Schedule 1: Employment Allowance: rules for determining if persons are connected Section 21: Short title and extent
165.Subsection (1) provides for the Act to be known as the National Insurance Contributions Act 2014.
166.Subsection (2) provides that the Act extends to England, Wales, Scotland, and Northern Ireland, subject to subsection (3).
167.Subsection (3) provides that an amendment or repeal made by the Act has the same extent as the provision amended or repealed.