http://www.legislation.gov.uk/nisr/1985/59/madeThe Social Security (Contributions) (Amendment) Regulations (Northern Ireland) 1985Government Printer for Northern Ireland2016-12-22SOCIAL SECURITY The Social Security (Contributions) (Amendment) Regulations (Northern Ireland) 1985RegulationsThe Social Security (Contributions) Regulations 2001Sch. 8 Pt. 2reg. 1(1)