Overview of the Act Application of the Act to Northern Ireland
14.Sections 2, 4 and 6 mirror for Northern Ireland the provision made in sections 1, 3 and 5 for Great Britain. Section 7 extends to Northern Ireland as well as Great Britain. Under the provisions of Schedule 2 to the Northern Ireland Act 1998 NICs are an excepted matter. The Act therefore amends relevant Northern Ireland legislation relating to NICs.
15.Where the powers in the Act allow for retrospective changes to earnings, Treasury regulations made by virtue of the Act which make consequential changes to matters which are the responsibility of a Northern Ireland department require the concurrence of that department. Contributory benefits and statutory payments are transferred matters under the Northern Ireland Act 1998 and responsibility for them lies with the Department for Social Development and the Department for Employment and Learning (in respect of SPP and SAP).