Article 1 Citation, commencement and interpretationI1

Northern Ireland

(1)

This Order may be cited as the Social Security (Contributions) (Isle of Man) Order (Northern Ireland) 2026.

(2)

The Order comes into force on the first day of the month following the later of the dates on which each Party to the Agreement notifies the other that they have complied with all necessary domestic procedures for the Agreement to come into effect in accordance with paragraph 67 of the Agreement^f1.

(3)

In this Order “the Agreement” means the Agreement in the Schedule to this Order as set out in the Exchange of Letters between His Majesty’s Government of the United Kingdom of Great Britain and Northern Ireland and His Majesty’s Government of the Isle of Man dated 15th May 2026 and 18th May 2026, respectively.

Annotations

Commencement

I1: Art. 1 in operation at 9.7.2026 coming into force in accordance with , see art. 1(2)

Footnotes

f1: Upon the participants having notified each other that their respective domestic procedures for entry into force have been completed, in accordance with paragraph 67 of the Agreement, a notice will be published in the Belfast Gazette by His Majesty’s Revenue and Customs.