Territorial Extent and Application
18.NICs are a reserved matter in Wales and Scotland and an excepted matter in Northern Ireland. The provisions in this Act therefore extend to England and Wales, Scotland and Northern Ireland. Northern Ireland has separate National Insurance legislation equivalent to that made for the rest of the UK. So, where appropriate, the Act either amends, or refers to, the equivalent Northern Ireland legislation relating to NICs (see, for example, sections 6(5), 8(6), 9(5) and 11(2)).