National Insurance Contributions (Reduction In Rates) Act 2023

Territorial extent and application

5. The Act extends to, that is forms part of, the law of England and Wales, Scotland and Northern Ireland. Amendments the Act makes to the legislation of Great Britain and Northern Ireland have the same extent as the enactments they amend. The Act applies in England, Wales, Scotland and Northern Ireland.
6. There is a convention that Westminster will not normally legislate with regard to matters that are within the legislative competence of the Scottish Parliament, Senedd Cymru or the Northern Ireland Assembly without consent of the legislature concerned.
7. The matters to which the provisions of the Act relate are not within the legislative competence of the Scottish Parliament, Senedd Cymru or the Northern Ireland Assembly, and no legislative consent motion is being sought in relation to any provision of the Act.
8. See the table in Annex A for a summary of the position regarding territorial extent and application in the United Kingdom.