Explanatory Notes

National Insurance Contributions Act 2015

2015 CHAPTER 5

12 February 2015

Commentary on Sections

Section 9: Short title and extent

174.Subsection (1) provides for the Act to be known as the National Insurance Contributions Act 2015.

175.Subsection (2) provides that the Act extends to England and Wales, Scotland and Northern Ireland, subject to subsection (3).

176.Subsection (3) provides that an amendment, repeal or revocation made by the Act has the same extent as the provision amended, repealed or revoked.