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National Insurance Contributions Act 2022

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Explanatory Notes

Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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The matters to which the provisions of the Act relate are not within the legislative competence of the Scottish Parliament.

The Act does not contain any provisions relating to matters within the legislative competence of Senedd Cymru.

Under the provisions of Schedule 2 to the Northern Ireland Act 1998 NICs are an excepted matter. The Act therefore applies to the relevant Northern Ireland legislation relating to NICs, where stated.