# National Insurance Contributions (Employer Pensions Contributions) Act 2026, Section 3: Extent, commencement and short title

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

(1) In this Act—
(a) section 1 extends to England and Wales and Scotland,
(b) section 2 extends to Northern Ireland, and
(c) this section extends to England and Wales, Scotland and Northern Ireland.
(2) This Act comes into force on the day on which it is passed.
(3) This Act may be cited as the National Insurance Contributions (Employer Pensions Contributions) Act 2026.

---
Source: https://www.legislation.gov.uk/ukpga/2026/15/section/3 (the official version)
Page: https://openlegislation.uk/national-insurance-contributions-employer-pensions-contributions-act-2026/section-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.