Section 48 and Schedule 18: Powers to act for the protection of public health: Northern Ireland Section 72: Power under section 143 of the Social Security Administration Act 1992
This section modifies the operation of section 143 of the Social Security Administration Act 1992 (the "1992 Act") by temporarily altering the procedure for making orders under it.
	This section applies to an order made under section 143 of the 1992 Act made on or after the day the Bill (now Act) was introduced (19th March 2020) but within 2 years of this Act having passed.
	It only applies to an order if that order does not increase contribution rates above the level of those rates on 6th April 2020.
	Subsection (2) modifies section 143(1) of the 1992 Act in order that the level of the National Insurance Fund, and the sums expected to be paid from it, does not have to be taken into account in relation to orders made under this section for a temporary period.
	Subsection (3) provides that the limit on increases to the rates of National Insurance Contributions (NICs) of 0.25% in section 143(4) of the 1992 Act does not apply to orders made under the Act. This will enable rates to return to their 6th April 2020 baseline once any reduction is no longer needed.
	Subsection (4) provides that Section 144 of the 1992 Act does not apply to an order to which this section applies. This removes the requirement to lay a report by the Government Actuary when changing rates, and provides greater flexibility to determine the period for which rates are to apply.
	Subsection (5) provides that the affirmative procedure does not apply to orders made under section 143 of the 1992 Act 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, Wales and Scotland only.