Section 3 | Extent, commencement and short title

(1)In this Act—

(a)section 1 extends to England and Wales and Scotland,

(b)section 2 extends to Northern Ireland, and

(c)this section extends to England and Wales, Scotland and Northern Ireland.

(2)This Act comes into force on the day on which it is passed.

(3)This Act may be cited as the National Insurance Contributions (Employer Pensions Contributions) Act 2026.