Commentary on provisions of Act Section 26: Social security co-ordination
This section gives effect to the Protocol on Social Security Coordination and specified relevant provisions of the TCA ("the Protocol") by providing that they form part of domestic law and provides that domestic legislation has effect with modifications required to give effect to the Protocol and specified relevant provisions, where those modifications can be ascertained from the Protocol or specified relevant provisions or otherwise from the TCA.
	Subsection (1)(a) gives effect to the Protocol in domestic law (defined as being the law of England and Wales, Scotland and Northern Ireland, in subsection (5)(a) and (b)).
	Subsections (1)(b) and (c) give effect in domestic law to:
Title I of Heading 4 of Part II (Trade) of the TCA (which is a provision setting out a number of overarching principles relating to the application of the Protocol); and
Articles COMPROV.17 and FINPROV.2 of the TCA so far as applying the SSC Protocol.
	Subsection (2)(a) and (b) modify domestic law so far as required for the purposes of implementing the Protocol under subsection (1).
	Subsection (3)(a) provides that implementation of the Protocol in subsection (1) is subject to provisions made under or by this Act and other domestic law for the purposes of implementing the Protocol, the TCA, or any other future relationship agreement. Subsection (3)(a) makes clear that departments may use secondary legislation to implement and operationalise aspects of the agreement (such as the Healthcare (European Economic Area and Switzerland Arrangements) (EU Exit) Regulations 2019 (S.I. 2019/1293)).
	Subsection (3)(b) provides that subsection (1) does not limit the scope of any other power which could be used to implement the Protocol or the TCA.
	Subsection (4) provides that references to the TCA, in subsections (1) and (2), and the definition of the Protocol in subsection (5), are to be read as being the Agreement as it has effect on the relevant day (for any provision that is provisionally applied, defined in subsection (5) as the time and day from which provisional application applies; for any provision that is not provisionally applied, defined as the time and day when it comes into force).
	Subsection (5) defines terms used in this section including defining "the SSC Protocol" as the Protocol and Annexes including as modified in accordance with Articles SSC.11(6), SSC.11(8) or SSC.68 of the Protocol.