19.The Act extends to England and Wales, Scotland and Northern Ireland.
20.In relation to Northern Ireland, the subject-matter of the Act (apart from the tax provisions) is within the legislative competence of the Northern Ireland Assembly. A Legislative Consent Motion was approved by the Northern Ireland Assembly on 4 November 2014 providing consent for the UK Parliament to proceed with the Act and to amend Schedule 2 to the Northern Ireland Act 1998 to make the scheme an excepted matter.
21.In relation to Scotland and Wales, the Act does not deal with devolved matters.