# Finance Act 2026, Paragraph 31: Social Security Administration (Northern Ireland) Act 1992

Extent: E+W+S+N.I.

In section 104ZA(2A) of the Social Security Administration (Northern Ireland) Act 1992 (class 1, 1A, 1B or 2 contributions: powers to call for documents etc), for “tax agent’s” substitute “tax adviser’s”.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/22/paragraph/31 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-22/paragraph-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.