Territorial extent and application Northern Ireland
The Act does not contain any provisions relating to matters within the legislative competence of the Northern Ireland Assembly. Under the provisions of Schedule 2 to the Northern Ireland Act 1998, taxes applying to the UK as a whole, including the Levy, and NICs are both excepted matters. Northern Ireland has separate but materially identical National Insurance contribution legislation. The Act therefore applies to the relevant Northern Ireland legislation relating to NICs, where stated. If there are amendments which relate to non-excepted matters, consent of the Northern Ireland Assembly will be sought for them.