# The Social Security (Contributions) (Isle of Man) Order 2026, Paragraph 55: Provisional Application of the Applicable Legislation


Where there is a difference of views between the Participants concerning the determination of the legislation applicable to a person, the person concerned shall be made provisionally subject to the legislation of one of the Participants, the order of priority being determined as follows:
(a) The legislation of the Participant where the person pursues their activity as an employed person or self-employed person, if such activity is pursued in only one Participant;
(b) The legislation of the Participant of residence if the person concerned pursues an activity as an employed person or self-employed person in both Participants, or if the person concerned has no such activity in either Participant.

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Source: https://www.legislation.gov.uk/uksi/2026/795/schedule/paragraph/55 (the official version)
Page: https://openlegislation.uk/social-security-contributions-isle-of-man-order-2026/schedule/paragraph-55
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.