Section 48 and Schedule 18: Powers to act for the protection of public health: Northern Ireland Section 73: Power under section 145 of the Social Security Administration Act 1992
This Section modifies the operation of section 145 of the Social Security Administration Act 1992 (the "1992 Act") by temporarily altering the procedure for making orders under it.
	Subsection (1) provides that the section only applies to an order made between introduction of the Bill (now Act) (19th March 2020) and 2 years after the passing of the Act, if that order does not increase rates above the 6th April 2020 baseline.
	Subsection (2) provides that the limit on increases to the rates of NICs of 0.25% in section 145(3) of the 1992 Act does not apply to orders made under the 1992 Act and to which this section applies (and increases above the 6th April 2020 baseline are not allowed).
	Subsection (3) provides subsections (2) to (5) of section 147 of the 1992 Act do not apply to an order made under section 145 of the 1992 Act and to which this section applies. This allows greater flexibility on the application of rate changes, and removes the requirement to lay a report by the Government Actuary.
	Subsection (4) provides that the affirmative procedure does not apply to orders made under section 145 of the 1992 Act and to which this section applies. The negative procedure will apply.
	The territorial extent and application of this section is England and Wales, Scotland and Northern Ireland, and the application is England and Wales and Scotland only.