Introductory text

SOCIAL SECURITY

Made 12th March 2026

Laid before Parliament 16th March 2026

Coming into force 6th April 2026

The Treasury make these Regulations in exercise of the powers conferred by sections 13(1), 14(1), 119 and 175(3) and (4) of the Social Security Contributions and Benefits Act 1992^f1 and sections 13(1), 14(1), 119 and 171(3) and (4) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992^f2 and now exercisable by them^f3.

The Secretary of State and the Department for Communities concur in the making of these Regulations.

Annotations

Footnotes

f1: 1992 c. 4. Section 13(1) was amended by paragraph 14 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) (“the Transfer Act”) and S.I. 2025/288. Section 119 was amended by paragraph 69 of Schedule 7 to the Social Security Act 1998 (c. 14) and paragraph 25 of Schedule 3 and paragraph 7 of Schedule 7 to the Transfer Act. Section 175(4) was amended by paragraph 29 of Schedule 3 to the Transfer Act. See section 122(1) of this Act for the definition of “prescribe”.
f2: 1992 c. 7. Section 13(1) was amended by S.I. 1999/671 and 2025/288. Section 119 was amended by S.I. 1998/1506 (N.I. 10) and S.I. 1999/671. See section 121(1) of this Act for the definition of “prescribe”.
f3: The functions of the Secretary of State under sections 13(1) and 14(1) of the Social Security Contributions and Benefits Act 1992 (“SSCBA”) were transferred to the Treasury by paragraphs 14 and 15 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (“the Transfer Act”). The functions of the Secretary of State under section 119 of the SSCBA were transferred to the Treasury, with the concurrence of the Secretary of State, by paragraph 25 of Schedule 3 to the Transfer Act. The functions of the Department under sections 13(1) and 14(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (“SSCB(NI)A”) were transferred to the Treasury by paragraphs 14 and 15 of Schedule 3 to S.I. 1999/671. The functions of the Department under the SSCB(NI)A were transferred to the Treasury, with the concurrence of the Department, by paragraph 25 of Schedule 3 to S.I. 1999/671. “Department” is defined by section 170 of the SSCB(NI)A as the Department of Health and Social Services for Northern Ireland. The functions of the Department of Health and Social Services for Northern Ireland were transferred to the Department for Social Development by article 8(b) of, and Part 2 of Schedule 6 to, S.R. 1999 No. 481. The Department for Social Development was renamed the Department for Communities by section 1(7) of the Departments Act (Northern Ireland) 2016 (c. 5 (N.I.)).