Legal background
The Health and Social Care Levy is a new tax; there is therefore no existing legislation relating to it.
	However, the Act applies legislation relating to the existing system of NICs to the Levy. The main legislation for that system is contained in a combination of primary and subordinate legislation. That legislation includes:
The Social Security Contributions and Benefits Act 1992 (SSCBA 1992).
The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (SSCB(NI)A 1992).
The Social Security Administration Act 1992 (SSAA 1992).
The Social Security Administration (Northern Ireland) Act 1992 (SAA(NI)A 1992).
The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004).
	Except for modifications to facilitate the transitional arrangements for the 2022-2023 tax year, the Act does not amend existing NICs and social security benefits legislation.