Legal background
- 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).
- These provisions will continue to be the main legislation dealing with NICs.