Introductory text

SOCIAL SECURITY

Made 11th March 2026

Laid before Parliament 13th March 2026

Coming into force 6th April 2026

The Treasury make these Regulations in exercise of the powers conferred by sections 117(1) and 175(3) of the Social Security Contributions and Benefits Act 1992^f1 and by sections 117(1) and 171(3) and (10) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992^f2.

The Secretary of State and the Department of Communities concur in the making of these Regulations.

These Regulations contain only provisions consequential on the making of an instrument under section 141 of the Social Security Administration Act 1992^f3 and section 129 of the Social Security Administration (Northern Ireland) Act 1992^f4.

Annotations

Footnotes

f1: 1992 c. 4. Section 117(1) was amended by paragraph 68 of Schedule 7 to the Social Security Act 1998 (c. 14) and by paragraph 23 of Schedule 3, and paragraph 6 of Schedule 7, to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2).
f2: 1992 c. 7. Section 117(1) was amended by paragraph 50 of Schedule 6 to S.I. 1998/1506 (N.I. 10) and by paragraph 23 of Schedule 3, and paragraph 5 of Schedule 6, to S.I. 1999/671. Section 171(10) was substituted by paragraph 28(3) of Schedule 3 to S.I. 1999/671. The functions of the Department, defined by Section 170 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (“SSCBNIA 1992”) as the Department of Health and Social Services for Northern Ireland, under the SSCBNIA 1992 were transferred to the Department for Social Development by article 8(b) of, and Part 2 of Schedule 6 to, S.R. 1999 No. 481. The Department for Social Development was renamed the Department for Communities by section 1(7) of the Departments Act (Northern Ireland) 2016 (c. 5 (N.I.)).
f3: 1992 c. 5. Section 141 was amended by paragraph 44 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999, paragraph 16 of Schedule 1 to the National Insurance Contributions Act 2002 (c. 19), paragraph 20 of Schedule 1 to the National Insurance Contributions Act 2015 (c. 5) and paragraph 4 of the Schedule to the National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57).
f4: 1992 c. 8. Section 129 was amended by Part 7 of Schedule 13 to the Welfare Reform and Pensions Act 1999 (c. 30), paragraph 72 of Schedule 6 to S.I. 1998/1506 (N.I. 10) and paragraph 43 of Schedule 3 to S.I. 1999/671.