Introductory text

Draft Regulations laid before Parliament under section 176(1)(a) of the Social Security Contributions and Benefits Act 1992 and section 172(11A) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, for approval by resolution of each House of Parliament.

Social Security

Made ***

Coming into force 6th April 2022

These Regulations are made by the Treasury in exercise of the powers conferred by sections 19(4)(a) and (5A) and 175(3) of the Social Security Contributions and Benefits Act 1992 (“the Contributions Act”)^f1 and sections 19(4)(a) and (5A) and 171(3) and (10) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (“the Northern Ireland Contributions Act”)^f2.

A draft of this instrument was laid before Parliament in accordance with section 176(1)(a)^f3 of the Contributions Act and section 172(11A)^f4 of the Northern Ireland Contributions Act and approved by a resolution of each House of Parliament.

Annotations

Footnotes

f1: 1992 c. 4. Section 19(4) was amended by paragraph 5(4) of Schedule 1 to the National Insurance Contributions Act 2002 (c. 19) (“the NICA 2002”). Section 19(5A) was inserted by paragraph 19(2) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2).
f2: 1992 c. 7. Section 19(4) was amended by paragraph 24(4) of Schedule 1 to the NICA 2002. Section 19(5A) was inserted by paragraph 19(2) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671) (“the Transfer Order”). Section 171(10) was substituted by paragraph 28(3) of Schedule 3 to the Transfer Order.
f3: Section 176(1)(a) has been amended but these amendments are not relevant to these Regulations.
f4: Section 172(11A) was inserted by paragraph 29(5) of Schedule 3 to the Transfer Order.