164. 127Treatment of child support maintenance Repealed
  165. 128Calculation of the weekly amount of payments of child support maintenance Repealed
  166. 129Date on which child support maintenance is to be treated as paid Repealed
  167. 130Disregard of payments of child support maintenance treated as not relevant income Repealed
  168. Chapter 10: Students
  169. 131Interpretation
  170. 132Calculation of grant income
  171. 133Calculation of covenant income where a contribution is assessed
  172. 134Calculation of covenant income where no grant income or no contribution is assessed
  173. 135Relationship with amounts to be disregarded under Schedule 8
  174. 136Other amounts to be disregarded
  175. 137Treatment of student loans and postgraduate loans
  176. 138Treatment of payments from access funds
  177. 139Treatment of fee loans
  178. 139ATreatment of loans for specific purposes
  179. 140Disregard of contribution
  180. 141Further disregard of student’s income
  181. 142Student’s income treated as capital
  182. 143Disregard of changes occurring during summer vacation
  183. Part 11: SUPPLEMENTARY PROVISIONS
  184. Chapter 1: Miscellaneous
  185. 144Waiting days
  186. 145Linking rules
  187. 146Advance awards
  188. 147Recovery orders
  189. 147AClaimants appealing a decision
  190. Chapter 2: Work or training beneficiaries
  191. 148Work or training beneficiaries Repealed
  192. 149Linking rules – limited capability for work Repealed
  193. 150Linking rules – limited capability for work-related activity Repealed
  194. Chapter 3: Temporary absence from Northern Ireland
  195. 151Absence from Northern Ireland
  196. 152Short absence
  197. 153Absence to receive medical treatment
  198. 154Absence in order to receive health service treatment
  199. 155Absence of member of family of member of Her Majesty’s forces
  200. 155AAbsence where His Majesty’s Government provides public information to advise British nationals to leave a country or territory or arranges evacuation of British nationals from that country or territory
  201. Chapter 4: Membership of household
  202. 156Circumstances in which a person is to be treated as being or not being a member of the household
  203. Part 12: DISQUALIFICATION
  204. 157Disqualification for misconduct, etc.
  205. 158Meaning of “person in hardship”
  206. 159Treating a claimant as not having limited capability for work
  207. 160Exceptions from disqualification for imprisonment
  208. 161Suspension of payment of a contributory allowance during imprisonment
  209. Part 13: URGENT CASES
  210. 162Urgent cases
  211. 163Applicable amounts in urgent cases
  212. 164Assessment of income and capital in urgent cases
  213. Part 14: PERIODS OF LESS THAN A WEEK
  214. 165Entitlement for less than a week – amount of an employment and support allowance payable
  215. 166Relevant week
  216. 167Modification in the calculation of income
  217. 168Reduction in certain cases
  218. 169Payment of a contributory allowance for days of certain regular treatment
  219. Signature
  220. Schedule 1: Her Majesty’s forces
  221. Part 1: PRESCRIBED ESTABLISHMENTS AND ORGANISATIONS
  222. 1Paragraph 1
  223. 2Paragraph 2
  224. 3Paragraph 3
  225. 4Paragraph 4
  226. 5Paragraph 5
  227. 6Paragraph 6
  228. 7Paragraph 7
  229. 8Paragraph 8
  230. 9Paragraph 9
  231. Part 2: ESTABLISHMENTS AND ORGANISATIONS OF WHICH HER MAJESTY’S FORCES DO NOT CONSIST
  232. 10Paragraph 10
  233. Schedule 2: Assessment of whether a claimant has limited capability for work
  234. 1PHYSICAL DISABILITIES
  235. 2MENTAL, COGNITIVE AND INTELLECTUAL FUNCTION ASSESSMENT
  236. Schedule 3Assessment of whether a claimant has limited capability for work-related activity
  237. Schedule 4: Amounts
  238. Part A1: Prescribed amounts for an income-related allowance
  239. A1Paragraph A1
  240. Part 1: Prescribed amounts for a contributory allowance
  241. 1Paragraph 1
  242. Part 2: PREMIUMS
  243. 2Paragraph 2
  244. 3Paragraph 3
  245. 4Paragraph 4
  246. 5Pensioner premium
  247. 6Severe disability premium
  248. 7Enhanced disability premium
  249. 8Carer premium
  250. 9Persons in receipt of concessionary payments
  251. 10Persons in receipt of benefit
  252. 3WEEKLY AMOUNT OF PREMIUMS SPECIFIED IN PART 2
  253. Part 4: (THE COMPONENT)
  254. 12Paragraph 12
  255. 12AParagraph 12A
  256. 13Paragraph 13
  257. 13AParagraph 13A
  258. Schedule 5: Special Cases
  259. 1AMOUNTS PRESCRIBED FOR THE PURPOSES OF SECTION4(2)OFTHEACT
  260. 2AMOUNTS PRESCRIBED FOR THE PURPOSES OF SECTIONS2(1)AND4(2)OF THE ACT
  261. Schedule 6: Housing Costs
  262. 1Housing costs
  263. 2Remunerative work
  264. 3Previous entitlement to other income-related benefits
  265. 4Circumstances in which a person is liable to meet housing costs
  266. 5Circumstances in which a person is to be treated as occupying a dwelling as the home
  267. 6Housing costs not met
  268. 7Apportionment of housing costs
  269. 8Existing housing costs
  270. 9Housing costs
  271. 10General exclusions from paragraph 9
  272. 11The calculation for loans
  273. 12General provisions applying to ...housing costs
  274. 13The standard rate Repealed
  275. 14Excessive housing costs
  276. 15Linking rules
  277. 16Loans on residential property
  278. 17Loans for repairs and improvements to the dwelling occupied as the home
  279. 18Housing costs
  280. 19Non-dependant deductions
  281. 20Continuity with income support, an income-based jobseeker’s allowance or state pension credit
  282. Schedule 7: Sums to be disregarded in the calculation of earnings
  283. 1Paragraph 1
  284. 2Paragraph 2
  285. 3Paragraph 3
  286. 3AParagraph 3A
  287. 4Paragraph 4
  288. 5Paragraph 5
  289. 5AParagraph 5A
  290. 6Paragraph 6
  291. 7Paragraph 7
  292. 8Paragraph 8
  293. 9Paragraph 9
  294. 10Paragraph 10
  295. 11Paragraph 11
  296. 11AParagraph 11A
  297. 12Paragraph 12
  298. 13Paragraph 13
  299. 14Paragraph 14
  300. Schedule 8: Sums to be disregarded in the calculation of income other than earnings
  301. 1Paragraph 1
  302. 1AParagraph 1A
  303. 2Paragraph 2
  304. 2AParagraph 2A
  305. 3Paragraph 3
  306. 4Paragraph 4
  307. 5Paragraph 5
  308. 6Paragraph 6
  309. 7Paragraph 7
  310. 8Paragraph 8
  311. 9Paragraph 9
  312. 10Paragraph 10
  313. 11Paragraph 11
  314. 12Paragraph 12
  315. 13Paragraph 13
  316. 14Paragraph 14
  317. 14AParagraph 14A
  318. 15Paragraph 15
  319. 16Paragraph 16
  320. 17Paragraph 17
  321. 18Paragraph 18
  322. 19Paragraph 19
  323. 20Paragraph 20
  324. 21Paragraph 21
  325. 22Paragraph 22
  326. 23Paragraph 23
  327. 24Paragraph 24
  328. 25Paragraph 25
  329. 26Paragraph 26
  330. 27Paragraph 27
  331. 28Paragraph 28
  332. 29Paragraph 29
  333. 30Paragraph 30
  334. 31Paragraph 31
  335. 32Paragraph 32
  336. 33Paragraph 33
  337. 34Paragraph 34
  338. 34AParagraph 34A
  339. 35Paragraph 35
  340. 36Paragraph 36
  341. 37Paragraph 37
  342. 38Paragraph 38
  343. 39Paragraph 39
  344. 40Paragraph 40
  345. 41Paragraph 41
  346. 42Paragraph 42
  347. 43Paragraph 43
  348. 44Paragraph 44
  349. 45Paragraph 45
  350. 46Paragraph 46
  351. 47Paragraph 47
  352. 48Paragraph 48
  353. 49Paragraph 49
  354. 50Paragraph 50
  355. 51Paragraph 51
  356. 52Paragraph 52
  357. 53Paragraph 53
  358. 54Paragraph 54
  359. 55Paragraph 55
  360. 56Paragraph 56
  361. 57Paragraph 57
  362. 58Paragraph 58
  363. 59Paragraph 59
  364. 60Paragraph 60
  365. 61Paragraph 61
  366. 62Paragraph 62
  367. 63Paragraph 63
  368. 64Paragraph 64
  369. 65Paragraph 65
  370. 66Paragraph 66
  371. 67Paragraph 67
  372. 68Paragraph 68
  373. 69Paragraph 69
  374. 70Paragraph 70
  375. 71Paragraph 71
  376. Schedule 9: Capital to be disregarded
  377. 1Paragraph 1
  378. 1AParagraph 1A
  379. 2Paragraph 2
  380. 3Paragraph 3
  381. 4Paragraph 4
  382. 5Paragraph 5
  383. 6Paragraph 6
  384. 7Paragraph 7
  385. 8Paragraph 8
  386. 9Paragraph 9
  387. 10Paragraph 10
  388. 11Paragraph 11
  389. 11AParagraph 11A
  390. 11BParagraph 11B
  391. 12Paragraph 12
  392. 13Paragraph 13
  393. 14Paragraph 14
  394. 15Paragraph 15
  395. 15AParagraph 15A
  396. 16Paragraph 16
  397. 17Paragraph 17
  398. 18Paragraph 18
  399. 19Paragraph 19
  400. 20Paragraph 20
  401. 21Paragraph 21
  402. 22Paragraph 22
  403. 23Paragraph 23
  404. 23AParagraph 23A
  405. 24Paragraph 24
  406. 25Paragraph 25
  407. 26Paragraph 26
  408. 27Paragraph 27
  409. 28Paragraph 28
  410. 29Paragraph 29
  411. 30Paragraph 30
  412. 31Paragraph 31
  413. 32Paragraph 32
  414. 32AParagraph 32A
  415. 33Paragraph 33
  416. 34Paragraph 34
  417. 35Paragraph 35
  418. 36Paragraph 36
  419. 37Paragraph 37
  420. 38Paragraph 38
  421. 38AParagraph 38A
  422. 39Paragraph 39
  423. 40Paragraph 40
  424. 41Paragraph 41
  425. 42Paragraph 42
  426. 43Paragraph 43
  427. 44Paragraph 44
  428. 45Paragraph 45
  429. 46Paragraph 46
  430. 47Paragraph 47
  431. 48Paragraph 48
  432. 49Paragraph 49
  433. 50Paragraph 50
  434. 51Paragraph 51
  435. 52Paragraph 52
  436. 53Paragraph 53
  437. 54Paragraph 54
  438. 55Paragraph 55
  439. 56Paragraph 56
  440. 57Paragraph 57
  441. 58Paragraph 58
  442. 59Paragraph 59
  443. 60Paragraph 60
  444. 61Paragraph 61
  445. Explanatory note