Section 142 of the Social Security Administration (Northern Ireland) Act 1992 (destination of contributions) is amended as follows.

In subsection (2A), for “References in subsections (1) and (2) above to contributions include references to” substitute “ The reference to contributions in subsection (1) above includes ”.

In subsection (4)(a), for “or paragraph 6 of Schedule 2 to that Act” substitute “ , or from persons in Northern Ireland by virtue of paragraph 6 of Schedule 2 to the Great Britain Contributions and Benefits Act (the text of which is set out as Schedule 2 to the Contributions and Benefits Act), ”.

In subsection (6), for “subsection (5)” substitute “ subsections (5) and (5A) ”.