Legal background
20 The legislation relating to the existing system of NICs and social security benefits is set out in a combination of primary and subordinate legislation. The relevant provisions are:
● The Social Security Contributions and Benefits Act 1992 (SSCBA 1992).
● The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (SSCB(NI)A 1992).
● The Social Security Administration Act 1992 (SSAA 1992).
● The Social Security Administration (Northern Ireland) Act 1992.
● The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004).
21 These provisions will continue to be the main legislation dealing with NICs.