{
  "url": "https://openlegislation.uk/social-security-contributions-and-benefits-northern-ireland-act-1992/schedule-1/paragraph-7BA",
  "json_url": "https://openlegislation.uk/social-security-contributions-and-benefits-northern-ireland-act-1992/schedule-1/paragraph-7BA.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/7BA",
  "kind": "paragraph",
  "number": "7BA",
  "heading": null,
  "text": "The Inland Revenue may by regulations provide for amounts in respect of contributions or interest that fall to be paid or repaid in accordance with any regulations under this Schedule to be set off, or to be capable of being set off, in prescribed circumstances and to the prescribed extent, against any such liabilities under regulations under this Schedule of the person entitled to the payment or repayment as may be prescribed.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 1 para. 7BA inserted (28.7.2000) by 2000 c. 19, s. 80(5)"
    }
  ],
  "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      "type": "repealed",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      "type": "words repealed",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      "type": "words repealed",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      "type": "words repealed",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      "type": "repealed",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/7BA",
    "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."
}