The Social Security Contributions and Benefits Act 1992 (Modification of Section 4A) Order 2026
This Order modifies section 4A of the Social Security Contributions and Benefits Act 1992 (“SSCBA”) in consequence of the insertion of Chapter 11 of Part 2 of the Income Tax (Earnings and Pensions) Act 2003 (“ITEPA 2003”) by the Finance Act 2026.
Lifecycle
Department
Made
24 Mar 2026
—
In force
26 Mar 2026
Enabling power
The provisions of Chapter 11 of Part 2 of the Income Tax (Earnings and Pensions) Act 2003were inserted by section 24 of the Finance Act 2026. It appears to the Treasury to be expedient, in consequence of those amendments, to modify the provisions of section 4A of the Social Security Contributions and Benefits Act 1992for the purpose of assimilating the law relating to income tax and the law relating to contributions under Part 1 of that Act. Accordingly, the Treasury, with the concurrence of the Secretary of State, make this Order in exercise of the powers conferred by section 4A(9) of the Social Security Contributions and Benefits Act 1992.
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