Section 48 and Schedule 18: Powers to act for the protection of public health: Northern Ireland Section 74: Power under section 5 of the National Insurance Contributions Act 2014
This section modifies the operation of section 5 of the National Insurance Act 2014 by temporarily altering the Parliamentary procedure for making regulations under it.
	Subsection (1) provides for the modifications to apply to regulations made on or after the day the Bill (now Act) was introduced (19th March 2020) and before the end of the period of two years from the date the Act is passed.
	Subsection (2) provides for the negative Parliamentary procedure to apply to regulations made under section 5 during that period instead of the affirmative procedures specified in that section.
	Subsection (3) provides that subsection (2) does not apply to regulations which decrease the value of the Employment Allowance below £4,000 (so the affirmative Parliamentary procedure will continue to apply).
	The territorial extent and application of this section is England and Wales, Scotland and Northern Ireland.