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This is the sixth Commencement Order made under the Pensions Act 2014 (c.19) (“the Act”). This Order brings into force certain provisions of the Act on 12th October 2015.
Article 2 commences section 25 of, and paragraphs 15 to 19, 21 and 22 of Schedule 15 to, the Act so far as those provisions are not already in force. This allows for the payment of a class 3A voluntary National Insurance contribution in Northern Ireland from 12th October 2015. The payment of National Insurance contributions is an excepted matter within Schedule 2 to the Northern Ireland Act 1998 (c.47).
An impact assessment has not been produced for this Order as it has no impact on business or civil society organisations. An impact assessment for the changes made by the Act is available from the Better Regulation Unit, Department for Work and Pensions, Caxton House, 6 – 12 Tothill Street, London SW1H 9NA or
https://www.gov.uk/government/publications/pensions-act-2014-impact-assessments-may-2014.
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