Commentary on provisions of Act Section 3: Application of national insurance contributions legislation
Section 3(1) states that, for the purpose of operating the Levy, any provisions that apply in relation to a qualifying National Insurance contribution will also apply to the Levy payment corresponding to the contribution.
	Section 3(2) provides examples of provisions that may apply in relation to the Levy. These include:
information, accounting and reporting requirements,
assessment, collection and payment requirements,
rights of appeal,
administration, penalties or interest, and
priority of amounts owed to HMRC in cases of insolvency.
	However, Section 3(3) specifies that provisions relating to a person’s entitlement to benefits or limiting the maximum amount of National Insurance contributions that are payable do not apply to the Levy. This means that payment of the new Health and Social Care Levy does not give rise to entitlement to contributory benefits.
	Section 3(4) makes the application of legislation by subsection (1) subject to other provision made by this Act, or by regulations made under this Act, and to any necessary modifications (including any modifications necessary to secure the payment of the Levy by individuals to whom the pension age restrictions provisions apply).