# The Social Security Contributions and Benefits Act 1992 (Modification of Section 4A) Order 2026, Introduction: 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 2003 were inserted by section 24 of the Finance Act 2026.
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 1992 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.

---
Source: https://www.legislation.gov.uk/uksi/2026/341/introduction (the official version)
Page: https://openlegislation.uk/social-security-contributions-and-benefits-act-1992-modification-of-section-4a-order-2026/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.