{
  "url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992/section-176",
  "json_url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992/section-176.json",
  "legislation": "ukpga/1992/4",
  "legislation_title": "Social Security Contributions and Benefits Act 1992",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992",
  "path": "section/176",
  "kind": "section",
  "number": "176",
  "heading": "Parliamentary control.",
  "text": "(1) Subject to the provisions of this section, a statutory instrument containing (whether alone or with other provisions)—\n(zza) regulations under section 4(6A) making provision for a reduction in the amount of the contributions limit for a tax year;\n(za) regulations under section 5 specifying the lower earnings limit for the tax year following the designated tax year (see section 5(4) of the Pensions Act 2007) or any subsequent tax year;\n(zb) regulations under section 5 specifying the upper earnings limit;\n(a) regulations made by virtue of—\nsection 4B(2);\nsection 4C;\nsection 9A(7);\nsection 9B(4), (8) or (10);\nsection 10ZC;\nsection 11(8) or (9)\nsection 14A;\nsection 18;\nsection 18A;\nsection 19(4) to (6);\nsection 28(3);\nsection 30DD(5)(b) or (c);\n...\nsection 45(2A);\n...\nsection 104(3);\nsection 117;\nsection 118;\n...\nsection 145;\n...\nsection 171ZE(1);\n...\n...\nany of sections 171ZU to 171ZY;\nany of sections 171ZZ6 to 171ZZ9;\nany of sections 171ZZ16 to 171ZZ19;\n(aa) the first regulations made by virtue of section 23A(3)(c);\n(ab) the first regulations made by virtue of section 130A(5) or (6);\n(b) regulations prescribing payments for the purposes of the definition of “payments by way of occupational or personal pension” in section 122(1) above;\n(bb) regulations prescribing a percentage rate for the purposes of—\n(i) paragraph 3B(3) or 7B(3) of Schedule 5, or\n(ii) paragraph 5(3) of Schedule 5A;\n(c) an order under—\nsection 25B(1)\nsection 28(2);\nsection 35A(7);\n...\n...\n...\nsection 148(3)(b);\nsection 157(2);\n...\nsection 159A(1),\nshall not be made unless a draft of the instrument has been laid before Parliament and been approved by a resolution of each House.\n(2) Subsection (1) above does not apply to a statutory instrument by reason only that it contains—\n(a) regulations under section 117 which the instrument states are made for the purpose of making provision consequential on the making of an order under section 141, 143, 145, 146 or 162 of the Administration Act;\n(b) regulations under powers conferred by any provision mentioned in paragraph (a) of that subsection ... which are to be made for the purpose of consolidating regulations to be revoked in the instrument;\n(c) regulations which, in so far as they are made under powers conferred by any provision mentioned in paragraph (a) of that subsection (other than section 145 ...), only replace provisions of previous regulations with new provisions to the same effect.\n(2A) In the case of a statutory instrument containing (whether alone or with other provisions) regulations made by virtue of section 4B(2) to which subsection (1) above applies, the draft of the instrument must be laid before Parliament before the end of the period of 12 months beginning with the appropriate date.\n(2B) For the purposes of subsection (2A), the “appropriate date” means—\n(a) where the corresponding retrospective tax provision was passed or made before the day on which the National Insurance Contributions Act 2006 was passed, the date upon which that Act was passed, and\n(b) in any other case, the date upon which the corresponding retrospective tax provision was passed or made.\n(2C) For the purposes of subsection (2B), “the corresponding retrospective tax provision” in relation to the regulations means—\n(a) the retrospective tax provision mentioned in subsection (1) of section 4B in relation to which the regulations are to be made by virtue of subsection (2) of that section, or\n(b) where there is more than one such tax provision, whichever of those provisions was the first to be passed or made.\n(3) A statutory instrument—\n(a) which contains (whether alone or with other provisions) any order, regulations or scheme made under this Act by the Secretary of State, the Treasury or the Commissioners of Inland Revenue, other than an order under section 145(3) above; and\n(b) which is not subject to any requirement that a draft of the instrument shall be laid before and approved by a resolution of each House of Parliament,\nshall be subject to annulment in pursuance of a resolution of either House of Parliament.\n(4) Subsection (3) above does not apply to a statutory instrument by reason only that it contains an order appointing the first or second appointed year or designating the flat rate introduction year (within the meanings given by section 122(1) above).",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 176(1)(zza) inserted (29.4.2026 for the tax year 2029-30 and subsequent tax years) by National Insurance Contributions (Employer Pensions Contributions) Act 2026 (c. 15), ss. 1(2)(3), 3(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 176(1)(za) inserted (26.9.2007) by Pensions Act 2007 (c. 22), ss. 7(5), 30(3)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 176(1)(zb) inserted (with effect in relation to regulations specifying the upper earnings limit for 2009-10 or any subsequent tax year) by National Insurance Contributions Act 2008 (c. 16), ss. 1(2), 6(1) (with s. 1(3))"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 176(1)(a) inserted (30.3.2006) by National Insurance Contributions Act 2006 (c. 10), ss. 1(2)(a), 9"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 176(1)(a) inserted (13.5.2014) by National Insurance Contributions Act 2014 (c. 7), s. 9(5)(11)(b)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in s. 176(1)(a) inserted (12.4.2015) by National Insurance Contributions Act 2015 (c. 5), s. 1(5)(11)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in s. 176(1)(a) inserted (30.3.2006) by National Insurance Contributions Act 2006 (c. 10), ss. 3(2), 9"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in s. 176(1)(a) substituted (with effect for the tax year 2015-16 and subsequent tax years) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 paras. 8, 35"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in s. 176(1)(a) inserted (13.10.2014) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 15 para. 11; S.I. 2014/2727, art. 2"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Words in s. 176(1)(a) inserted (13.5.2014) by National Insurance Contributions Act 2014 (c. 7), s. 13(3)(7)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words in s. 176(1)(a) inserted (3.11.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 25; S.I. 2000/2958, art. 2(6)(a)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Words in s. 176(1)(a) repealed (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 37(a), Sch. 2; S.I. 1994/2926, art. 2(4), Sch. Pt. 4"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Words in s. 176(1)(a) inserted (with effect until 31.12.2010) by virtue of Welfare Reform Act 2007 (c. 5), ss. 31(2)(a), 70(2) (with s. 31(3)); S.I. 2007/1721, art. 2(1)"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "Words in s. 176(1)(a) omitted (6.4.1995) by virtue of The Statutory Sick Pay Percentage Threshold Order 1995 (S.I. 1995/512), arts. 1(1), 6(1)(a)(i)"
    },
    {
      "type": "F",
      "label": "F15",
      "text": "Words in s. 176(1)(a) inserted (8.12.2002) by Employment Act 2002 (c. 22), s. 55(2), Sch. 7 para. 7; S.I. 2002/2866, art. 2(2), Sch. 1 Pt. 2"
    },
    {
      "type": "F",
      "label": "F16",
      "text": "Words in s. 176(1)(a) repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 22; S.I. 2014/1640, art. 7(g) (with art. 16)"
    },
    {
      "type": "F",
      "label": "F17",
      "text": "Words in s. 176(1)(a) repealed (5.4.2015) by Children and Families Act 2014 (c. 6), ss. 124(2), 139(6); S.I. 2014/1640, art. 6(a) (with art. 13)"
    },
    {
      "type": "F",
      "label": "F18",
      "text": "Words in s. 176(1)(a) inserted (30.6.2014) by Children and Families Act 2014 (c. 6), ss. 119(2), 139(6); S.I. 2014/1640, art. 3(1)(c)"
    },
    {
      "type": "F",
      "label": "F19",
      "text": "Words in s. 176(1)(a) inserted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 6; S.I. 2020/45, reg. 2"
    },
    {
      "type": "F",
      "label": "F20",
      "text": "Words in s. 176(1)(a) inserted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 6; S.I. 2025/41, reg. 2"
    },
    {
      "type": "F",
      "label": "F21",
      "text": "S. 176(1)(aa) inserted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 1 para. 10"
    },
    {
      "type": "F",
      "label": "F22",
      "text": "S. 176(1)(ab) inserted (27.11.2012 for specified purposes, 1.1.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), ss. 69(4), 150(3); S.I. 2012/2946, art. 2(1)(a)(b)"
    },
    {
      "type": "F",
      "label": "F23",
      "text": "S. 176(1)(bb) inserted (18.11.2004 for specified purposes, 6.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), s. 322(3)(a), Sch. 11 para. 19"
    },
    {
      "type": "F",
      "label": "F24",
      "text": "Words in s. 176(1)(c) inserted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 37(b); S.I. 1994/2926, art. 2(4), Sch. Pt. 4"
    },
    {
      "type": "F",
      "label": "F25",
      "text": "Words in s. 176(1)(c) inserted (12.1.2000 for specified purposes, 2.4.2000 for all other purposes) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 32; S.I. 1999/3309, art. 2(1)(b)"
    },
    {
      "type": "F",
      "label": "F26",
      "text": "Words in s. 176(1)(c) repealed (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 37(b), Sch. 2; S.I. 1994/2926, art. 2(4), Sch. Pt. 4"
    },
    {
      "type": "F",
      "label": "F27",
      "text": "Words in s. 176(1)(c) repealed (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 2"
    },
    {
      "type": "F",
      "label": "F28",
      "text": "Words in s. 176(1)(c) inserted (with effect until 31.12.2010) by virtue of Welfare Reform Act 2007 (c. 5), ss. 31(2)(b), 70(2) (with s. 31(3)); S.I. 2007/1721, art. 2(1)"
    },
    {
      "type": "F",
      "label": "F29",
      "text": "Words in s. 176(1)(c) omitted (6.4.1995) by virtue of The Statutory Sick Pay Percentage Threshold Order 1995 (S.I. 1995/512), arts. 1(1), 6(1)(a)(ii)"
    },
    {
      "type": "F",
      "label": "F30",
      "text": "Words in s. 176(1)(c) inserted (10.2.1994) by Statutory Sick Pay Act 1994 (c. 2), ss. 3(2), 5(2) (with s. 2(4))"
    },
    {
      "type": "F",
      "label": "F31",
      "text": "Words in s. 176(2)(b) omitted (6.4.1995) by virtue of The Statutory Sick Pay Percentage Threshold Order 1995 (S.I. 1995/512), arts. 1(1), 6(1)(a)(iii)"
    },
    {
      "type": "F",
      "label": "F32",
      "text": "Words in s. 176(2)(c) omitted (6.4.1995) by virtue of The Statutory Sick Pay Percentage Threshold Order 1995 (S.I. 1995/512), arts. 1(1), 6(1)(a)(iv)"
    },
    {
      "type": "F",
      "label": "F33",
      "text": "S. 176(2A)-(2C) inserted (30.3.2006) by National Insurance Contributions Act 2006 (c. 10), ss. 1(2)(b), 9"
    },
    {
      "type": "F",
      "label": "F34",
      "text": "Words in s. 176(3)(a) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 30; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)"
    },
    {
      "type": "F",
      "label": "F35",
      "text": "S. 176(4) 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. 35(15), 86(1)(b)(2); S.I. 2000/2950, art. 6; S.I. 2001/153, art. 2(a)"
    },
    {
      "type": "F",
      "label": "F36",
      "text": "Words in s. 176(4) inserted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 1 para. 35(b)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 176(3) modified (5.10.1999) by Tax Credits Act 1999 (c. 10), s. 20(2), Sch. 2 para. 20(b)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words inserted",
      "affecting": "ukpga/2014/6",
      "affecting_title": "Children and Families Act 2014"
    },
    {
      "type": "words repealed",
      "affecting": "ukpga/2007/5",
      "affecting_title": "Welfare Reform Act 2007"
    },
    {
      "type": "inserted",
      "affecting": "ukpga/2011/19",
      "affecting_title": "Pensions Act 2011"
    },
    {
      "type": "words inserted",
      "affecting": "ukpga/2011/19",
      "affecting_title": "Pensions Act 2011"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/4/section/176",
    "retrieved_at": "2026-10-29T09:36:29.915383+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}