{
  "url": "https://openlegislation.uk/social-security-contributions-isle-of-man-order-2026/note",
  "json_url": "https://openlegislation.uk/social-security-contributions-isle-of-man-order-2026/note.json",
  "legislation": "uksi/2026/795",
  "legislation_title": "The Social Security (Contributions) (Isle of Man) Order 2026",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-isle-of-man-order-2026",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order makes provision for the modification of the Social Security Administration Act 1992, the Social Security Contributions and Benefits Act 1992, Part 2 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 and Part 3 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 in order to give effect to the Agreement on Social Security as set out in the Exchange of Letters between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Isle of Man dated 15th May 2026 and 18th May 2026, respectively. The provisions relate to liability for National Insurance contributions arising in respect of employment and self-employment.\nThis Order will come into force, and implement the Agreement set out in the Schedule, on the first day of the month after such time as both parties to the Agreement have completed the necessary domestic procedures to prepare for their respective legislation to come into force and have notified the other party. The Agreement will have effect in relation to the tax year beginning on or after 6th April next following the date on which the letters are exchanged. This is in accordance with paragraph 67 of the Agreement (coming into effect).\nA Tax Information and Impact Note has not been prepared for this instrument as it is secondary legislation giving effect to an agreement preventing the double payment of National Insurance Contributions.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/795/note",
    "retrieved_at": "2026-10-28T20:57:55.537339+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}