The Jobseeker’s Allowance Regulations 1996
S.I. 1996/207 · Made 1 February 1996
SOCIAL SECURITY
Made 1st February 1996
Coming into force 7th October 1996
F1 Whereas a draft of this instrument was laid before Parliament in accordance with section 37(2) of the Jobseekers Act 1995 and approved by resolution of each House of Parliament;
Now, therefore, the Secretary of State for Education and Employment, in relation to Parts II, IV and V and regulation 170 of these Regulations, and the Secretary of State for Social Security in relation to the remainder of the Regulations, in exercise of the powers conferred by sections 2(1)(c), 3, 4(1)(b), (2), (4), (5) and (12), 5(3), 6, 7, 8, 9(1), (8), (10), (11) and (12), 10(1), (6)(c) and (7), 11(2), (5) and (7), 12, 13, 15(1), (2)(d), (5) and (6), 17(1), 19(2), (4), (7), (8) and (10)(c), 20, 21, 22, 23, 35(1) and (3), 36 and 40 of, and Schedule 1 to, the Jobseekers Act 1995F2, sections 5(1)(h), (i) and (j), 22(4), 23(9) and (10), 59, 189(4) and (5) and 191 of, and Schedule 3 to, the Social Security Administration Act 1992F3, sections 171D, 171G(2) and 175(3) and (4) of the Social Security Contributions and Benefits Act 1992F4, and of all other powers enabling each of them in that behalf, by this instrument, which contains only regulations made by virtue of, or consequential upon, those provisions of the Jobseekers Act 1995 and which is made before the end of a period of 6 months beginning with the coming into force of those provisionsF5, hereby makes the following Regulations:C1C2C3C4C5C6C7
Annotations to the whole text
Textual amendments
- F1
- F2
Section 35(1) is an interpretation provision: it is cited because it contains powers exercised in these Regulations in the definitions of “employment", “jobseeker's period", “pensionable age", “pensionable payments", “training" and “work" and because of the meaning assigned to the words “prescribed" and “regulations".
- F3
1992 c.5; section 191 is an interpretation provision and it is cited because of the meaning ascribed to the word “prescribed".
- F4
1992 c.4; sections 171D and 171G(2) were inserted by the Social Security (Incapacity for Work) Act 1994 (c.18), section 6(1) and have effect for the purposes of the Jobseekers Act 1995 by virtue of paragraph 2 of Schedule 1 to that Act. Section 171G(2) is an interpretation provision and is cited because of the meaning ascribed to the word “prescribed".
- F5
See section 173(5)(b) of the Social Security Administration Act 1992 (c.5).
Modifications
- C1
Instrument modified (temp.) (7.4.1997) by The Jobseekers Allowance (Workskill Courses) Pilot Regulations 1997 (S.I. 1997/791), reg. 1(1)(2), 4 (with regs. 25, 26)
- C2
Instrument modified (temp.) (1.9.1997) by The Jobseekers Allowance (Workskill Courses) Pilot (No. 2) Regulations 1997 (S.I. 1997/1909), reg. 1(1)(2), 4 (with regs. 25, 26)
- C3
Instrument modified (2.4.1999) by The New Deal (25 plus) (Miscellaneous Provisions) Order 1999 (S.I. 1999/779), art. 2, Sch.
- C4
Regulations applied (5.10.2009) by The Flexible New Deal (Miscellaneous Provisions) Order 2009 (S.I. 2009/1562), regs. 1(2), 2(1)(c), Sch.
- C5
Regulations applied (with modifications) (1.10.2010) by The Employment and Support Allowance (Transitional Provisions, Housing Benefit and Council Tax Benefit) (Existing Awards) (No. 2) Regulations 2010 (S.I. 2010/1907), regs. 1(2), 16(2)(e)(iii)(3) (with reg. 3)
- C6
Regulations modified (with application in accordance with art. 13(1) of the amending S.I.) by The Welfare Reform Act 2012 (Commencement No. 9 and Transitional and Transitory Provisions and Commencement No. 8 and Savings and Transitional Provisions (Amendment)) Order 2013 (S.I. 2013/983), art. 13; (as amended by The Welfare Reform Act 2012 (Commencement No. 11 and Transitional and Transitory Provisions and Commencement No. 9 and Transitional and Transitory Provisions (Amendment)) Order 2013 (S.I. 2013/1511), art. 11; (16.6.2014) by The Welfare Reform Act 2012 (Commencement No. 9, 11, 13, 14 and 16 and Transitional and Transitory Provisions (Amendment)) Order 2014 (S.I. 2014/1452), art. 12; (24.11.2014) by The Welfare Reform Act 2012 (Commencement No. 9, 11, 13 14, 16, 17 and 19 and Transitional and Transitory Provisions (Amendment)) Order 2014 (S.I. 2014/3067), art. 7(a))
- C7
Regulations modified (temp.) (8.4.2020) by The Social Security (Coronavirus) (Prisoners) Regulations 2020 (S.I. 2020/409), regs. 1, 2(2)(b) (with reg. 6(2)); (as amended (12.5.2021) by The Social Security (Coronavirus) (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/476), regs. 1, 4(6))
Contents
- Part I: GENERAL
- 1Citation, commencement, interpretation and application
- 2Definition of non-dependant
- 2ADisapplication of section 1(1A) of the Administration Act
- 3Meanings of certain expressions used in the Jobseekers Act 1995
- Part IA: JOINT-CLAIM COUPLES
- 3APrescribed description of a joint-claim couple for the purposes of section 1(4)
- 3BEntitlement of a former joint-claim couple to a jobseeker’s allowance
- 3CEntitlement of a new joint-claim couple to a jobseeker’s allowance
- 3DFurther circumstances in which a joint-claim couple may be entitled to a joint-claim jobseeker’s allowance
- 3EEntitlement of a member of a joint-claim couple to a jobseeker’s allowance without a claim being made jointly by the couple
- 3FTransitional case couples: prescribed circumstances and period for the purposes of paragraph 8A(2) of Schedule 1 Repealed
- 3GSupply of information
- Part II: JOBSEEKING
- Interpretation
- 4Interpretation of Parts II, IV and V
- Availability for Employment
- 5Exceptions to requirement to be available immediately: carers, voluntary workers, persons providing a service and persons under an obligation to provide notice
- 6Employment of at least 40 hours per week
- 7Restriction of hours for which a person is available to 40 hours per week
- 8Other restrictions on availability
- 9No restrictions on pay after six months
- 10Reasonable prospects of employment
- 11Part-time students
- 12Volunteers
- 13Additional restrictions on availability for certain groups
- 13AAdditional restrictions on availability for lone parents
- 14Circumstances in which a person is to be treated as available
- 14ACircumstances in which a person is to be treated as available
- 15Circumstances in which a person is not to be regarded as available
- 16Further circumstances in which a person is to be treated as available: permitted period
- 17Laid off and short-time workers
- 17AFurther circumstances in which a person is to be treated as available: full-time students participating in a qualifying course
- 17BFurther circumstances in which a person is to be treated as available: lone parents with children aged 5 not in full-time education
- Actively Seeking Employment
- 18Steps to be taken by persons actively seeking employment
- 18AActively seeking employment in the period at the beginning of a claim
- 19Circumstances in which a person is to be treated as actively seeking employment
- 20Further circumstances in which a person is to be treated as actively seeking employment: permitted period
- 21Further circumstances in which a person is to be treated as actively seeking employment: laid off and short-time workers
- 21AFurther circumstances in which a qualifying person is to be treated as actively seeking employment: full-time students participating in a qualifying course
- 21BFurther circumstances in which a person is to be treated as actively seeking employment: lone parents with children aged 5 not in full-time education
- 22Interpretation of certain expressions for the purposes of regulations 18(3)(f)(i) and 19(1)(d)
- Attendance, Information and Evidence
- 23Attendance
- 23AAttendance by members of a joint-claim couple
- 24Provision of information and evidence
- 24AAlternative means of notifying changes of circumstances
- 24BInformation given electronically
- 25Entitlement ceasing on a failure to comply
- 26Time at which entitlement is to cease
- 27Where entitlement is not to cease under regulation 25(1)(c)
- 27ACircumstances in which an allowance is not to be payable Repealed
- 27BPrescribed period for the purposes of regulation 27A Repealed
- 28Matters to be taken into account in determining whether a claimant has good cause for failing to comply with a notice under regulation 23 Repealed
- 29Matters to be taken into account in determining whether a claimant has good cause for failing to provide a signed declaration Repealed
- 30Circumstances in which a claimant is to be regarded as having good cause for failing to comply with a notification under regulation 23 or 23A Repealed
- Jobseeker’s Agreement
- 31Contents of Jobseeker’s Agreement
- 32Back-dating of a Jobseeker’s Agreement ...
- 33Notification of Determinations and Directions under Section 9
- 34Jobseeker’s Agreement treated as having been made
- 35Automatic Back-dating of Jobseeker’s Agreement
- 36Jobseeker’s Agreement to remain in effect
- 37Variation of Jobseeker’s Agreement
- 38Direction to vary Agreement: time for compliance
- 39Variation of Agreement: matters to be taken into account
- 40Notification of Determinations and Directions under Section 10
- 41Procedure for Reviews Repealed
- 42Appeals to Social Security Appeal Tribunal Repealed
- 43Direction of Social Security Appeal Tribunal: time limit for compliance Repealed
- 44Appeals to the Commissioner Repealed
- 45Appropriate person Repealed
- 45AThe contribution-based conditions and relevant earnings
- 45BRelaxation of the first set of conditions
- Part III: OTHER CONDITIONS OF ENTITLEMENT
- 46Waiting Days
- 47Jobseeking Period
- 47AJobseeking periods: periods of interruption of employment
- 48Linking Periods
- 49Persons approaching Retirement and the Jobseeking Period
- 50Persons temporarily absent from Great Britain
- 51Remunerative Work
- 52Persons treated as engaged in remunerative work
- 53Persons treated as not engaged in remunerative work
- 54Relevant education
- 55Short periods of sickness
- 55ZAExtended period of sickness
- 55APeriods of sickness and persons receiving treatment outside Great Britain
- 56Prescribed amount of earnings
- Part IV: YOUNG PERSONS
- 57Interpretation of Part IV
- 58Young persons to whom section 3(1)(f)(iii) or 3A(1)(e)(ii) applies
- 59Young persons in the child benefit extension period
- 60Young persons at the end of the child benefit extension period
- 61Other young persons in prescribed circumstances
- 62Registration
- 63Reduced payments under section 17
- 64Availability for employment
- 65Active seeking
- 65AAttendance, information and evidence
- 66The jobseeker’s agreement
- 67Sanctions
- 68Reduced amount of allowance
- Part V: SANCTIONS
- 69The period of a reduction under section 19: higher-level sanctions
- 69AThe period of a reduction under section 19A: Other sanctions
- 69BThe period of a reduction under section 19B: Claimants ceasing to be available for employment etc.
- 70The amount of a reduction under section 19 and 19A and regulation 69B
- 70ACases in which no reduction is to be made under section 19 or 19A
- 70BSanctionable failures under section 19: schemes under section 17A(1)
- 70CApplication of a reduction to a new award
- 71Voluntary Redundancy
- 72Good reason for the purpose of section 19(2)(c) and (d) and 19A(2)(c)
- 73Good Cause for the purposes of section 19(5)(b) Repealed
- 73AJust cause for the purpose of sections 19(6)(b) and 20A(2)(e) Repealed
- 74Person of prescribed description for the purpose of section 20(3)
- 74APerson in receipt of a training allowance Repealed
- 74BReduced allowance where one member of a joint-claim couple is subject to a sanction Repealed
- 75Interpretation
- Part VI: MEMBERSHIP OF THE FAMILY
- 76Persons of a prescribed description
- 77Circumstances in which a person is to be treated as responsible or not responsible for another
- 78Circumstances in which a person is to be treated as being or not being a member of the household
- Part VII: AMOUNTS
- 79Weekly amounts of contribution-based jobseeker’s allowance
- 80Deductions in respect of earnings
- 81Payments by way of Pensions
- 82Income-based jobseeker’s allowance
- 83Applicable amounts
- 84Polygamous Marriages
- 85Special cases
- 85ASpecial cases: supplemental – persons from abroad
- 86Applicable amounts for persons in residential care and nursing homes Repealed
- 86AApplicable amounts for joint-claim couples
- 86BApplicable amounts for joint-claim couples: polygamous marriages
- 86CJoint-claim couples: special cases
- 86DApplicable amount for a joint-claim couple where a number is in residential care or a nursing home Repealed
- 87Transitional supplement to income-based jobseeker’s allowance
- 87ATransitional supplement to income-based jobseeker’s allowance
- Part VIII: INCOME AND CAPITAL
- General
- 88Calculation of income and capital of members of claimant’s family and of a polygamous marriage
- 88ZACalculation of income and capital of a joint-claim couple
- 88AIncome of participants in the self-employment route ...
- 89... Liable relative payments
- 90Child support Repealed
- 91Calculation of income and capital of full-time students
- 92Rounding of fractions
- Income
- 93Calculation of income
- 94Calculation of earnings derived from employed earner’s employment and income other than earnings
- 95Calculation of earnings of self-employed earners
- 96Date on which income is treated as paid
- 97Calculation of weekly amount of income
- Employed Earners
- 98Earnings of employed earners
- 99Calculation of net earnings of employed earners
- Self-Employed Earners
- 100Earnings of self-employed earners
- 101Calculation of net profit of self-employed earners
- 102Deduction of tax and contributions for self-employed earners
- Participants in the Self-Employment Route ...
- 102AInterpretation
- 102BTreatment of gross receipts of participants in the self-employment route ...
- 102CCalculation of income of participants in the self-employment route ...
- 102DDeduction in respect of tax for participants in the self-employment route...
- Other Income
- 103Calculation of income other than earnings
- 104Capital treated as income
- 105Notional income
- 106Modifications in respect of children and young persons
- Capital
- 107Capital limit
- 108Calculation of capital
- 109Disregard of capital of child or young person
- 110Income treated as capital
- 111Calculation of capital in the United Kingdom
- 112Calculation of capital outside the United Kingdom
- 113Notional capital
- 114Diminishing notional capital rule
- 115Capital jointly held
- 116Calculation of tariff income from capital
- ... liable relative payments
- 117Interpretation
- 118Treatment of ... liable relative payments
- 119Disregard of payments treated as not relevant income
- 120Period over which periodical payments are to be taken into account
- 121Period over which payments other than periodical payments are to be taken into account
- 122Calculation of the weekly amount of a ...liable relative payment
- 123Date on which a... liable relative payment is to be treated as paid
- 124Liable relative payments to be treated as capital Repealed
- Child Support
- ... Repealed
- Regulation Repealed
- Regulation Repealed
- Regulation Repealed
- Regulation Repealed
- Students
- 130Interpretation
- 131Calculation of grant income
- 132Calculation of covenant income where a contribution is assessed
- 133Covenant income where no grant income or no contribution is assessed
- 134Relationship with amounts to be disregarded under Schedule 7
- 135Other amounts to be disregarded
- 136Treatment of student loans and postgraduate ... loans
- 136ATreatment of payments from access funds
- 136BTreatment of fee loans
- 136CTreatment of loans for specific purposes
- 137Disregard of contribution
- 137AFurther disregard of student’s income
- 138Income treated as capital
- 139Disregard of changes occurring during summer vacation
- Part IX: HARDSHIP
- 140Meaning of “person in hardship"
- 140APeriod when a person is not a person in hardship Repealed
- 141Circumstances in which an income-based jobseeker’s allowance is payable to a person in hardship
- 142Further circumstances in which an income-based jobseeker’s allowance is payable to a person in hardship
- 143Conditions for hardship payments
- 144Provision of information
- 145Applicable amount in hardship cases
- 146Payments made on account of suspended benefit
- Part IXA: HARDSHIP FOR JOINT-CLAIM COUPLES
- 146AMeaning of “couple in hardship”
- 146BPeriod when a joint-claim couple is not in hardship Repealed
- 146CCircumstances in which a joint-claim jobseeker’s allowance is payable where a joint-claim couple is a couple in hardship
- 146DFurther circumstances in which a joint-claim jobseeker’s allowance is payable to a couple in hardship
- 146EConditions for hardship payments to a joint-claim couple
- 146FProvision of information
- 146GApplicable amount in hardship cases for joint-claim couples
- 146HPayments made on account of suspended benefit
- Part X: URGENT CASES
- 147Urgent cases
- 148Applicable amount in urgent cases
- 148AApplicable amount in urgent cases: joint-claim couples
- 149Assessment of income and capital in urgent cases
- Part XI: PART-WEEKS
- 150Amount of a jobseeker’s allowance payable
- 151Amount of a jobseeker’s allowance payable where a person is in a residential care or nursing home Repealed
- 152Relevant week
- 153Modification in the Calculation of Income
- 154Reduction in certain cases
- 155Modification of section 15(2) of the Act
- Part XII: SPECIAL CATEGORIES SHARE FISHERMEN, PERSONS OUTSIDE GREAT BRITAIN AND MEMBERS OF THE FORCES
- Share Fishermen
- 156Interpretation
- 157Special provisions in respect of share fishermen
- 158Modifications of section 2
- 159Modifications of sections 19 and 20
- 160Modification of section 35
- 161Additional conditions for payment of a jobseeker’s allowance
- 162Remunerative work
- 163Calculation of earnings
- 164Amount payable
- Persons Outside Great Britain
- 165Amendment of the Social Security Benefit (Persons Abroad) Regulations
- 166Amendment of the Social Security (Mariners’ Benefits) Regulations
- 167Modification of contribution conditions for volunteer development workers
- Members of the Forces
- 168Amendment to the Social Security Benefit (Members of the Forces) Regulations
- Part XIII: MISCELLANEOUS
- Recovery of Maintenance
- 169Recovery orders
- Training Allowance
- 170Persons in receipt of a training allowance
- Trade Disputes
- 171Trade disputes: exemptions from section 15 of the Act
- 172Trade disputes: prescribed sum
- Signature
- Schedule A1: CATEGORIES OF MEMBERS OF A JOINT-CLAIM COUPLE WHO ARE NOT REQUIRED TO SATISFY THE CONDITIONS IN SECTION 1(2B)(b)
- 1Interpretation
- 2Member studying full-time
- 3Member caring for another person
- 4Member caring for another person
- 5Member caring for another person
- 6Member treated as capable of work, or member entitled to statutory sick pay
- 6AMember has limited capability for work
- 6BParagraph 6B
- 7Members in employment living in residential care homes, nursing homes or residential accommodation
- 8Disabled workers
- 9Disabled students Repealed
- 10Deaf students Repealed
- 11Blind members Repealed
- 12Pregnancy
- 13Members who have attained the qualifying age for state pension credit
- 14Refugees
- 15Members required to attend a court or tribunal
- 16Young persons in training
- 17Trade disputes
- Schedule 1: APPLICABLE AMOUNTS
- Part 1: PERSONAL ALLOWANCES
- 1Paragraph 1
- 2Paragraph 2
- 3Paragraph 3 Repealed
- Part II: FAMILY PREMIUM
- 4Paragraph 4
- Part III: PREMIUMS
- 5Paragraph 5
- 6Paragraph 6
- 7Paragraph 7
- 8Paragraph 8
- 9Lone Parent Premium Repealed
- 9ABereavement Premium Repealed
- 10Pensioner premium for persons over the qualifying age for state pension credit
- 11Pensioner premium where claimant’s partner has attained the age of 75
- 12Higher Pensioner Premium
- 13Disability Premium
- 14Additional Conditions for Higher Pensioner and Disability Premium
- 15Severe Disability Premium
- 15AEnhanced disability premium
- 16Disabled Child Premium
- 17Carer Premium
- 18Persons in receipt of concessionary payments
- 19Person in receipt of benefit
- IVWEEKLY AMOUNTS OF PREMIUMS SPECIFIED IN PART III
- Part IVA: PREMIUMS FOR JOINT-CLAIM COUPLES
- 20AParagraph 20A
- 20BParagraph 20B
- 20CParagraph 20C
- 20DParagraph 20D
- 20EPensioner premium where one member of a joint-claim couple has attained the qualifying age for state pension credit
- 20FHigher Pensioner Premium
- 20GDisability Premium
- 20HAdditional Conditions for Higher Pensioner and Disability Premium
- 20ISevere Disability Premium
- 20IAEnhanced disability premium
- 20JCarer Premium
- 20KMember of a joint-claim couple in receipt of concessionary payments
- 20LPerson in receipt of benefit
- IVBWEEKLY AMOUNTS OF PREMIUMS SPECIFIED IN PART IVA
- Part V: ROUNDING OF FRACTIONS
- 21Paragraph 21
- Schedule 2: HOUSING COSTS
- 1Housing Costs
- 1APrevious entitlement to income support, income-related employment and support allowance or state pension credit
- 2Circumstances in which a person is liable to meet housing costs
- 3Circumstances in which a person is to be treated as occupying a dwelling as his home
- 4Housing costs not met
- 5Apportionment of housing costs
- 6Existing housing costs Repealed
- 7Housing costs
- 8General exclusions from Paragraph 7
- 9The calculation for loans Repealed
- 10General provisions applying to ... housing costs Repealed
- 11The standard rate Repealed
- 12Excessive Housing Costs Repealed
- 13Linking rule
- 14Loans on residential property Repealed
- 15Loans for repairs and improvements to the dwelling occupied as the home Repealed
- 16Housing costs
- 17Non-dependant deductions
- 18Continuity with Income Support or income-related employment and support allowance
- 19Rounding of Fractions
- Schedule 3: THE GREATER LONDON AREA
- Paragraph Repealed
- Schedule 4: APPLICABLE AMOUNTS OF PERSONS IN RESIDENTIAL CARE AND NURSING HOMES
- ...Paragraph ... Repealed
- Paragraph Repealed
- Paragraph Repealed
- Paragraph Repealed
- Paragraph Repealed
- Paragraph Repealed
- Paragraph Repealed
- Paragraph Repealed
- Paragraph Repealed
- Paragraph Repealed
- Paragraph Repealed
- Schedule 4A: APPLICABLE AMOUNT OF A JOINT-CLAIM COUPLE WHERE A MEMBER IS IN A RESIDENTIAL CARE OR NURSING HOME Repealed
- 1Paragraph 1 Repealed
- 2Paragraph 2 Repealed
- 3Paragraph 3 Repealed
- 4Paragraph 4 Repealed
- 5Paragraph 5 Repealed
- 6Residential care homes Repealed
- 7Nursing homes Repealed
- 8Nursing homes Repealed
- 9Nursing homes Repealed
- 10Nursing homes Repealed
- 11Circumstances in which the maximum is not to apply Repealed
- 12Personal allowances Repealed
- Schedule 5: APPLICABLE AMOUNTS IN SPECIAL CASES
- Paragraph
- 18Rounding of fractions
- Schedule 5AAPPLICABLE AMOUNTS OF JOINT-CLAIM COUPLES IN SPECIAL CASES
- 12Rounding of Fractions
- Schedule 6: SUMS TO BE DISREGARDED IN THE CALCULATION OF EARNINGS
- 1Paragraph 1
- 1AParagraph 1A
- 1BParagraph 1B
- 2Paragraph 2
- 3Paragraph 3
- 4Paragraph 4
- 5Paragraph 5
- 6Paragraph 6
- 7Paragraph 7
- 8Paragraph 8
- 9Paragraph 9
- 10Paragraph 10
- 11Paragraph 11
- 12Paragraph 12
- 13Paragraph 13
- 14Paragraph 14
- 15Paragraph 15
- 16Paragraph 16
- 17Paragraph 17
- 18Paragraph 18
- 19Paragraph 19
- 20Paragraph 20
- 21Paragraph 21
- Schedule 6A: SUMS TO BE DISREGARDED IN THE CALCULATION OF EARNINGS OF MEMBERS OF JOINT-CLAIM COUPLES
- 1Paragraph 1
- 2Paragraph 2
- 3Paragraph 3
- 4Paragraph 4
- 5Paragraph 5 Repealed
- 6Paragraph 6
- 7Paragraph 7
- Schedule 7: SUMS TO BE DISREGARDED IN THE CALCULATION OF INCOME OTHER THAN EARNINGS
- A2Paragraph A2
- A3Paragraph A3 Repealed
- A3Paragraph A3
- A4Paragraph A4
- A5Paragraph A5
- 1Paragraph 1
- 2Paragraph 2
- 2AParagraph 2A
- 3Paragraph 3
- 4Paragraph 4
- 5Paragraph 5
- 6Paragraph 6
- 6AParagraph 6A
- 6BParagraph 6B
- 6CParagraph 6C
- 7Paragraph 7
- 8Paragraph 8
- 9Paragraph 9
- 10Paragraph 10
- 11Paragraph 11
- 12Paragraph 12
- 12AParagraph 12A
- 13Paragraph 13
- 14Paragraph 14
- 15Paragraph 15
- 16Paragraph 16 Repealed
- 16AParagraph 16A Repealed
- 17Paragraph 17
- 18Paragraph 18
- 19Paragraph 19
- 20Paragraph 20
- 21Paragraph 21
- 22Paragraph 22
- 23Paragraph 23
- 24Paragraph 24
- 25Paragraph 25
- 26Paragraph 26
- 26AParagraph 26A
- 27Paragraph 27
- 28Paragraph 28
- 28AParagraph 28A
- 29Paragraph 29
- 30Paragraph 30
- 31Paragraph 31
- 31AParagraph 31A
- 32Paragraph 32
- 33Paragraph 33
- 33AParagraph 33A
- 34Paragraph 34
- 35Paragraph 35
- 36Paragraph 36
- 37Paragraph 37
- 38Paragraph 38
- 39Paragraph 39
- 40Paragraph 40 Repealed
- 41Paragraph 41
- 42Paragraph 42
- 43Paragraph 43
- 44Paragraph 44 Repealed
- 45Paragraph 45
- 46Paragraph 46 Repealed
- 47Paragraph 47
- 48Paragraph 48
- 49Paragraph 49
- 50Paragraph 50
- 51Paragraph 51 Repealed
- 52Paragraph 52
- 53Paragraph 53
- 54Paragraph 54
- 55Paragraph 55
- 56Paragraph 56
- 57Paragraph 57 Repealed
- 58Paragraph 58 Repealed
- 59Paragraph 59
- 60Paragraph 60 Repealed
- 60AParagraph 60A Repealed
- 61Paragraph 61 Repealed
- 62Paragraph 62
- 63Paragraph 63 Repealed
- 64Paragraph 64
- 65Paragraph 65
- 66Paragraph 66
- 67Paragraph 67
- 68Paragraph 68
- 69Paragraph 69
- 70Paragraph 70
- 71Paragraph 71
- 72Paragraph 72
- 72AParagraph 72A
- 73Paragraph 73 Repealed
- 74Paragraph 74 Repealed
- 75Paragraph 75
- 76Paragraph 76
- 77Paragraph 77
- 78Paragraph 78
- 79Paragraph 79
- 80Paragraph 80
- 81Paragraph 81
- 82Paragraph 82
- 83Paragraph 83
- 84Paragraph 84
- 85Paragraph 85
- Schedule 8: CAPITAL TO BE DISREGARDED
- A2Paragraph A2
- A3Paragraph A3 Repealed
- A3Paragraph A3
- A4Paragraph A4
- A5Paragraph A5
- 1Paragraph 1
- 2Paragraph 2
- 3Paragraph 3
- 4Paragraph 4
- 5Paragraph 5
- 6Paragraph 6
- 7Paragraph 7
- 8Paragraph 8
- 9Paragraph 9
- 10Paragraph 10
- 11Paragraph 11
- 12Paragraph 12
- 12AParagraph 12A
- 13Paragraph 13
- 14Paragraph 14
- 15Paragraph 15
- 16Paragraph 16
- 17Paragraph 17
- 17AParagraph 17A
- 18Paragraph 18
- 19Paragraph 19
- 20Paragraph 20
- 21Paragraph 21
- 22Paragraph 22
- 23Paragraph 23
- 23AParagraph 23A
- 24Paragraph 24
- 25Paragraph 25
- 26Paragraph 26
- 27Paragraph 27
- 27AParagraph 27A Repealed
- 28Paragraph 28
- 29Paragraph 29
- 30Paragraph 30
- 31Paragraph 31
- 32Paragraph 32
- 33Paragraph 33
- 34Paragraph 34
- 35Paragraph 35
- 36Paragraph 36
- 37Paragraph 37
- 37AParagraph 37A
- 38Paragraph 38
- 39Paragraph 39
- 40Paragraph 40
- 41Paragraph 41
- 42Paragraph 42
- 43Paragraph 43
- 44Paragraph 44
- 45Paragraph 45 Repealed
- 45AParagraph 45A Repealed
- 46Paragraph 46 Repealed
- 47Paragraph 47
- 48Paragraph 48 Repealed
- 49Paragraph 49
- 50Paragraph 50
- 51Paragraph 51
- 52Paragraph 52
- 53Paragraph 53
- 54Paragraph 54
- 55Paragraph 55
- 56Paragraph 56
- 57Paragraph 57
- 58Paragraph 58
- 59Paragraph 59
- 60Paragraph 60
- 61Paragraph 61
- 61AParagraph 61A
- 62Paragraph 62 Repealed
- 63Paragraph 63 Repealed
- 64Paragraph 64
- 65Paragraph 65
- 66Paragraph 66
- 67Paragraph 67
- 68Paragraph 68
- 69Paragraph 69
- 70Paragraph 70
- 71Paragraph 71
- Explanatory note