This Act may be cited as the National Insurance Contributions Act 2002.

This Act has effect in relation to the tax year 2003-04 and subsequent tax years; and for this purpose “tax year” has the meaning given by section 122(1) of the Social Security Contributions and Benefits Act 1992 (c. 4).

The amendments, repeals and revocations made by this Act have the same extent as the provisions to which they relate.

Subject to that, this Act extends to Northern Ireland (as well as to England and Wales and Scotland).