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The Agency, its Mission and Statutory


Authority
The Agency
The IRS is a bureau of the Department of the Treasury and one of the world's most efficient tax
administrators. In fiscal year 2012, the IRS collected more than $2.5 trillion in revenue and
processed more than 237 million tax returns.
The IRS spent just 48 cents for each $100 it collected in FY 2012.
(Source: Table 29, IRS 2012 Data Book.)

The IRS Mission


Provide America's taxpayers top quality service by helping them understand and meet their tax
responsibilities and enforce the law with integrity and fairness to all.
This mission statement describes our role and the publics expectation about how we should perform
that role.
In the United States, the Congress passes tax laws and requires taxpayers to comply.
The taxpayers role is to understand and meet his or her tax obligations.
The IRS role is to help the large majority of compliant taxpayers with the tax law, while ensuring
that the minority who are unwilling to comply pay their fair share.

Statutory Authority
The IRS is organized to carry out the responsibilities of the secretary of the Treasury under section
7801 of the Internal Revenue Code. The secretary has full authority to administer and enforce the
internal revenue laws and has the power to create an agency to enforce these laws. The IRS was
created based on this legislative grant.
Section 7803 of the Internal Revenue Code provides for the appointment of a commissioner of
Internal Revenue to administer and supervise the execution and application of the internal revenue
laws.

Address, Main Office


Internal Revenue Service
1111 Constitution Ave., NW
Washington, DC 20224
Page Last Reviewed or Updated: 23-Jan-2015

H. Res. 194

In the House of Representatives, U. S.,


July 29, 2008.
Whereas millions of Africans and their descendants were
enslaved in the United States and the 13 American colonies from 1619 through 1865;
Whereas slavery in America resembled no other form of involuntary servitude known in history, as Africans were captured and sold at auction like inanimate objects or animals;
Whereas Africans forced into slavery were brutalized, humiliated, dehumanized, and subjected to the indignity of
being stripped of their names and heritage;
Whereas enslaved families were torn apart after having been
sold separately from one another;
Whereas the system of slavery and the visceral racism against
persons of African descent upon which it depended became entrenched in the Nations social fabric;
Whereas slavery was not officially abolished until the passage
of the 13th Amendment to the United States Constitution in 1865 after the end of the Civil War;
Whereas after emancipation from 246 years of slavery, African-Americans soon saw the fleeting political, social, and
economic gains they made during Reconstruction eviscerated by virulent racism, lynchings, disenfranchisement,

2
Black Codes, and racial segregation laws that imposed a
rigid system of officially sanctioned racial segregation in
virtually all areas of life;
Whereas the system of de jure racial segregation known as
Jim Crow, which arose in certain parts of the Nation
following the Civil War to create separate and unequal
societies for whites and African-Americans, was a direct
result of the racism against persons of African descent
engendered by slavery;
Whereas a century after the official end of slavery in America, Federal action was required during the 1960s to
eliminate the dejure and defacto system of Jim Crow
throughout parts of the Nation, though its vestiges still
linger to this day;
Whereas African-Americans continue to suffer from the complex interplay between slavery and Jim Crowlong after
both systems were formally abolishedthrough enormous
damage and loss, both tangible and intangible, including
the loss of human dignity, the frustration of careers and
professional lives, and the long-term loss of income and
opportunity;
Whereas the story of the enslavement and de jure segregation
of African-Americans and the dehumanizing atrocities
committed against them should not be purged from or
minimized in the telling of American history;
Whereas on July 8, 2003, during a trip to Goree Island, Senegal, a former slave port, President George W. Bush acknowledged slaverys continuing legacy in American life
and the need to confront that legacy when he stated that
slavery was . . . one of the greatest crimes of history
. . . The racial bigotry fed by slavery did not end with
HRES 194 EH

3
slavery or with segregation. And many of the issues that
still trouble America have roots in the bitter experience
of other times. But however long the journey, our destiny
is set: liberty and justice for all.;
Whereas President Bill Clinton also acknowledged the deepseated problems caused by the continuing legacy of racism against African-Americans that began with slavery
when he initiated a national dialogue about race;
Whereas a genuine apology is an important and necessary
first step in the process of racial reconciliation;
Whereas an apology for centuries of brutal dehumanization
and injustices cannot erase the past, but confession of
the wrongs committed can speed racial healing and reconciliation and help Americans confront the ghosts of
their past;
Whereas the legislature of the Commonwealth of Virginia has
recently taken the lead in adopting a resolution officially
expressing appropriate remorse for slavery and other
State legislatures have adopted or are considering similar
resolutions; and
Whereas it is important for this country, which legally recognized slavery through its Constitution and its laws, to
make a formal apology for slavery and for its successor,
Jim Crow, so that it can move forward and seek reconciliation, justice, and harmony for all of its citizens:
Now, therefore, be it
Resolved, That the House of Representatives
(1) acknowledges that slavery is incompatible with
the basic founding principles recognized in the Declaration of Independence that all men are created equal;
HRES 194 EH

4
(2) acknowledges the fundamental injustice, cruelty,
brutality, and inhumanity of slavery and Jim Crow;
(3) apologizes to African Americans on behalf of the
people of the United States, for the wrongs committed
against them and their ancestors who suffered under
slavery and Jim Crow; and
(4) expresses its commitment to rectify the lingering consequences of the misdeeds committed against
African Americans under slavery and Jim Crow and to
stop the occurrence of human rights violations in the future.
Attest:

Clerk.

HRES 194 EH

IA

110TH CONGRESS
1ST SESSION

H. J. RES. 3

To acknowledge a long history of official depredations and ill-conceived policies


by the United States Government regarding Indian tribes and offer
an apology to all Native Peoples on behalf of the United States.

IN THE HOUSE OF REPRESENTATIVES


JANUARY 4, 2007
Mrs. JO ANN DAVIS of Virginia introduced the following joint resolution;
which was referred to the Committee on Natural Resources

JOINT RESOLUTION
To acknowledge a long history of official depredations and
ill-conceived policies by the United States Government
regarding Indian tribes and offer an apology to all Native
Peoples on behalf of the United States.
Whereas the ancestors of todays Native Peoples inhabited
the land of the present-day United States since time immemorial and for thousands of years before the arrival of
peoples of European descent;

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Whereas the Native Peoples have for millennia honored, protected, and stewarded this land we cherish;
Whereas the Native Peoples are spiritual peoples with a deep
and abiding belief in the Creator, and for millennia their
peoples have maintained a powerful spiritual connection

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to this land, as is evidenced by their customs and legends;
Whereas the arrival of Europeans in North America opened
a new chapter in the histories of the Native Peoples;
Whereas, while establishment of permanent European settlements in North America did stir conflict with nearby Indian tribes, peaceful and mutually beneficial interactions
also took place;
Whereas the foundational English settlements in Jamestown,
Virginia, and Plymouth, Massachusetts, owed their survival in large measure to the compassion and aid of the
Native Peoples in their vicinities;
Whereas, in the infancy of the United States, the founders
of the Republic expressed their desire for a just relationship with the Indian tribes, as evidenced by the Northwest Ordinance enacted by Congress in 1787, which begins with the phrase, The utmost good faith shall always be observed toward the Indians;
Whereas Indian tribes provided great assistance to the fledgling Republic as it strengthened and grew, including invaluable help to Meriwether Lewis and William Clark on
their epic journey from St. Louis, Missouri, to the Pacific
Coast;
Whereas Native Peoples and non-Native settlers engaged in
numerous armed conflicts;

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Whereas the United States Government violated many of the


treaties ratified by Congress and other diplomatic agreements with Indian tribes;
Whereas this Nation should address the broken treaties and
many of the more ill-conceived Federal policies that followed, such as extermination, termination, forced removal
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and relocation, the outlawing of traditional religions, and
the destruction of sacred places;
Whereas the United States forced Indian tribes and their citizens to move away from their traditional homelands and
onto federally established and controlled reservations, in
accordance with such Acts as the Indian Removal Act of
1830;
Whereas many Native Peoples suffered and perished
(1) during the execution of the official United States
Government policy of forced removal, including the infamous Trail of Tears and Long Walk;
(2) during bloody armed confrontations and massacres, such as the Sand Creek Massacre in 1864 and the
Wounded Knee Massacre in 1890; and
(3) on numerous Indian reservations;
Whereas the United States Government condemned the traditions, beliefs, and customs of the Native Peoples and endeavored to assimilate them by such policies as the redistribution of land under the General Allotment Act of
1887 and the forcible removal of Native children from
their families to faraway boarding schools where their
Native practices and languages were degraded and forbidden;

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Whereas officials of the United States Government and private United States citizens harmed Native Peoples by the
unlawful acquisition of recognized tribal land, the theft of
resources from such territories, and the mismanagement
of tribal trust funds;
Whereas the policies of the United States Government toward
Indian tribes and the breaking of covenants with Indian

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tribes have contributed to the severe social ills and economic troubles in many Native communities today;
Whereas, despite continuing maltreatment of Native Peoples
by the United States, the Native Peoples have remained
committed to the protection of this great land, as evidenced by the fact that, on a per capita basis, more Native people have served in the United States Armed
Forces and placed themselves in harms way in defense
of the United States in every major military conflict than
any other ethnic group;
Whereas Indian tribes have actively influenced the public life
of the United States by continued cooperation with Congress and the Department of the Interior, through the involvement of Native individuals in official United States
Government positions, and by leadership of their own
sovereign Indian tribes;
Whereas Indian tribes are resilient and determined to preserve, develop, and transmit to future generations their
unique cultural identities;
Whereas the National Museum of the American Indian was
established within the Smithsonian Institution as a living
memorial to the Native Peoples and their traditions; and
Whereas Native Peoples are endowed by their Creator with
certain unalienable rights, and that among those are life,
liberty, and the pursuit of happiness: Now, therefore, be
it
1

Resolved by the Senate and House of Representatives

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2 of the United States of America in Congress assembled,

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1

SECTION 1. ACKNOWLEDGEMENT AND APOLOGY.

The United States, acting through Congress

(1) recognizes the special legal and political relation-

4 ship the Indian tribes have with the United States and
5 the solemn covenant with the land we share;
6

(2) commends and honors the Native Peoples for the

7 thousands of years that they have stewarded and protected


8 this land;
9

(3) acknowledges years of official depredations, ill-

10 conceived policies, and the breaking of covenants by the


11 United States Government regarding Indian tribes;
12

(4) apologizes on behalf of the people of the United

13 States to all Native Peoples for the many instances of vio14 lence, maltreatment, and neglect inflicted on Native Peo15 ples by citizens of the United States;
16

(5) expresses its regret for the ramifications of

17 former offenses and its commitment to build on the posi18 tive relationships of the past and present to move toward
19 a brighter future where all the people of this land live rec20 onciled as brothers and sisters, and harmoniously steward
21 and protect this land together;
22

(6) urges the President to acknowledge the offenses

23 of the United States against Indian tribes in the history


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24 of the United States in order to bring healing to this land


25 by providing a proper foundation for reconciliation be26 tween the United States and Indian tribes; and
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1

(7) commends the State governments that have

2 begun reconciliation efforts with recognized Indian tribes


3 located in their boundaries and encourages all State gov4 ernments similarly to work toward reconciling relation5 ships with Indian tribes within their boundaries.
6

SEC. 2. DISCLAIMER.

Nothing in this Joint Resolution authorizes any claim

8 against the United States or serves as a settlement of any


9 claim against the United States.

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3.3 Rights Suspension and Corruption


Art icle 100 - Cest ui Que Vie Trust
Canon 2036
A Cestui Que Vie Trust, also known by several other pseudonyms such as Term of Life or Years or
Pur Autre Vie or "Fide Commissary Trust" or Foreign Situs Trust or Secret Trust is a pseudo form
of trust first formed in the 16th Century under Henry VIII of England on one or more presumptions
including (but not limited to) one or more Persons presumed wards, infants, idiots, lost or abandoned
at sea and therefore assumed/presumed dead after seven (7) years. Additional presumptions by
which such a Trust may be legally formed were added in later statutes to include bankruptcy,
incapacity, mortgages and private companies.

Canon 2037
In terms of the evidential history of the formation of Cestui Que Vie Trusts:
(i) The first Cestui Que Vie Trusts formed were through an Act of Henry VIII of England in 1540
(32Hen.8 c1) and later wholly corrupted whereby the poor people of England, after having all
their homes, goods and wealth seized in 1535 (27Hen.8 c.28) under the guise of small
religious estates under 200, were granted the welfare or commonwealth benefit of an Cestui
Que Use or simply an estate with which to live, to work and to bequeath via a written will; and
(ii) In 1666 Westminster and the ruling classes passed the infamous Proof of Life Act also
called the Cestui Que Vie Act (19Car.2 c.6) whereby the poor and disenfranchised that had not
proven to Westminster and the Courts they were alive, were henceforth to be declared dead
in law and therefore lost, abandoned and their property to be managed in their absence. This
supremely morally repugnant act, which remains in force today, is the birth of Mundi and the
infamous occult rituals of the British Courts in the wearing of black robes and other
paraphernalia in honoring the dead; and
(iii) In 1707 Westminster under Queen Anne (6Ann c.18) extended the provisions of Proof of
Life and Cestui Que Vie, extending the use of such structures ultimately for corporate and other
franchise purposes. This wicked, profane and completely sacrilegious act in direct defiance to all
forms of Christian morals and Rule of Law has remained a cornerstone of global banking and
financial control to the 21st Century; and
(iv) In 1796, King George III (36 Geo.3. c.52 20) duty was applied to Estates Pur Autre Vie for the
first time; and
(v) In 1837 (1 Vict . c.26) and the amendments to the nature of Wills, that if a person under an
Estate Pur Autre Vie (Cestui Que Vie) did not make a proper will, then such property would be
granted to the executors and administrators.

Canon 2038
In terms of the evidential history of the operation and any form of relief or remedy associated with
Cestui Que Vie Trusts, taking into account all Statutes referencing Cestui Que Vie prior to 1540 are a
deliberate fraud and proof of the illegitimacy of Westminster Statutes:
(i) The first Act outlining Cestui Que (Vie) Trusts is deliberately hidden under the claimed
statutes of the reign of King Richard III in 1483 (1Rich.3 c.1) whereby the act (still in force)
states that all conveyances and transfers and use of property is good, even though a purchaser
may be unaware it is effectively under cestui que use (subject to a Cestui Que Vie Trust). The
act also gives a vague and challenge path of relief that if one is of complete mind, not an infant
and not under financial duress then any property under Cestui Que Vie Trusts is rightfully theirs
for use; and
(ii) The second Act outlining Cestui Que (Vie) Trusts is deliberately hidden under the reign of
Henry 7th in 1488 (4Hen.7 c.17) permitted lords to render any attempt by people classed as
wards to demonstrate their freedom useless and that such lords may use writs and other
devices to force such people back to being compliant wards (poor slaves). The only remedy
under this act was if a ward demonstrated the waste of the lord as to the property (and energy)
seized from the poor (ignorant white slaves); and
(iii) The third Act outlining the operation of Cestui Que Vie only hidden this time as Estate Pur
Autre Vie was in 1741 under 14Geo.2 c.20) whereby one who was knowledgeable of the Cestui
Que Vie slavery system could between the ages of 18 to 20, seek to recover such property
under Cestui Que Vie and cease to be a slave. However, the same act made law that after 20
years, the remedy for such recovery was no longer available, despite the fact that the existence
of Cestui Que Vie Trusts is denied and Westminster and Banks are sworn to lie, obstruct, hide at
all cost the existence of the foundations of global banking slavery.

Canon 2039
In terms of essential elements concerning Cestui Que Vie Trusts:
(i) A Cestui Que (Vie) Trust may only exist for seventy (70) years being the traditional accepted
"life" expectancy of the estate; and
(ii) A Beneficiary under Estate may be either a Beneficiary or a Cestui Que (Vie) Trust. When a
Beneficiary loses direct benefit of any Property of the higher Estate placed in Cestui Que (Vie)
Trust on their behalf, they do not own the Cestui Que (Vie) Trust and are only the beneficiary of
what the Trustees of the Cestui Que (Vie) Trust choose to provide them; and
(iii) The original purpose and function of a Cestui Que (Vie) Trust was to form a temporary Estate
for the benefit of another because some event, state of affairs or condition prevented them from
claiming their status as living, competent and present before a competent authority. Therefore,
any claims, history, statutes or arguments that deviate in terms of the origin and function of a
Cestui Que (Vie) Trust as pronounced by these canons is false and automatically null and void.

Canon 2040
The Trust Corpus created by a Cestui Que (Vie) is also known as the Estate from two Latin words
e+statuo literally meaning by virtue of decree, statute or judgment. However, as the Estate is held
in a Temporary not permanent Trust, the (Corporate) Person as Beneficiary is entitled only to
equitable title and the use of the Property, rather than legal title and therefore ownership of the
Property. Only the Corporation, also known as Body Corporate, Estate and Trust Corpus of a Cestui
Que (Vie) Trust possesses valid legal personality.

Canon 2041
The Property of any Estate created through a Temporary (Testamentary) Trust may be regarded as
under Cestui Que Use by the Corporate Person, even if another name or description is used to
define the type of trust or use. Therefore Cestui Que Use is not a Person but a Right and therefore a
form of "property".

Canon 2042
In 1534, prior to the 1st Cestui Que Vie Act (1540), Henry VIII declared the first Cestui Que Vie type
estate with the Act of Supremecy which created the Crown Estate. In 1604, seventy (70) years later,
James I of England modified the estate as the Crown Union (Union of Crowns). By the 18th Century,
the Crown was viewed as a company. However by the start of the 19th Century around 1814 onwards
upon the bankruptcy of the company (1814/15) , it became the fully private Crown Corporation
controlled by European private banker families.

Canon 2043
Since 1581, there has been a second series of Cestui Que Vie Estates concerning the property of
"persons" and rights which migrated to the United States for administration including:
(i) In 1651 the Act for the Settlement of Ireland 1651-52 which introduced the concept of
"settlements", enemies of the state and restrictions of movement in states of "emergency"; and
(ii) In 1861 the Emergency Powers Act 1861; and
(iii) In 1931 the Emergency Relief and Construction Act 1931-32; and
(iv) in 2001 the Patriot Act 2001.

Canon 2044
Since 1591, there has been a third series of Cestui Que Vie Estates concerning the property of "soul"
and ecclesiastical rights which migrated to the United States for administration including:
(i) In 1661 the Act of Settlement 1661-62; and
(ii) In 1871 the District of Columbia Act 1871; and
(iii) In 1941 the Lend Lease Act 1941.

Canon 2045
By 1815 and the bankruptcy of the Crown and Bank of England by the Rothschilds, for the 1st time, the
Cestui Que Vie Trusts of the United Kingdom became assets placed in private banks effectively
becoming "private trusts" or "Fide Commissary Trusts" administered by commissioners (guardians).
From 1835 and the Wills Act, these private trusts have been also considered "Secret Trusts" whose
existence does not need to be divulged.

Canon 2046
From 1917/18 with the enactment of the Sedition Act and the Trading with the Enemy Act in the United
States and through the United Kingdom, the citizens of the Commonwealth and the United States
became effectively "enemies of the state" and "aliens" which in turn converted the "Fide Commissary"
private secret trusts to "Foreign Situs" (Private International) Trusts.

Canon 2047
In 1931, the Roman Death Cult, also known as the Vatican created the Bank for International
Settlements for the control of claimed property of associated private central banks around the world.
Upon the deliberate bankruptcy of most countries, private central banks were installed as
administrators and the global Cestui Que Vie/Foreign Situs Trust system was implemented from 1933
onwards.

Canon 2048
Since 1933, when a child is borne in a State(Estate) under inferior Roman law, three (3) Cestui Que
(Vie) Trusts are created upon certain presumptions, specifically designed to deny the child forever
any rights of Real Property, any Rights as a Free Person and any Rights to be known as man and
woman rather than a creature or animal, by claiming and possessing their Soul or Spirit.

Canon 2049
Since 1933, upon a new child being borne, the Executors or Administrators of the higher Estate
willingly and knowingly convey the beneficial entitlements of the child as Beneficiary into the 1st
Cestui Que(Vie) Trust in the form of a Registry Number by registering the Name, thereby also
creating the Corporate Person and denying the child any rights as an owner of Real Property.

Canon 2050
Since 1933, when a child is borne, the Executors or Administrators of the higher Estate knowingly and
willingly claim the baby as chattel to the Estate. The slave baby contract is then created by honoring
the ancient tradition of either having the ink impression of the feet of the baby onto the live birth
record, or a drop of its blood as well as tricking the parents to signing the baby away through the
deceitful legal meanings on the live birth record. This live birth record as a promissory note is
converted into a slave bond sold to the private reserve bank of the estate and then conveyed into a
2nd and separate Cestui Que (Vie) Trust per child owned by the bank. Upon the promissory note
reaching maturity and the bank being unable to seize the slave child, a maritime lien is lawfully
issued to salvage the lost property and itself monetized as currency issued in series against the
Cestui Que (Vie) Trust.

Canon 2051
Each Cestui Que Vie Trust created since 1933 represents one of the 3 Crowns representing the 3
claims of property of the Roman Death Cult, being Real Property, Personal Property and
Ecclesiastical Property and the denial of any rights to men and women, other than those chosen as
loyal members of the society and as Executors and Administrators.

Canon 2052
The Three (3) Cestui Que Vie Trusts are the specific denial of rights of Real Property, Personal
Property and Ecclesiastical Property for most men and women, corresponds exactly to the three
forms of law available to the Galla of the Bar Association Courts. The first form of law is corporate
commercial law is effective because of the 1st Cestui Que Vie Trust. The second form of law is
maritime and trust law is effective because of the 2nd Cestui Que Vie Trust. The 3rd form of law is
Talmudic and Roman Death Cult law is effective because of the 3rd Cestui Que Vie Trust of Baptism.

Canon 2053
The Birth Certificate issued under Roman Law represents the modern equivalent to the Settlement
Certificates of the 17th century and signifies the holder as a pauper and effectively a Roman Slave.
The Birth Certificate has no direct relationship to the private secret trusts controlled by the private
banking network, nor can it be used to force the administration of a state or nation to divulge the
existence of these secret trusts.

Canon 2054
As the Cestui Que Vie Trusts are created as private secret trusts on multiple presumptions including
the ongoing bankruptcy of certain national estates, they remain the claimed private property of the
Roman Death Cult banks and therefore cannot be directly claimed or used.

Canon 2055
While the private secret trusts of the private central banks cannot be directly addressed, they are
still formed on certain presumptions of law including claimed ownership of the name, the body, the
mind and soul of infants, men and women. Each and every man and woman has the absolute right to
rebuke and reject such false presumptions as a member of One Heaven and holder of their own title.

Canon 2056
Given the private secret trusts of the private central banks are created on false presumptions, when
a man or woman makes clear their Live Borne Record and claim over their own name, body, mind and
soul, any such trust based on such false presumptions ceases to have any property.

Canon 2057
Any Administrator or Executor that refuses to immediately dissolve a Cestui Que (Vie) Trust, upon a
Person establishing their status and competency, is guilty of fraud and fundamental breach of their
fiduciary duties requiring their immediate removal and punishment.

Status: This is the original version (as it was originally made). UK


Statutory Instruments are not carried in their revised form on this site.

S TAT U T O R Y I N S T R U M E N T S

1997 No. 1778


SOCIAL SECURITY
The Social Security (United States of America) Order 1997

Made

Coming into force

22nd July 1997


-

1st September 1997

Whereas at London on the 13th February 1984 an Agreement on social security between the
Government of the United Kingdom of Great Britain and Northern Ireland and the Government of
the United States of America (hereinafter referred to as the Agreement) and an Administrative
Agreement for the implementation of the Agreement (hereinafter referred to as the Administrative
Agreement)(1) were signed on behalf of those Governments and effect was given to the Agreement
by the Social Security (United States of America) Order 1984 (hereinafter referred to as the
Principal Order)(2):
And Whereas at London on 6th June 1996 a Supplementary Agreement between the Government
of the United Kingdom of Great Britain and Northern Ireland and the Government of the United
States of America (which Supplementary Agreement is set out in Schedule 1 to this Order
and is hereinafter referred to as the Supplementary Agreement) amending the Agreement
and a Supplementary Administrative Agreement amending the Administrative Agreement (which
Supplementary Administrative Agreement is set out in Schedule 2 to this Order and is hereinafter
referred to as the Supplementary Administrative Agreement)(3) were signed on behalf of those
Governments:
And Whereas by Article 3 of the Supplementary Agreement it is provided that the Supplementary
Agreement shall enter into force on the first day of the third month following the month in which
each Government has received from the other Government written notification that all statutory
and constitutional requirements have been complied with for entry into force of the Supplementary
Agreement:
And Whereas by Article 2 of the Supplementary Administrative Agreement it is provided that the
Supplementary Administrative Agreement shall enter into force on the date of entry into force of
the Supplementary Agreement:
And Whereas written notification in accordance with Article 3 of the Supplementary Agreement was
received by each Government on 20th June 1997 and accordingly the Supplementary Agreement
and the Supplementary Administrative Agreement enter into force on the 1st September 1997:
And Whereas by section 179(1)(a) and (2) of the Social Security Administration Act 1992(4) it is
provided that Her Majesty may by Order in Council make provision for modifying or adapting that

(1)
(2)
(3)
(4)

Cmnd. 9443.
S.I.1984/1817.
Cm 3374, publishes both the Supplementary Agreement and the Supplementary Administrative Agreement.
1992 c. 5.

Document Generated: 2012-05-08


Status: This is the original version (as it was originally made). UK
Statutory Instruments are not carried in their revised form on this site.

Act and the Social Security Contributions and Benefits Act 1992(5) in their application to cases
affected by agreements with other Governments providing for reciprocity in matters specified in the
said section:
Now, therefore, Her Majesty, in pursuance of section 179(1)(a) and (2) of the Social Security
Administration Act 1992 and of all other powers enabling Her in that behalf, is pleased, by and with
the advice of Her Privy Council, to order, and it is hereby ordered, as follows:

Citation and commencement


1. This Order may be cited as the Social Security (United States of America) Order 1997 and
shall come into force on 1st September 1997.
Modification of the Social Security Administration Act 1992 and the Social Security
Contributions and Benefits Act 1992 and amendment of the Principal Order
2. The Social Security Administration Act 1992 and the Social Security Contributions and
Benefits Act 1992 shall be modified and the Principal Order shall be amended so as to give effect
to the Agreement as modified by the Supplementary Agreement set out in Schedule 1 to this Order
and to the Administrative Agreement as modified by the Supplementary Administrative Agreement
set out in Schedule 2 to this Order, so far as the same relate to England, Wales and Scotland.
Amendment of Order
3. The reference to the Social Security (United States of America) Order 1984 shall be omitted
in the Schedule to the Social Security (Reciprocal Agreements) Order 1988(6) and in Schedules 2
and 3 to the Social Security (Reciprocal Agreements) Order 1995(7).
N.H. Nicholls
Clerk of the Privy Council

(5)
(6)
(7)

1992 c. 4.
S.I. 1988/591.
S.I. 1995/767.

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SCHEDULE 1

Article 2

SUPPLEMENTARY AGREEMENT AMENDING THE AGREEMENT


ON SOCIAL SECURITY BETWEEN THE GOVERNMENT OF THE
UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND
AND THE GOVERNMENT OF THE UNITED STATES OF AMERICA
The Government of the United Kingdom of Great Britain and Northern Ireland and the Government
of the United States of America;
Having considered the Agreement on Social Security which was signed on their behalf at London
on 13th February 1984 (hereinafter referred to as the Agreement);
Having recognised the need to revise certain provisions of the Agreement;
Have agreed as follows:
Article 1
1. Article 1 of the Agreement shall be revised as follows:
(a) Paragraph 1 shall be revised to read as follows:
1. Territory means,
as regards the United States, the States, the District of Columbia, the
Commonwealth of Puerto Rico, the United States Virgin Islands, Guam,
American Samoa and the Commonwealth of the Northern Mariana Islands, and
as regards the United Kingdom, England, Scotland, Wales, Northern Ireland, and
also the Isle of Man, the Island of Jersey, and the Islands of Guernsey, Alderney,
Herm and Jethou; and references to the United Kingdom or to territory in
relation to the United Kingdom shall include the Isle of Man, the Island of Jersey,
and the Islands of Guernsey, Alderney, Herm and Jethou where appropriate;.
(b) Paragraph 3 shall be revised to read as follows:
3. Competent Authority means,
as regards the United States, the Commissioner of Social Security, and
as regards the United Kingdom, the Department of Social Security for Great
Britain, the Department of Health and Social Services for Northern Ireland, the
Department of Health and Social Security of the Isle of Man, the Employment and
Social Security Committee of the States of the Island of Jersey or the Guernsey
Social Security Authority as the case may require;.
(c) Paragraph 7 shall be revised to read as follows:
7. As regards the United Kingdom:
(a) insurance period means,
a contribution period or an equivalent period;
(b) contribution period means,
a period in respect of which contributions appropriate to the benefit in
question are payable, have been paid or treated as paid;
(c) equivalent period means,
a period for which contributions appropriate to the benefit in question have
been credited;
(d) survivors benefit means,
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widows allowance, widows payment, widowed mothers allowance and


widows pension;
(e) childs survivor benefit means,
guardians allowance and childs special allowance;
(f) laws on coverage means,
the laws and regulations relating to the imposition of liability for the payment
of social security contributions;
(g) qualifying period for invalidity benefit means,
(i) a period of incapacity of 364 days under the laws of Great Britain,
Northern Ireland or the Isle of Man, or
(ii) a period of incapacity of 364 days under the laws of Jersey, or
(iii) a period of incapacity of 156 days, excluding Sundays, under the laws
of Guernsey;
(h) first contribution condition means,
(i) under the laws of Great Britain, Northern Ireland or the Isle of Man,
that a person has paid at least 52 Class I or Class II contributions at any
time before 6 April 1975, or has paid, in one contribution year, Class
I or Class II contributions producing an earnings factor of at least 50
times that years lower earnings limit in a tax year beginning on or after
6 April 1975, or
(ii) under the laws of Jersey, that a person has paid contributions prior to the
end of the relevant quarter and the annual contribution factor derived
from these contributions is not less than 0.25, or
(iii) under the laws of Guernsey, that a person has paid at least 26 reckonable
contributions since 4 January 1965 or the date of his entry into the
Guernsey scheme;
(i) second contribution condition means,
(i) under the laws of Great Britain, Northern Ireland or the Isle of Man,
that a person has either paid or been credited with Class I or Class II
contributions producing an earnings factor of at least 50 times the lower
earnings limit in each of the last 2 complete contribution years before
the relevant benefit year, or
(ii) under the laws of Jersey, that a person has paid or been credited
with contributions in respect of the relevant quarter and the quarterly
contribution factor derived from those contributions is 1.00, or
(iii) under the laws of Guernsey, that a person has paid or been credited with
at least 26 reckonable contributions in the relevant contribution year;
(j) a qualifying year means,
(i) at least 50 weeks of insurance for periods before 6 April 1975, or that
the person has received, or been treated as having received, earnings of
at least 52 times the lower earnings limit in a tax year after 5 April 1978
under the laws of Great Britain, Northern Ireland and the Isle of Man, or
(ii) an annual contribution factor of 1.00 under the laws of Jersey, or
(iii) 50 weeks under the laws of Guernsey;

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(k) a reckonable year means a tax year between 6 April 1975 and 5 April 1978
during which contributions have been paid on earnings received (or treated
as received) of at least 50 times the lower earnings limit for that year;
(l) prescribed period means, in relation to Jersey and Guernsey, the period
commencing on the same date under the laws of Jersey or Guernsey, as the
case may be, as the relevant period for the purposes of old age pension and
ending on 31 December next preceding the date on which entitlement to
invalidity benefit first arose;
(m) sickness benefit means,
(i) short-term incapacity benefit at the lower, higher or long-term rate
payable under the legislation of Great Britain, Northern Ireland or the
Isle of Man, or
(ii) sickness benefit payable under the legislation of Jersey or Guernsey;
(n) invalidity benefit means,
(i) long-term incapacity benefit, additional pension, invalidity allowance
and incapacity age addition payable under the legislation of Great
Britain, Northern Ireland or the Isle of Man, or
(ii) invalidity benefit payable under the legislation of Jersey or Guernsey..
2. In paragraph 1(a)(ii) of Article 2 of the Agreement, 1954 shall be replaced by 1986.
3. Paragraph 1(b) of Article 2 of the Agreement shall be revised to read as follows:
(b) As regards the United Kingdom,
(i) the Social Security Administration Act 1992, the Social Security Contributions
and Benefits Act 1992, the Social Security (Consequential Provisions) Act 1992
and the Social Security (Incapacity for Work) Act 1994;
(ii) the Social Security Administration (Northern Ireland) Act 1992, the Social
Security Contributions and Benefits (Northern Ireland) Act 1992, the Social
Security (Consequential Provisions) (Northern Ireland) Act 1992 and the Social
Security (Incapacity for Work) (Northern Ireland) Order 1994;
(iii) the Social Security Administration Act 1992, the Social Security Contributions
and Benefits Act 1992, the Social Security (Consequential Provisions) Act 1992
and the Social Security (Incapacity for Work) Act 1994 (Acts of Parliament) as
those Acts apply to the Isle of Man by virtue of Orders made, or having effect
as if made, under the Social Security Act 1982 (an Act of Tynwald);
(iv) the Social Security (Jersey) Law, 1974;
(v) the Social Insurance (Guernsey) Law, 1978;
and the laws which were repealed or consolidated by those Acts, Laws or Orders or
repealed by legislation consolidated by them..
4. In paragraph 2 of Article 4 of the Agreement, the word normally shall be added immediately
before the words employed by.
5. Article 4 paragraph 3 of the Agreement shall be revised to read as follows:
3. A person who is covered under the laws on coverage of either Party with respect
to self-employment shall be subject only to the laws on coverage of the Party in whose
territory he ordinarily resides..
6. Article 7 paragraph 2 of the Agreement shall be revised to read as follows:
5

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2. Subject to the provisions of paragraph 3 of this Article and the provisions of Article
14, a person who would be entitled to receive an old age pension, a retirement pension, a
survivors benefit or invalidity benefit under the laws of the United Kingdom if he were in
the United Kingdom shall be entitled to receive that pension or benefit while he ordinarily
resides in the territory of the United States, as if he were in the United Kingdom..
7. Article 11 paragraph 3 of the Agreement shall be revised to read as follows:
3. Where the periods of coverage completed by a person under the laws of:
(i) either Great Britain, Northern Ireland or the Isle of Man amount to less
than one reckonable year, or, as the case may be, qualifying year, or relate
only to periods before 6 April 1975 and in aggregate amount to less than
50 weeks, or
(ii) Jersey amount to less than an annual contribution factor of 1.00, or
(iii) Guernsey amount to less than 50 weeks,
those periods shall be aggregated as if they had all been completed under the laws of any part
of the territory of the United Kingdom under which a pension is payable or would be payable
if the periods were aggregated, or, where two such pensions are or would be payable, under
the laws of that part which, at the date on which entitlement first arose or arises, is paying
or would pay the greater amount. Where the aggregate of the periods of coverage is less
than one qualifying year or reckonable year, this Article and Article 9 shall not apply..
8. Article 14 of the Agreement shall be revised to read as follows:
1. The provisions of paragraphs 2 to 5 of this Article shall apply to claims for invalidity
benefit under the laws of Great Britain, Northern Ireland or the Isle of Man.
2. A person who has satisfied the first contribution condition for sickness benefit as
defined in Article 1 using contributions under the laws of Great Britain, Northern Ireland
or the Isle of Man only, who is in the territory of the United States and is not subject to the
laws on coverage of Great Britain, Northern Ireland or the Isle of Man under Articles 4, 5
or 6 of this Agreement, shall be entitled to receive invalidity benefit under the laws of Great
Britain, Northern Ireland or the Isle of Man provided that:
(a) the second contribution condition for sickness benefit under the laws of the United
Kingdom is satisfied using relevant periods of coverage under the laws of the
United Kingdom and, if necessary, the United States, and
(b) the person is incapacitated for work and has been so incapacitated throughout
the qualifying period for invalidity benefit, in which case the person shall be
treated as if sickness benefit followed by invalidity benefit, under the laws of
Great Britain, Northern Ireland or the Isle of Man, had been paid throughout that
period of incapacity.
For the purposes of sub-paragraph (a), a person will be considered to meet the second
contribution condition if he is credited with at least 2 quarters of coverage under the laws
of the United States in each of the last 2 complete contribution years before the relevant
benefit year. The relevant Competent Authority of Great Britain, Northern Ireland or the
Isle of Man will reallocate any quarter of coverage credited to a person under the laws of
the United States within a calendar year to any other calendar quarter within that year if it is
needed to satisfy the second contribution condition in a relevant contribution year, as long
as it has not been used to satisfy the second contribution condition in any other relevant
contribution year.
The rate of the invalidity benefit payable shall be that which would be paid under the
laws of Great Britain, Northern Ireland or the Isle of Man without the application of
6

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this Agreement unless a disability benefit under the laws of the United States is in
payment, whether or not under the provisions of this Agreement, in which case the rate
of invalidity benefit payable shall be determined in accordance with the provisions of
paragraph 3 of this Article.
3. Taking account of sub-paragraphs (a) and (b) of this paragraph, the relevant Agency of
Great Britain, Northern Ireland or the Isle of Man shall ascertain the proportion of invalidity
benefit provided under its laws in the same ratio as the total of the periods of coverage
completed under its laws bears to the total periods of coverage completed under the laws
of both Parties.
(a) The provisions of paragraphs 1, 2 and 5 of Article 9 and the provisions of
paragraphs 4, 6 and 7 of Article 11 of this Agreement shall apply to periods of
coverage credited under the laws of the United States as if the references in those
Articles to an old age pension, a retirement pension or a pension were references
to invalidity benefit.
(b) For the purpose of calculating the proportion of benefit referred to above, no
account shall be taken of any period of coverage completed after the day on which
a persons incapacity commenced.
The amount of benefit calculated in accordance with the above provisions of this paragraph
shall be the amount of invalidity benefit actually payable to that person.
4. Where a person in the territory of Great Britain, Northern Ireland or the Isle of Man,
or a person outside the territory of Great Britain, Northern Ireland or the Isle of Man who
is entitled to an invalidity benefit under the relevant legislation other than under paragraph
2 of this Article, is in receipt of invalidity benefit under the laws of Great Britain, Northern
Ireland or the Isle of Man and also is in receipt of a disability benefit under the laws
of the United States, whether or not under the provisions of this Agreement, the rate of
invalidity benefit under the laws of Great Britain, Northern Ireland or the Isle of Man shall
be determined in accordance with the provisions of paragraphs 3 and 5 of this Article.
5. Where a person to whom the provisions of paragraph 4 apply:
(a) would have been entitled to receive invalidity benefit under the laws of Great
Britain, Northern Ireland or the Isle of Man, without recourse to this Agreement;
and
(b) is entitled to receive both invalidity benefit under paragraph 3 and a disability
benefit under the laws of the United States, whether or not under the provisions
of this Agreement, and the sum of these two benefits is less than the amount of
invalidity benefit to which the person would otherwise have been entitled under
(a);
the competent authority of Great Britain, Northern Ireland or the Isle of Man shall calculate
the difference between the amounts of benefit calculated in accordance with sub-paragraphs
(a) and (b), on the date that entitlement to invalidity benefit payable under paragraph 3 first
arose, and shall pay that amount in addition to the invalidity benefit payable. The additional
sum will remain in payment under the same conditions as the invalidity benefit and subject
to the equivalent increases in amount, as appropriate.
6. Notwithstanding any other provision of this Agreement, invalidity benefit shall be
payable under the laws of Jersey only in accordance with the provisions of paragraphs 7
to 9 of this Article.
7. For the purpose of qualifying for invalidity benefit, a person who is in the territory
of the United States and
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(a) has satisfied the first contribution condition for invalidity benefit using
contributions under the laws of Jersey only; and
(b) has satisfied the second contribution condition for invalidity benefit using
relevant periods of coverage under the laws of either Party; and
(c) is incapable of work, and has been so incapable throughout the qualifying period
for invalidity benefit;
shall be treated as if he had been entitled to sickness benefit throughout that period.
For the purposes of sub-paragraph (b), a person will be considered to meet the second
contribution condition if he is credited with at least 2 quarters of coverage under the laws
of the United States in each of the last 2 complete calendar years before the calendar year
in which the claim for benefit was made.
8. Where a person has satisfied the conditions set out in paragraph 7, the Competent
Authority of Jersey shall determine the actual rate of invalidity benefit payable as the amount
that bears the same relation to the standard rate of benefit as the life average contribution
factor during the prescribed period bears to 1.00, except that no benefit shall be payable
where the factor is less than 0.1.
9. Where a person who is in Jersey is entitled to invalidity benefit under the laws of
Jersey, that benefit shall be payable.
10. Notwithstanding any other provision of this Agreement, invalidity benefit shall be
payable under the laws of Guernsey only in accordance with the provisions of paragraphs
11 to 13 of this Article.
11. For the purpose of qualifying for invalidity benefit, a person who is in the territory
of the United States or Guernsey and
(a) has satisfied the first contribution condition for sickness benefit using
contributions under the laws of Guernsey only; and
(b) has satisfied the second contribution condition for sickness benefit using relevant
periods of coverage under the laws of either Party; and
(c) is incapable of work, and has been so incapable throughout the qualifying period
for invalidity benefit;
shall be treated as if he had been entitled to sickness benefit throughout that period.
For the purposes of sub-paragraph (b), each quarter of coverage credited under the laws
of the United States in the relevant contribution year shall be treated as if it had been a
contribution period of thirteen weeks completed as an employed or self-employed person
in the relevant contribution year.
12. Where a person has satisfied the conditions set out in paragraph 11, the Competent
Authority of Guernsey shall:
(a) deem the contribution conditions for the payment of invalidity benefit satisfied
provided that the periods of coverage under the laws of Guernsey total one
qualifying year; and
(b) calculate the amount of invalidity benefit to be paid, subject to paragraph 13, as
being the proportion, not exceeding 100%, of the standard rate which the total
number of contributions paid or credited in Guernsey during the prescribed period
bears to the product of the number of years in that period and fifty: save that if
the amount so calculated is less than one-twentieth of the standard rate, no benefit
shall be payable.
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13. Where a person is in Guernsey and


(a) is entitled to invalidity benefit under the laws of Guernsey solely through the
application of paragraphs 11 and 12, or has been entitled to such a benefit
in relation to the claim in question solely through the application of those
paragraphs; and
(b) is in receipt of a disability benefit under the laws of the United States, whether
or not by virtue of this Agreement;
the amount of the invalidity benefit payable under the laws of Guernsey shall be reduced by
the amount by which the aggregate of both benefits exceeds the standard rate of invalidity
benefit under the laws of Guernsey.
14. No person in relation to whom invalidity benefit is payable under the provisions of
this Agreement shall receive a contribution credit from Jersey or Guernsey unless present
in Jersey or Guernsey, as the case may be.
15. Where a persons periods of coverage under the laws of a part of the United Kingdom
total less than one qualifying year, or one reckonable year, these periods shall be aggregated
as if they had all been completed under the laws of any part of the territory of the United
Kingdom under which a sickness benefit or an invalidity benefit is payable or would be
payable if the periods were aggregated, or, where two such benefits are or would be payable,
under the laws of that part which, at the date on which entitlement first arose or arises, is
paying or would pay the greater amount. Where the aggregate of the periods of coverage is
less than one qualifying year, or one reckonable year, this Article shall not apply.
16. Notwithstanding any other provision of this Article, a person in the territory of the
United States who is subject to the laws on coverage of the United Kingdom by virtue of
any of the Articles 4 to 6 of this Agreement and who satisfies the contribution conditions
applicable to sickness benefit under those laws shall, for the purpose of determining his
entitlement to invalidity benefit under those laws:
(a) be treated as if he were in the territory of the United Kingdom; and
(b) each day of incapacity for work while in the territory of the United States may,
where appropriate, be treated as if it were a day for which he had received sickness
benefit under the laws of the United Kingdom.
17. Any restriction which would otherwise be applicable under the laws of the United
Kingdom in the rate of benefit payable to persons who are not ordinarily resident in the
territory of the United Kingdom shall not apply to persons in the territory of the United
States who are in receipt of invalidity benefit under the laws of the United Kingdom by
virtue of the provisions of this Agreement..
9. Article 21 paragraph 2 of the Agreement shall be revised to read as follows:
2. If a disagreement cannot be resolved through negotiation, the Competent Authorities
will endeavour to settle the issue through arbitration, mediation, or other mutually agreed
procedure..
Article 2
The application of this Supplementary Agreement shall not result in any reduction in the amount of
a benefit to which entitlement was established prior to its entry into force.

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Article 3
This Supplementary Agreement shall enter into force on the first day of the third month following
the month in which both Governments shall have informed each other by a formal exchange of notes
that the steps necessary under their national statutes to enable the Supplementary Agreement to take
effect have been taken.
IN WITNESS WHEREOF, the undersigned, being duly authorised thereto by their respective
Governments, have signed this Supplementary Agreement.
DONE in duplicate at London on 6th June 1996.
FOR THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND
NORTHERN IRELAND:
William Marsden,
(Americas Director, FCO)
FOR THE GOVERNMENT OF THE UNITED STATES OF AMERICA:
Timothy E. Deal,
(Minister, Embassy of the United States of America)

SCHEDULE 2

Article 2

SUPPLEMENTARY ADMINISTRATIVE AGREEMENT AMENDING THE


ADMINISTRATIVE AGREEMENT FOR THE IMPLEMENTATION OF THE
AGREEMENT ON SOCIAL SECURITY BETWEEN THE GOVERNMENT
OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN
IRELAND AND THE GOVERNMENT OF THE UNITED STATES OF AMERICA
The Government of the United Kingdom of Great Britain and Northern Ireland and the Government
of the United States of America;
In accordance with Article 15(a) of the Agreement on Social Security between the Government of
the United Kingdom of Great Britain and Northern Ireland and the Government of the United States
of America signed on their behalf at London on 13th February 1984 (hereinafter referred to as the
Agreement) as amended by the Supplementary Agreement of this date;
Have agreed to amend the Administrative Agreement for the implementation of the Agreement as
follows:
Article 1
1. Article 2 paragraph 1 of the Administrative Agreement shall be revised to read as follows:
1. The liaison agencies referred to in Article 15 of the Agreement shall be:
(a) for the United States,
the Social Security Administration,
(b) for the United Kingdom,
(i) in Great Britain,
For all contingencies except Articles 4 to 6 of the Agreement and the
provision of United Kingdom insurance records for Disability Benefit,

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Department of Social Security Pensions and Overseas Benefits


Directorate, Tyneview Park, Whitley Road, Benton Newcastle upon
Tyne, England NE98 1BA;
For Articles 4 to 6 of the Agreement and to provide United Kingdom
insurance records for Disability Benefit,
Contributions Agency International Services, Longbenton, Newcastle
upon Tyne, England NE98 1YX
(ii) in Northern Ireland, Social Security Agency Overseas Branch,
Commonwealth House, Castle Street, Belfast, Northern Ireland BT1 1DX
(iii) in the Isle of Man, Department of Health and Social Security, Markwell
House, Market Street, Douglas, Isle of Man IM1 2RZ
(iv) in Jersey, Employment and Social Security Department, Philip Le Feuvre
House, La Motte Street, St Helier, Jersey, Channel Islands JE4 8PE
(v) in Guernsey, Guernsey Social Security Authority, Edward T Wheadon
House, Le Truchot, St Peter Port, Guernsey, Channel Islands GY1 3WH..
2. Article 9 paragraph 1 of the Administrative Agreement shall be revised by adding the following
sentence at the end thereof:
However, the Agencies of the two Parties may agree on a different allocation of expenses for
medical examinations arranged under this paragraph..
Article 2
This Supplementary Administrative Agreement shall enter into force on the date of entry into force
of the Supplementary Agreement of this date amending the Agreement.

EXPLANATORY NOTE
(This note is not part of the Order)
This Order makes provision for the modification of the Social Security Administration Act 1992 and
the Social Security Contributions and Benefits Act 1992 so as to give effect to the Supplementary
Agreement on social security (which is set out in Schedule 1 to this Order) made between the
Government of the United Kingdom of Great Britain and Northern Ireland and the Government
of the United States of America. The Supplementary Agreement amends the Agreement on social
security set out in Schedule 1 to the Social Security (United States of America) Order 1984 to take
into account changes in United Kingdom legislation, in particular as relates to incapacity benefit.
There are also set out in Schedule 2 to this Order the provisions of a Supplementary Administrative
Agreement amending the Administrative Agreement set out in Schedule 2 to the Social Security
(United States of America) Order 1984.
This Order does not impose any costs on business.

11

THE CESTUI QUE VIE ACT 1540


(32 Hen. 8 c. 37)
[Extracted from HaIsbury's Statutes of England (2nd edition),
Vol. 9, p. 655]
For recoving of Arrerages by Executors & Administratols.
Arrears of rent, etc. not recoverable by executors, etc. at common law.-Forasmuch as by thordre of
the comon lawe thexecutours and administratours of (tenants) in fee simple (tenants) in fee taile &
(tenants) for terme of lifes of rentis services rent charges rente (seck) and fee fermes have no
remedy to (recover) such arrerages of the said rentis or fee fermes as were due unto their testatours
in their lifes, nor yet the heires of suche testatour nor army (person) having the reversion
of his estate aftre his deceace may distraine or have anny laufull action to levye army suche
arrerages of rentis or fee fermes due unto him in his life as is aforesaid; by reason whereof the
tenantis of the [demayne l] of suche landis tenementis or hereditamentis out of the whiche suche
rentis were due and paieable who of right [out 2] to pay their rentis and fermes (3) suche daies and
termes as they were due, doo many tymes kepe holde and retaine such arrerages in their owne
handis, so that thexecutours and administratours of the (persons) to whome suche rentis or fee
fermes were due cannot have or (come) by the said arrerages of the same towardis the payment of
the dettis and (performance) of the will of the said testatours; for remedy wherof be it
enacted by auctoritie of this (present) (parliament) that
[1.] Executors, etc. may maintain action of debt for arrears of rent due to testator; or distrain the
immediate tenant.-The executours and administratours of (every) suche (person) or (persons) unto
whome any suche rent or fee ferme is or shalbe due and not paid at the tyme of his deathe shall and
may have an action of dett for all suche arrerages, against the tenant or tenantis that ought to have
paide the said rent or fee fermes so being behinde in the life of their testatour, or against
thexecutours and administratours of the said tenantis: And also furthermore it shalbe laufull to
(every) suche executour and administratour of any suche (person) or (persons), unto whome suche
rent or feferme is or shalbe due and not paid at the tyme of his deathe as is aforesaid, to distraine for
the arrerages of all suche rentis and fee fermes upon the landis tenementis and other thereditamentis
whiche were charged with the payment of suche rentis or fee fermes, and chargeable to the
[distrees'] of the said testatour, so longe as the said landis tenementis or (') hereditamentis contynue
remaine and be in the season or possession of the said tenant in [demaine] who ought
ymmediately to have pald the said rent or fee ferme so being behinde to the said testatour in his life,
or in the season or possession of anny other (person) or (persons) clayming the said (lands)
(tenements) & hereditamentis onely by and from the said tenant by purchace gifte or discent; in like
maner and fourme as their said testatour mought or ought to have doon in his life tyme, and the said
executours and administratours shall for the same distresse laufully make avowry uppon their
matier afforesaid.

3. Husband may recover rent due in right of his wife deceased.And .... if army man which nowe
hathe or heraftre shalhave in the right of his wif army estate in fee symple fee tail] or for terme of
life
1 demeane 0.
2 ought 0.
3 atte 0.
4 distresse 0.
5 other 0.
6 demeane 0.
of or in any rentis or fee fermes, and the same rentis or fee fermes nowe be or herafter shalbe due
byhinde and unpaid in the said wifes lif, [than 1] the said husbaund aftre the death of his said wife
his executours and administratours shall have an action of dett for the said arrerages against the
tenaunt of the demeane that ought to have paid the same his executours or administratours, and also
the said husbaund after the death of his said wife may distraine for the said arrerages, in like manner
and fourme as he mought have doon yf his said wif had ben [than 1] lyving, and make avowry
uppon his said matier as is aforesaid.
4. Persons entitled to rents, during the life of another, may recover the same after death of cestui que
vie- . . . . yf any (person) or (persons) whiche nowe have or herafter shalhave any rentis or fee
fermes for terme of life or lyves of anny other (person) or (persons), and the said rent or fee farme
nowe be or heraftre shalbe due behinde and unpaid in the life of suche (person) or (persons) for
whose life or lifes the estate of the said rent or fee ferme did depend or contynue, and aftre
the said (person) or (persons) doth dye, [than 1] he unto whome the said rent or fee ferme was due
in fourme aforesaid, his executours and administratours, shall and may have an action of dett
against the tenant in demeane that ought to have paid the same whan it first was due his executours
and administratours, and also distrayne for the same arrerages uppon suche landis and tenementis
out of the whiche the said rentis or fee fermes were yssuyng and payeable, in suche like maner and
fourme as he ought or might have doon if suche (person) or (persons), by whose deathe the
aforesaid astate in the said rentis and fee fermes was determined and expired, had ben in full lif and
not deade, . . . .
Note:Words in round brackets represent words which cannot be reproduced
locally in their original type.

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Cestui Que Vie Act 1666


1666 CHAPTER 11 18 and 19 Cha 2
An Act for Redresse of Inconveniencies by want of Proofe of the Deceases of Persons
beyond the Seas or absenting themselves, upon whose Lives Estates doe depend.
X1

Recital that Cestui que vies have gone beyond Sea, and that Reversioners cannot find
out whether they are alive or dead.
Whereas diverse Lords of Mannours and others have granted Estates by Lease for one or more
life or lives, or else for yeares determinable upon one or more life or lives And it hath often
happened that such person or persons for whose life or lives such Estates have beene granted
have gone beyond the Seas or soe absented themselves for many yeares that the Lessors and
Reversioners cannot finde out whether such person or persons be alive or dead by reason
whereof such Lessors and Reversioners have beene held out of possession of their Tenements
for many yeares after all the lives upon which such Estates depend are dead in regard that the
Lessors and Reversioners when they have brought Actions for the recovery of their Tenements
have beene putt upon it to prove the death of their Tennants when it is almost impossible for
them to discover the same, For remedy of which mischeife soe frequently happening to such
Lessors or Reversioners.
Annotations:
Editorial Information
X1

Abbreviations or contractions in the original form of this Act have been expanded into modern
lettering in the text set out above and below.

Modifications etc. (not altering text)


C1
C2
C3

Short title The Cestui que Vie Act 1666 given by Statute Law Revision Act 1948 (c. 62), Sch. 2
Preamble omitted in part under authority of Statute Law Revision Act 1948 (c. 62), Sch. 1
Certain words of enactment repealed by Statute Law Revision Act 1888 (c. 3) and remainder omitted
under authority of Statute Law Revision Act 1948 (c. 62), s. 3

Cestui Que Vie Act 1666 (c. 11)


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I.]

Cestui que vie remaining beyond Sea for Seven Years together and no Proof of
their Lives, Judge in Action to direct a Verdict as though Cestui que vie were
dead.
If such person or persons for whose life or lives such Estates have beene or shall be
granted as aforesaid shall remaine beyond the Seas or elsewhere absent themselves
in this Realme by the space of seaven yeares together and noe sufficient and evident
proofe be made of the lives of such person or persons respectively in any Action
commenced for recovery of such Tenements by the Lessors or Reversioners in every
such case the person or persons upon whose life or lives such Estate depended shall be
accounted as naturally dead, And in every Action brought for the recovery of the said
Tenements by the Lessors or Reversioners their Heires or Assignes, the Judges before
whom such Action shall be brought shall direct the Jury to give their Verdict as if the
person soe remaining beyond the Seas or otherwise absenting himselfe were dead.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

II

Annotations:
Amendments (Textual)
F1

III

S. II repealed by Statute Law Revision Act 1948 (c. 62), Sch. 1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2

Annotations:
Amendments (Textual)
F2

IV

S. III repealed by Statute Law Revision Act 1863 (c. 125)

If the supposed dead Man prove to be alive, then the Title is revested. Action for
mean Profits with Interest.
[X2Provided alwayes That if any person or [X3person or] persons shall be evicted out
of any Lands or Tenements by vertue of this Act, and afterwards if such person or
persons upon whose life or lives such Estate or Estates depend shall returne againe
from beyond the Seas, or shall on proofe in any Action to be brought for recovery of
the same [to] be made appeare to be liveing; or to have beene liveing at the time of the
Eviction That then and from thenceforth the Tennant or Lessee who was outed of the
same his or their Executors Administrators or Assignes shall or may reenter repossesse
have hold and enjoy the said Lands or Tenements in his or their former Estate for and
dureing the Life or Lives or soe long terme as the said person or persons upon whose
Life or Lives the said Estate or Estates depend shall be liveing, and alsoe shall upon
Action or Actions to be brought by him or them against the Lessors Reversioners or
Tennants in possession or other persons respectively which since the time of the said
Eviction received the Proffitts of the said Lands or Tenements recover for damages the
full Proffitts of the said Lands or Tenements respectively with lawfull Interest for and
from the time that he or they were outed of the said Lands or Tenements, and kepte or
held out of the same by the said Lessors Reversioners Tennants or other persons who
after the said Eviction received the Proffitts of the said Lands or Tenements or any of

Cestui Que Vie Act 1666 (c. 11)


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them respectively as well in the case when the said person or persons upon whose Life
or Lives such Estate or Estates did depend are or shall be dead at the time of bringing
of the said Action or Actions as if the said person or persons where then liveing.]
Annotations:
Editorial Information
X2
X3

annexed to the Original Act in a separate Schedule


Variant reading of the text noted in The Statutes of the Realm as follows: O. omits [O. refers to a
collection in the library of Trinity College, Cambridge]

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editorial team to The Cestui Que Vie Act 1707. Any changes that have already been made by the
team appear in the content and are referenced with annotations. (See end of Document for details)

The Cestui Que Vie Act 1707


1707 CHAPTER 72 6 Ann
X1

An Act for the more effectual Discovery of the Death of Persons pretended to be alive
to the Prejudice of those who claim Estates after their Deaths.
Reasons for passing this Act. Reversions, &c. expectant upon Determination of Life Estate,
upon Affidavit of Belief of Death of Infant or other Tenant for Life as herein mentioned,
and that such Death is concealed by Guardian, &c. may yearly move for and obtain an
Order in Chancery for the Production of such Tenant for Life; and upon Refusal, &c. to
produce such Tenant for Life, taken to be dead
Whereas divers Persons as Guardians and Trustees for Infants and Husbands in Right of their
Wives and other Persons having Estates or Interests determinable upon a Life or Lives have
continued to receive the Rents and Profits of such Lands after the Determination of their said
particular Estates or Interests And whereas the Proof of the Death of the Persons on whose Lives
such particular Estates or Interests depended is very difficult and several Persons have been and
may be thereby defrauded For Remedy whereof and for preventing such fraudulent Practices
any person or Persons who hath or shall have any Claim or Demand in or to any Remainder
Reversion or Expectancy in or to any Estate after the Death of any Person within Age Married
Woman or any other Person whatsoever upon Affidavit made in the High Court of Chancery by
the Persons so claiming such Estate of his or her Title and that he or she hath cause to believe
that such Minor Married Woman or other Person is dead and that his or her Death is concealed
by such Guardian Trustee Husband or any other Person shall and may Once a Year if the Person
agrieved shall think fit move the Lord Chancellor Keeper or Commissioners for the Custody of
the Great Seal of Great Britain for the Time being to order [X2and they are hereby authorized
and required to order] such Guardian Trustee Husband or other Person concealing or suspected
to conceal such Person at such Time and Place as the said Court shall direct on Personal or other
due Service of such Order to produce and shew to such Person and Persons (not exceeding Two)
as shall in such Order be named by the Party or Parties prosecuting such Order such Minor
Married Woman or other Persons aforesaid And if such Guardian Trustee Husband or such
other Person as aforesaid shall refuse or neglect to produce or shew such Infant Married Woman
or such other Person on whose Life any such Estate doth depend according to the Directions
of the said Order that then the Court of Chancery is hereby authorized and required to order
such Guardian Trustee Husband or other Person to produce such Minor Married Woman or
other Person concealed in the said Court of Chancery or otherwise before Commissioners to

The Cestui Que Vie Act 1707 (c. 72)


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be appointed by the said Court at such Time and Place as the Court shall direct Two of which
Commissioners shall be nominated by the Party or Parties prosecuting such Order at his her
or their Costs and Charges [X3And in case such Guardian Trustee Husband or other Person]
shall refuse or neglect to produce such Infant Married Woman or other Person so concealed in
the Court of Chancery or before such Commissioners whereof Return shall be made by such
Commissioners and that Return filed in the Petty Bag Office in either or any of the said Cases
the said Minor Married Woman or such other Person so concealed shall be taken to be dead and
it shall be lawful for any Person claiming any Right Title or Interest in Remainder or Reversion
or otherwise after the Death of such Infant married Woman or such other Persons so concealed
as aforesaid to enter upon such Lands Tenements and Hereditaments as if such Infant Married
Woman or other Person so concealed were actually dead
Annotations:
Editorial Information
X2
X3

interlined on the Roll.


interlined on the Roll.

Annotations:
Editorial Information
X1
X2
X3

This Act is Chapter XVIII. 6 Ann in the Common printed Editions


interlined on the Roll.
interlined on the Roll.

Modifications etc. (not altering text)


C1
C2
C3

II

Short title The Cestui que Vie Act 1707 given by Short Titles Act 1896 (c. 14)
Jurisdiction of High Court of Chancery now exercisable by High Court of Justice: Supreme Court of
Judicature (Consolidation) Act 1925 (c. 49), s. 18
Certain words of enactment repealed by Statute Law Revision Act 1888 (c. 2) and remainder omitted
under authority of Statute Law Revision Act 1948 (c. 62), s. 3

If such Infant, &c. Tenant for Life,appear to be in some Place beyond Sea, Party
prosecuting such Order may send over to view such Infant, and if Guardian,
&c. will not produce such Tenant for Life, then he or she to be taken as dead.
AND if it shall appear to the said Court by Affidavit that such Minor Married Woman
or other Person for such Life such Estate is holden is or lately was at some certain
Place beyond the Seas in the said Affidavit to be mentioned it shall and may be lawful
for the Party or Parties prosecuting such Order as aforesaid at his her or their Costs and
Charges to send over one or both the said Persons appointed by the said Order to view
such Minor Married woman or other Person for whose Life any such Estate is holden
and in case such Guardian Trustee Husband or other Person concealing or suspected
to conceal such Persons as aforesaid shall refuse or neglect to produce or procure to be
produced to such Person or Persons a personal View of such Infant Married Woman
or other Person for whose Life any such Estate is holden that then and in such Case
such Person or Persons are hereby required to make a true Return of such Refusal or
Neglect to the Court of Chancery which Return shall be filed in the Petty Bag Office
and thereupon such Minor Married Woman or other Person for whose Life any such
Estate is holden shall be taken to be dead and it shall be lawful for any Person claiming
any Right Title or Interest in Remainder Reversion or otherwise after the Death of such

The Cestui Que Vie Act 1707 (c. 72)


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Infant Married Woman or other Person for whose Life any such Estate is holden to
enter upon such Lands Tenements and Hereditaments as if such Infant Married Woman
or other Person for whose Life any such Estate is holden were actually dead
III

If it appear afterwards in any Action to be brought that such Tenant for Life
was alive at the Time of the Order made, then he or she may re-enter, and have
Action for Rent, &c.
PROVIDED always That if it shall afterwards appear upon Proof in any Action to be
brought that such Infant Married Woman or other Person for whose Life any such
Estate is holden were alive at the Time of such Order made that then it shall be lawful
for such Infant Married Woman Guardian or Trustee or other Person having any Estate
or Interest determinable upon such Life to re-enter upon the said Lands Tenements or
Hereditaments and for such Infant Married Woman or other Person having any Estate
or Interest determinable upon such Life their Executors Administrators or Assigns
to maintain an Action against those who since the said Order received the Profits
of such Lands Tenements or Hereditaments or their Executors or Administrators
and therein to recover full Damages for the Profits of the same received from the
Time that such Infant Married Woman or other Person having any Estate or Interest
determinable upon such Life were ousted of the Possession of such Lands Tenements
or Hereditaments

IV

Proviso for Guardian, &c. who shall make it appear that due Endeavour has
been used to procure the Appearance of such Infant and Tenant for Life.
X4

provided always That if any such Guardian Trustee Husband or other Person or
Persons holding or having any Estate or Interest determinable upon the Life or Lives
of any other Person or Persons shall by Affidavit or otherwise to the Satisfaction of
the said Court of Chancery make appear that he she or they have used his her or their
utmost Endeavours to procure such Infant Married Woman or other Person or Persons
on whose Life or Lives such Estate or Interest doth depend to appear in the said Court
of Chancery or elsewhere according to the Order of the said Court in that Behalf made
and that he she or they cannot procure or compel such Infant Married Woman or other
Person or Persons so to appear and that such Infant Married Woman or other Person
or Persons on whose Life or Lives such Estate or Interest doth depend is are or were
Living at the Time of such Return made and filed as aforesaid then it shall be lawful
for such Person or Persons to continue in the Possession of such Estate and receive
the Rents and Profits thereof for and during the Infancy of such Infant and the Life
or Lives of such Married Woman or other Person or Persons on whose Life or Lives
such Estate or Interest doth or shall depend as fully as he she or they might have done
if this Act had not been made
Annotations:
Editorial Information
X4

annexed to the Original Act in Two separate Schedules.

The Cestui Que Vie Act 1707 (c. 72)


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Guardians, Trustees, &c. holding over without consent of Remainder Man,


&c. deemed Trespassers. Damages.
AND every Person who as Guardian or Trustee for any Infant and every Husband
seised in Right of his Wife only and every other Person having any Estate determinable
upon any Life or Lives who after the Determination of such particular Estates or
Interests without the express Consent of him her or them who are or shall be next
and immediately entitled upon and after the Determination of such particular Estates
or Interests shall hold over and continue in Possession of any Manors Messuages
Lands Tenements or Hereditaments shall be and are hereby adjudged to be Trespassers
and that every Person and Persons his her and their Executors and Administrators
who are or shall be entitled to any such Manors Messuages Lands Tenements and
Hereditaments upon or after the Determination of such particular Estates or Interests
shall and may recover in Damages against every such Person or Persons so holding
over as aforesaid and against his her or their Executors or Administrators the full Value
of the Profits received during such Wrongful Possession as aforesaid.

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