{
  "url": "https://openlegislation.uk/social-security-contributions-and-benefits-northern-ireland-act-1992/schedule-1/paragraph-5A",
  "json_url": "https://openlegislation.uk/social-security-contributions-and-benefits-northern-ireland-act-1992/schedule-1/paragraph-5A.json",
  "legislation": "ukpga/1992/7",
  "legislation_title": "Social Security Contributions and Benefits (Northern Ireland) Act 1992",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-and-benefits-northern-ireland-act-1992",
  "path": "schedule/1/paragraph/5A",
  "kind": "paragraph",
  "number": "5A",
  "heading": null,
  "text": "Regulations made by the Inland Revenue may make provision for calculating the amount of Class 1B contributions so as to avoid fractional amounts.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 1 para. 5A inserted (9.9.1998 for the purpose only of making regulations or orders and for all other purposes on 6.4.1999) by S.I. 1998/1506 (N.I. 10), art. 78(1), Sch. 6 para. 58(7); S.R. 1998/312, art. 2(b), Sch. Pt. II"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Cross-heading inserted (9.9.1998 for the purpose only of making regulations or orders and for all other purposes on 6.4.1999) by S.I. 1998/1506 (N.I. 10), art. 78(1), Sch. 6 para. 58(7); S.R. 1998/312, art. 2(b), Sch. Pt. II"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 1 para. 5A inserted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 33 (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "repealed",
      "affecting": "nia/2008/13",
      "affecting_title": "Pensions (No. 2) Act (Northern Ireland) 2008"
    },
    {
      "type": "words repealed",
      "affecting": "nia/2008/13",
      "affecting_title": "Pensions (No. 2) Act (Northern Ireland) 2008"
    },
    {
      "type": "words substituted",
      "affecting": "nia/2008/13",
      "affecting_title": "Pensions (No. 2) Act (Northern Ireland) 2008"
    },
    {
      "type": "words repealed",
      "affecting": "nia/2008/13",
      "affecting_title": "Pensions (No. 2) Act (Northern Ireland) 2008"
    },
    {
      "type": "words repealed",
      "affecting": "nia/2008/13",
      "affecting_title": "Pensions (No. 2) Act (Northern Ireland) 2008"
    },
    {
      "type": "repealed",
      "affecting": "nia/2008/1",
      "affecting_title": "Pensions Act (Northern Ireland) 2008"
    },
    {
      "type": "words substituted",
      "affecting": "nia/2008/1",
      "affecting_title": "Pensions Act (Northern Ireland) 2008"
    },
    {
      "type": "words substituted",
      "affecting": "nia/2008/1",
      "affecting_title": "Pensions Act (Northern Ireland) 2008"
    },
    {
      "type": "repealed",
      "affecting": "nia/2008/1",
      "affecting_title": "Pensions Act (Northern Ireland) 2008"
    },
    {
      "type": "words repealed",
      "affecting": "nia/2008/1",
      "affecting_title": "Pensions Act (Northern Ireland) 2008"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/5A",
    "retrieved_at": "2026-10-29T09:36:23.179265+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."
}