Explanatory note

This Order makes provision for the modification of the Social Security Administration Act 1992, the Social Security Contributions and Benefits Act 1992, the Social Security Contributions (Transfer of Functions, etc.) Act 1999 and the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 in order to give effect to the Agreement on Social Security relating to Social Security Contributions between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of India (“the Agreement”).

The Agreement provides for reciprocal arrangements on the liability of employees and their employers for social security contributions.

The Agreement will enter into force in accordance with Article 26 on the day after the States exchange written notifications confirming that their statutory and constitutional procedures, including any necessary legislation, have been completed.

A Tax Information and Impact Note has not been prepared for this instrument as it is secondary legislation giving effect to a Treaty preventing the double payment of social security contributions.