Introductory text

SOCIAL SECURITY

Made 24th March 2026

Laid before Parliament 25th March 2026

Coming into force 6th April 2026

The Treasury make these Regulations in exercise of the powers conferred by sections 3(2) and (3) of the Social Security Contributions and Benefits Act 1992^f1 and sections 3(2) and (3) 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 3(2) was amended by paragraph 3 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2).
f2: 1992 c. 7. Section 3(2) was amended by S.I. 1999/671 and 2015/2006.
f3: The functions of the Secretary of State, under sections 3(2) and (3) of the Social Security Contributions and Benefits Act 1992, were transferred to the Treasury, with the concurrence of the Secretary of State, by paragraph 3 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999. The functions of the Department under sections 3(2) and (3) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (“SSCB(NI)A”) were transferred to the Treasury, with the concurrence of the Department, by S.I. 1999/671. “Department” is defined by section 170 of the SSCB(NI)A and means the Department of Health and Social Services for Northern Ireland. The functions of the Department of Health and Social Services for Northern Ireland, under the SSCB(NI)A, were transferred to the Department for Social Development by 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.)).