Introductory text
SOCIAL SECURITY
Made 24th March 2026
Laid before Parliament 25th March 2026
Coming into force 26th March 2026
The provisions of Chapter 11 of Part 2 of the Income Tax (Earnings and Pensions) Act 2003f1 were inserted by section 24 of the Finance Act 2026f2.
It appears to the Treasury to be expedient, in consequence of those amendments, to modify the provisions of section 4A of the Social Security Contributions and Benefits Act 1992f3 for the purpose of assimilating the law relating to income tax and the law relating to contributions under Part 1 of that Act.
Accordingly, the Treasury, with the concurrence of the Secretary of State, make this Order in exercise of the powers conferred by section 4A(9) of the Social Security Contributions and Benefits Act 1992.
Annotations
Footnotes
- f1
- f2
- f3
-
1992 c. 4. Section 4A was inserted by section 75 of the Welfare Reform and Pensions Act 1999 (c. 30) and amended by paragraph 289 of Schedule 1 to the Income Tax Act 2007 (c. 3). It was also amended by S.I. 2003/1874 and 2007/2071.