{
  "url": "https://openlegislation.uk/social-security-contributions-and-benefits-northern-ireland-act-1992/schedule-5/paragraph-7C",
  "json_url": "https://openlegislation.uk/social-security-contributions-and-benefits-northern-ireland-act-1992/schedule-5/paragraph-7C.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/5/paragraph/7C",
  "kind": "paragraph",
  "number": "7C",
  "heading": null,
  "text": "(1) Any lump sum calculated under paragraph 3B or 7B must be rounded to the nearest penny, taking any 1/2p as nearest to the next whole penny.\n(2) Where the Secretary of State makes regulations prescribing a percentage rate for the purposes of paragraphs 3B and 7B of Schedule 5 to the Great Britain Contributions and Benefits Act, the Department may make corresponding regulations for Northern Ireland.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 5 para. 7C and cross-heading inserted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255), art. 1(4), Sch. 9 para. 11"
    }
  ],
  "outstanding_effects": [
    {
      "type": "omitted",
      "affecting": "nia/2012/3",
      "affecting_title": "Pensions Act (Northern Ireland) 2012"
    },
    {
      "type": "omitted",
      "affecting": "nia/2012/3",
      "affecting_title": "Pensions Act (Northern Ireland) 2012"
    },
    {
      "type": "words omitted",
      "affecting": "nia/2012/3",
      "affecting_title": "Pensions Act (Northern Ireland) 2012"
    },
    {
      "type": "omitted",
      "affecting": "nia/2012/3",
      "affecting_title": "Pensions Act (Northern Ireland) 2012"
    },
    {
      "type": "words omitted",
      "affecting": "nia/2012/3",
      "affecting_title": "Pensions Act (Northern Ireland) 2012"
    },
    {
      "type": "omitted",
      "affecting": "nia/2012/3",
      "affecting_title": "Pensions Act (Northern Ireland) 2012"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7C",
    "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."
}