# The Social Security (Contributions) (Isle of Man) Order 2026, Paragraph 61: Collection and Recovery of National Insurance Contributions


Collection or recovery of contributions due to a Participant (P1) may be effected in the other Participant (P2) in accordance with the procedures and with the guarantees and privileges applicable to the collection of contributions due to the corresponding competent authority of P2.

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Source: https://www.legislation.gov.uk/uksi/2026/795/schedule/paragraph/61 (the official version)
Page: https://openlegislation.uk/social-security-contributions-isle-of-man-order-2026/schedule/paragraph-61
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

