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National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019

Legal background

  1. The legislation relating to the existing system of NICs and social security benefits is set out in a combination of primary and subordinate legislation. The relevant provisions are:
    • Social Security Contributions and Benefits Act (SSCBA 1992);
    • Social Security Contributions and Benefits (Northern Ireland) Act 1992 (SSCB(NI)A 1992);
    • The Social Security Administration Act 1992;
    • The Social Security Administration (Northern Ireland) Act 1992;
    • The Social Security (Contributions) Regulations 2001 (SI 2001/1004).
  2. These provisions will continue to be the main legislation dealing with NICs.

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