The Credit Institutions and Investment Firms (Miscellaneous Definitions) (Amendment) Regulations 2026
This Order transfers specific statutory powers concerning social security contributions from the Secretary of State to Her Majesty's Treasury, specifically relating to Northern Ireland.
The legislation amends the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 to ensure that the Treasury has the necessary authority to handle these contributions, thereby integrating certain aspects of Northern Ireland's social security contribution structure more closely with the broader UK framework.
Arguments For
The order ensures consistency in the administration of social security contributions across Great Britain and Northern Ireland by centralizing certain powers within the UK-wide framework.
It simplifies the legal structure for managing these contributions by transferring responsibilities to the Treasury, aligning fiscal management in this area.
The transfer addresses outdated legislative provisions and modernizes the governance structure for social security funding mechanisms.
Arguments Against
Concerns may arise regarding the impact on the distinct social security framework historically maintained in Northern Ireland, potentially reducing local autonomy over fiscal matters.
The process of transferring complex primary legislation powers might lead to transitional administrative complexities for both government departments involved.
Stakeholders might question the need for this specific transfer if existing mechanisms were functioning adequately, seeing it as unnecessary administrative reorganization.
The Social Security Contributions (Transfer of Northern Ireland) Order 2023
ORDER OF COUNCIL
At the Court at Buckingham Palace
TUESDAY the 4th day of JULY 2023
PRESENT
The QUEEN's Most Excellent Majesty in Council
WHEREAS the Secretary of State has functions relating to the making of enactments concerning social security contributions which apply in or by virtue of their effect in relation to, Northern Ireland;
AND WHEREAS it is expedient to further amend the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671) to provide for the transfer of certain of those functions to Her Majesty’s Treasury;
NOW THEREFORE, Her Majesty, in exercise of the powers conferred by section 1(1) and (4) of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999, is pleased, on the recommendation of the Secretary of State and the Treasury, to order as follows:
This section establishes that the document is an Order in Council made by the Queen on July 4, 2023.
It explains that the Secretary of State currently holds powers related to making laws concerning social security contributions that apply in Northern Ireland.
The Order is being made because it is necessary to amend the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999.
This amendment transfers certain of the Secretary of State's contribution-related functions (powers) to Her Majesty's Treasury.
The power to enact this transfer comes from the 1999 Order, requiring the approval of the Secretary of State and the Treasury.
**PART 1
PRELIMINARY**
1. Citation and commencement
(1) This Order may be cited as the Social Security Contributions (Transfer of Northern Ireland) Order 2023.
(2) This Order comes into force on 1st August 2023.
2. Interpretation
In this Order, “the 1999 Order” means the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999.
The first part covers preliminary details.
Article 1 specifies the short title of the legislation as the Social Security Contributions (Transfer of Northern Ireland) Order 2023.
It also sets the commencement date, meaning the Order legally takes effect on August 1, 2023.
Article 2 provides a definition for interpretative purposes, clearly stating that wherever the abbreviation "the 1999 Order" is used in this new legislation, it refers to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999.
**PART 2
TRANSFER OF FUNCTIONS**
3. Transfer of Treasury functions
(1) The enactments relating to social security contributions specified in the Schedule are amended as set out in the Schedule.
(2) The function of making enactments relating to social security contributions, so far as exercisable by the Secretary of State in relation to Northern Ireland, is transferred to Her Majesty’s Treasury.
(3) Where a function transferred by paragraph (2) is exercisable by the Secretary of State jointly with any other person, the function is exercisable by Her Majesty’s Treasury jointly with that other person.
(4) In the 1999 Order, for Article 3(2)(b) there is substituted—
“(b) functions of the Secretary of State relating to the making of enactments concerning social security contributions which apply in or by virtue of their effect in relation to, Northern Ireland, other than functions transferred to Her Majesty’s Treasury by the Social Security Contributions (Transfer of Northern Ireland) Order 2023.”.
This part executes the main purpose of the Order.
Article 3 confirms that the specific social security contribution enactments listed in the Schedule are being amended as detailed there.
Importantly, Article 3(2) enacts the direct transfer of the power to make social security contribution laws affecting Northern Ireland from the Secretary of State to Her Majesty’s Treasury.
If the function was previously shared jointly by the Secretary of State with another body, it will now be shared jointly by the Treasury with that same body, as confirmed in Article 3(3).
Article 3(4) amends the primary 1999 Order by replacing a description of excluded functions.
It clarifies that functions of the Secretary of State regarding Northern Ireland social security contributions that are transferred to the Treasury by this 2023 Order are specifically excluded from the residual functions retained by the Secretary of State under the 1999 Order.
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