{
  "url": "https://openlegislation.uk/social-security-contributions-and-benefits-northern-ireland-act-1992/schedule-4A/paragraph-9",
  "json_url": "https://openlegislation.uk/social-security-contributions-and-benefits-northern-ireland-act-1992/schedule-4A/paragraph-9.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/4A/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "The Department may make regulations containing provisions for finding the amount for a tax year in—\n(a) cases where the circumstances relating to the pensioner change in the course of the year;\n(b) such other cases as the Department thinks fit.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 4A inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by 2000 c. 4 (N.I.), s. 30(3), Sch. 4; S.R. 2000/358, art. 2(e), Sch. Pt. IV (as amended by S.R. 2000/374, art. 3); S.R. 2001/34, art. 2(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/7/schedule/4A/paragraph/9",
    "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."
}