Schedule 1: Employment Allowance: rules for determining if persons are connected Section 19: HMRC administration expenses: financial provision
162.Subsection (1) amends section 165(5)(a) of the Social Security Administration Act 1992 by inserting "or the National Insurance Contributions Act 2013" after "adoption pay". This will enable HMRC administrative expenses incurred in relation to the Act ultimately to be met from the National Insurance Fund.
163.Subsection (2) makes an equivalent provision for Northern Ireland.