The Social Security (Iceland) (Liechtenstein) (Norway) Order (Northern Ireland) 2023

• (3) By way of derogation from paragraph (2), if the claimant does not, despite having been asked to do so, notify the fact that they have been employed or has resided in other States, the date on which the claimant completes their initial claim or submits a new claim for their missing periods of employment or/and residence in a State shall be considered as the date of submission of the claim to the institution applying the legislation in question, subject to more favourable provisions of that legislation.

ARTICLE 37 Certificates and information to be submitted with the claim by the claimant

• (1) The claim shall be submitted by the claimant in accordance with the provisions of the legislation applied by the institution referred to in Article 36(1) of this Annex and be accompanied by the supporting documents required by that legislation. In particular, the claimant shall supply all available relevant information and supporting documents relating to periods of insurance (institutions, identification numbers), employment (employers) or self-employment (nature and place of activity) and residence (addresses) which may have been completed under other legislation, as well as the length of those periods.

• (2) Where, in accordance with Article 49(1) of this Convention, the claimant requests deferment of the award of old-age benefits under the legislation of one or more States, the claimant shall state that in their claim and specify under which legislation the deferment is requested. In order to enable the claimant to exercise that right, the institutions concerned shall, upon the request of the claimant, notify the claimant of all the information available to the institutions so that the claimant can assess the consequences of concurrent or successive awards of benefits which they might claim.

• (3) Should the claimant withdraw a claim for benefits provided for under the legislation of a particular State, that withdrawal shall not be considered as a concurrent withdrawal of claims for benefits under the legislation of another State.

ARTICLE 38 Investigation of claims by the institutions concerned

Contact institution

• (1) The institution to which the claim for benefits is submitted or forwarded in accordance with Article 36(1) of this Annex shall be referred to hereinafter as the “contact institution”. The institution of the place of residence shall not be referred to as the contact institution if the person concerned has not, at any time, been subject to the legislation which that institution applies.

• (2) In addition to investigating the claim for benefits under the legislation which it applies, that institution shall, in its capacity as contact institution, promote the exchange of data, the communication of decisions and the operations necessary for the investigation of the claim by the institutions concerned, and supply the claimant, upon request, with any information relevant to the aspects of the investigation which arise under this Convention, and keep the claimant informed of its progress.

Investigation of claims for old-age and survivors’ pensions

• (3) The contact institution shall, without delay, send claims for benefits and all the documents which it has available and, where appropriate, the relevant documents supplied by the claimant to all the institutions in question so that they can all start the investigation of the claim concurrently. The contact institution shall notify the other institutions of periods of insurance or residence subject to its legislation. It shall also indicate which documents shall be submitted at a later date and supplement the claim as soon as possible.

• (4) Each of the institutions in question shall notify the contact institution and the other institutions in question, as soon as possible, of the periods of insurance or residence subject to their legislation.

• (5) Each of the institutions in question shall calculate the amount of benefits in accordance with Article 51 of this Convention and shall notify the contact institution and the other institutions concerned of its decision, of the amount of benefits due and of any information required for the purposes of Articles 52 to 54 of this Convention.

• (6) Should an institution establish, on the basis of the information referred to in paragraphs (2) and (3) of this Article, that Article 56(2) or (3) of this Convention is applicable, it shall inform the contact institution and the other institutions concerned.

ARTICLE 39 Notification of decisions to the claimant

Each institution shall notify the claimant of the decision it has taken in accordance with the applicable legislation. Each decision shall specify the remedies and periods allowed for appeals.

ARTICLE 40 Determination of the degree of invalidity

Each institution shall, in accordance with its legislation, have the possibility of having the claimant examined by a medical doctor or other expert of its choice to determine the degree of invalidity. However, the institution of a State shall take into consideration documents, medical reports and administrative information collected by the institution of any other State as if they had been drawn up in its own territory.

ARTICLE 41 Provisional instalments and advance payment of a benefit

• (1) Notwithstanding Article 7 of this Annex, any institution which establishes, while investigating a claim for benefits, that the claimant is entitled to an independent benefit under the applicable legislation, in accordance with Article 51(1)(a) of this Convention, shall pay that benefit without delay. That payment shall be considered provisional if the amount might be affected by the result of the claim investigation procedure.

• (2) Whenever it is evident from the information available that the claimant is entitled to a payment from an institution under Article 51(1)(b) of this Convention, that institution shall make an advance payment, the amount of which shall be as close as possible to the amount which will probably be paid under Article 51(1)(b) of this Convention.

• (3) Each institution which is obliged to pay the provisional benefits or advance payment under paragraph (1) or (2) shall inform the claimant without delay, specifically drawing the claimant’s attention to the provisional nature of the measure and any rights of appeal in accordance with its legislation.

ARTICLE 42 New calculation of benefits

• (1) Where there is a new calculation of benefits in accordance with Article 49(4) and Article 57(1) of this Convention, Article 41 of this Annex shall apply mutatis mutandis.

• (2) Where there is a new calculation, withdrawal or suspension of the benefit, the institution which took the decision shall inform the person concerned without delay and shall inform each of the institutions in respect of which the person concerned has an entitlement.

ARTICLE 43 Measures intended to accelerate the pension calculation process

• (1) In order to facilitate and accelerate the investigation of claims and the payment of benefits, the institutions to whose legislation a person has been subject shall:

• (a) exchange with or make available to institutions of other States the elements for identifying persons who change from one applicable national legislation to another, and together ensure that those identification elements are retained and correspond, or, failing that, provide those persons with the means to access their identification elements directly;

• (b) sufficiently in advance of the minimum age for commencing pension rights or before an age to be determined by national legislation, exchange with or make available to the person concerned and to institutions of other States information (periods completed or other important elements) on the pension entitlements of persons who have changed from one applicable legislation to another or, failing that, inform those persons of, or provide them with, the means of familiarising themselves with their prospective benefit entitlement.

• (2) For the purposes of paragraph (1), the Joint Administrative Committee shall agree the elements of information to be exchanged or made available and shall establish the appropriate procedures and mechanisms, taking account of the characteristics, administrative and technical organisation, and the technological means at the disposal of national pension schemes. The Joint Administrative Committee shall ensure the implementation of those pension schemes by organising a follow-up to the measures taken and their application.

• (3) For the purposes of paragraph (1), the institution in the first State where a person is allocated a Personal Identification Number (PIN) for the purposes of social security administration should be provided with the information referred to in this Article.

ARTICLE 44 Coordination measures in the States

Without prejudice to Article 50 of this Convention, where national legislation includes rules for determining the institution responsible or the scheme applicable or for designating periods of insurance to a specific scheme, those rules shall be applied, taking into account only periods of insurance completed under the legislation of the State concerned.

CHAPTER 5 UNEMPLOYMENT BENEFITS

ARTICLE 45 Aggregation of periods and calculation of benefits

• (1) Article 11(1) of this Annex applies mutatis mutandis to Article 58 of this Convention. Without prejudice to the underlying obligations of the institutions involved, the person concerned may submit to the competent institution a document issued by the institution of the State to whose legislation they were subject in respect of that person’s last activity as an employed or self-employed person specifying the periods completed under that legislation.

• (2) For the purpose of applying Article 59 of this Convention, the competent institution of a State whose legislation provides that the calculation of benefits varies with the number of members of the family shall also take into account the members of the family of the person concerned residing in another State as if they resided in the competent State. This provision shall not apply where, in the State of residence of members of the family, another person is entitled to unemployment benefits calculated on the basis of the number of members of the family.

TITLE IV FINANCIAL PROVISIONS

CHAPTER 1 REIMBURSEMENT OF THE COST OF BENEFITS IN APPLICATION OF ARTICLE 36 AND ARTICLE 42 OF THIS CONVENTION

SECTION 1 REIMBURSEMENT ON THE BASIS OF ACTUAL EXPENDITURE

ARTICLE 46 Principles

• (1) For the purpose of applying Articles 36 and 42 of this Convention, the actual amount of the expenses for benefits in kind, as shown in the accounts of the institution that provided them, shall be reimbursed to that institution by the competent institution, except where Article 56 of this Annex is applicable.

• (2) If any or part of the actual amount of the expenses for benefits referred to in paragraph (1) is not shown in the accounts of the institution that provided them, the amount to be refunded shall be determined on the basis of a lump-sum payment calculated from all the appropriate references obtained from the data available. The Joint Administrative Committee shall agree the bases to be used for calculation of the lump-sum payment and shall decide the amount thereof.

• (3) Higher rates than those applicable to the benefits in kind provided to insured persons subject to the legislation applied by the institution providing the benefits referred to in paragraph (1) may not be taken into account in the reimbursement.

SECTION 2 REIMBURSEMENT ON THE BASIS OF FIXED AMOUNTS

ARTICLE 47 Identification of the State(s) concerned

• (1) The States referred to in Article 36(2) of this Convention, whose legal or administrative structures are such that the use of reimbursement on the basis of actual expenditure is not appropriate, are listed in Appendix 2 of this Annex.

• (2) In the case of the States listed in Appendix 2 of this Annex, the amount of benefits in kind supplied to:

• (a) family members who do not reside in the same State as the insured person, as provided for in Article 21 of this Convention; and to

• (b) pensioners and members of their family, as provided for in Article 28(1), Article 29 and Article 30 of this Convention,

shall be reimbursed by the competent institutions to the institutions providing those benefits, on the basis of a fixed amount established for each calendar year. This fixed amount shall be as close as possible to actual expenditure.

ARTICLE 48 Calculation method of the monthly fixed amounts and the total fixed amount

• (1) For each creditor State, the monthly fixed amount per person (Fi) for a calendar year shall be determined by dividing the annual average cost per person (Yi), broken down by age group (i), by 12 and by applying a reduction (X) to the result in accordance with the following formula:

Fi = Yi1/12(1-X)

Where:

• the index (i = 1, 2 and 3) represents the three age groups used for calculating the fixed amounts:

• i = 1: persons aged under 20,

• i = 2: persons aged from 20 to 64,

• i = 3: persons aged 65 and over,

• Yi represents the annual average cost per person in age group i, as defined in paragraph (2),

• the coefficient X (0.20 or 0.15) represents the reduction as defined in paragraph (3).

• (2) The annual average cost per person (Yi) in age group ishall be obtained by dividing the annual expenditure on all benefits in kind provided by the institutions of the creditor State to all persons in the age group concerned subject to its legislation and residing within its territory by the average number of persons concerned in that age group in the calendar year in question.

• (3) The reduction to be applied to the monthly fixed amount shall, in principle, be equal to 20% (X = 0.20). It shall be equal to 15% (X = 0.15) for pensioners and members of their family where the competent State is not listed in Appendix 2 of this Annex.

• (4) For each debtor State, the total fixed amount for a calendar year shall be the sum of the products obtained by multiplying, in each age group i, the determined monthly fixed amounts per person by the number of months completed by the persons concerned in the creditor State in that age group.

The number of months completed by the persons concerned in the creditor State shall be the sum of the calendar months in a calendar year during which the persons concerned were, because of their residence in the territory of the creditor State, eligible to receive benefits in kind in that territory at the expense of the debtor State. Those months shall be determined from an inventory kept for that purpose by the institution of the place of residence, based on documentary evidence of the entitlement of the beneficiaries supplied by the competent institution.

• (5) The Joint Administrative Committee may present a proposal containing any amendments which may prove necessary in order to ensure that the calculation of fixed amounts comes as close as possible to the actual expenditure incurred and the reductions referred to in paragraph (3) do not result in unbalanced payments or double payments for the States.

• (6) The Joint Administrative Committee shall establish the methods for determining the elements for calculating the fixed amounts referred to in this Article.

ARTICLE 49 Notification of annual average costs

The annual average cost per person in each age group for a specific year shall be notified to the Joint Administrative Committee at the latest by the end of the second year following the year in question. If the notification is not made by this deadline, the annual average cost per person which the Joint Administrative Committee has last determined for a previous year will be taken.

SECTION 3 COMMON PROVISIONS

ARTICLE 50 Procedure for reimbursement between institutions

• (1) Reimbursements between the States shall be made as promptly as possible. Every institution concerned shall be obliged to reimburse claims before the deadlines mentioned in this Section, as soon as it is in a position to do so. A dispute concerning a particular claim shall not hinder the reimbursement of another claim or other claims.

• (2) The reimbursements between the institutions of the EEA EFTA States and the United Kingdom, provided for in Articles 36 and 42 of this Convention, shall be made via the liaison body. There may be a separate liaison body for reimbursements under Articles 36 and 42 of this Convention.

ARTICLE 51 Deadlines for the introduction and settlement of claims

• (1) Claims based on actual expenditure shall be introduced to the liaison body of the debtor State within 12 months of the end of the calendar half-year during which those claims were recorded in the accounts of the creditor institution.

• (2) Claims for fixed amounts for a calendar year shall be introduced to the liaison body of the debtor State within the 12-month period following the month during which the average costs for the year concerned were approved by the Joint Administrative Committee. The inventories referred to in Article 48(4) of this Annex shall be presented by the end of the year following the reference year.

• (3) In the case referred to in Article 6(6) of this Annex, the deadline set out in paragraphs (1) and (2) of this Article shall not start before the competent institution has been identified.

• (4) Claims introduced after the deadlines specified in paragraphs (1) and (2) shall not be considered.

• (5) The claims shall be paid to the liaison body of the creditor State referred to in Article 50 of this Annex by the debtor institution within 18 months of the end of the month during which they were introduced to the liaison body of the debtor State. This does not apply to the claims which the debtor institution has rejected for a relevant reason within that period.

• (6) Any disputes concerning a claim shall be settled, at the latest, within 36 months following the month in which the claim was introduced.

• (7) The Joint Administrative Committee shall facilitate the final closing of accounts in cases where a settlement cannot be reached within the period set out in paragraph (6), and, upon a reasoned request by one of the parties in the dispute, shall give its opinion on a dispute within six months following the month in which the matter was referred to it.

ARTICLE 52 Interest on late payments and down payments

• (1) From the end of the 18-month period set out in Article 51(5) of this Annex, interest can be charged by the creditor institution on outstanding claims, unless the debtor institution has made, within six months of the end of the month during which the claim was introduced, a down payment of at least 90% of the total claim introduced pursuant to Article 51(1) or (2) of this Annex. For those parts of the claim not covered by the down payment, interest may be charged only from the end of the 36-month period set out in Article 51(6) of this Annex.

• (2) The interest shall be calculated on the basis of the reference rate agreed by the Joint Administrative Committee. The reference rate applicable shall be that in force on the first day of the month on which the payment is due.

• (3) No liaison body shall be obliged to accept a down payment as provided for in paragraph (1). If however, a liaison body declines such an offer, the creditor institution shall no longer be entitled to charge interest on late payments related to the claims in question other than under the second sentence of paragraph (1).

ARTICLE 53 Statement of Annual Accounts

The States shall notify each other of the amount of the claims introduced, settled or contested (creditor position) and the amount of claims received, settled or contested (debtor position).

CHAPTER 2 RECOVERY OF BENEFITS PROVIDED BUT NOT DUE, RECOVERY OF PROVISIONAL PAYMENTS AND CONTRIBUTIONS, OFFSETTING AND ASSISTANCE WITH RECOVERY

SECTION 1 PRINCIPLES

ARTICLE 54 Common provisions

For the purposes of applying Article 67 of this Convention and within the framework defined therein, the recovery of claims shall, wherever possible, be by way of offsetting either between the institutions of the States concerned, or vis-à-vis the natural or legal person concerned in accordance with Articles 55 to 57 of this Annex. If it is not possible to recover all or any of the claim via this offsetting procedure, the remainder of the amount due shall be recovered in accordance with Articles 58 to 68 of this Annex.

SECTION 2 OFFSETTING

ARTICLE 55 Benefits received unduly

• (1) If the institution of a State has paid undue benefits to a person, that institution may, within the terms and limits laid down in the legislation it applies, request the institution of the State responsible for paying benefits to the person concerned to deduct the undue amount from arrears or on-going payments owed to the person concerned regardless of the social security branch under which the benefit is paid. The institution of the latter State shall deduct the amount concerned subject to the conditions and limits applying to this kind of offsetting procedure in accordance with the legislation it applies in the same way as if it had made the overpayments itself, and shall transfer the amount deducted to the institution that has paid undue benefits.

• (2) By way of derogation from paragraph (1), if, when awarding or reviewing benefits in respect of invalidity benefits, old-age and survivors’ pensions pursuant to Chapters 3 and 4 of Title III of this Convention, the institution of a State has paid to a person benefits of undue sum, that institution may request the institution of the State responsible for the payment of corresponding benefits to the person concerned to deduct the amount overpaid from the arrears payable to the person concerned. After the latter institution has informed the institution that has paid an undue sum of these arrears, the institution which has paid the undue sum shall within two months communicate the amount of the undue sum. If the institution which is due to pay arrears receives that communication within the deadline it shall transfer the amount deducted to the institution which has paid undue sums. If the deadline expires, that institution shall without delay pay out the arrears to the person concerned.

• (3) If a person has received social welfare assistance in one State during a period in which they were entitled to benefits under the legislation of another State, the body which provided the assistance may, if it is legally entitled to reclaim the benefits due to the person concerned, request the institution of any other State responsible for paying benefits in favour of the person concerned to deduct the amount of assistance paid from the amounts which that State pays to the person concerned.

This provision applies mutatis mutandis to any family member of a person concerned who has received assistance in the territory of a State during a period in which the insured person was entitled to benefits under the legislation of another State in respect of that family member.

The institution of a State which has paid an undue amount of assistance shall send a statement of the amount due to the institution of the other State, which shall then deduct the amount, subject to the conditions and limits laid down for this kind of offsetting procedure in accordance with the legislation it applies, and transfer the amount without delay to the institution that has paid the undue amount.

ARTICLE 56 Provisionally paid benefits in cash or contributions

• (1) For the purposes of applying Article 6 of this Annex, at the latest three months after the applicable legislation has been determined or the institution responsible for paying the benefits has been identified, the institution which provisionally paid the cash benefits shall draw up a statement of the amount provisionally paid and shall send it to the institution identified as being competent.

The institution identified as being competent for paying the benefits shall deduct the amount due in respect of the provisional payment from the arrears of the corresponding benefits it owes to the person concerned and shall without delay transfer the amount deducted to the institution which provisionally paid the cash benefits.

If the amount of provisionally paid benefits exceeds the amount of arrears, or if arrears do not exist, the institution identified as being competent shall deduct this amount from ongoing payments subject to the conditions and limits applying to this kind of offsetting procedure under the legislation it applies, and without delay transfer the amount deducted to the institution which provisionally paid the cash benefits.

• (2) The institution which has provisionally received contributions from a legal or natural person shall not reimburse the amounts in question to the person who paid them until it has ascertained from the institution identified as being competent the sums due to it under Article 6(4) of this Annex.

Upon request of the institution identified as being competent, which shall be made at the latest three months after the applicable legislation has been determined, the institution that has provisionally received contributions shall transfer them to the institution identified as being competent for that period for the purpose of settling the situation concerning the contributions owed by the legal or natural person to it. The contributions transferred shall be retroactively deemed as having been paid to the institution identified as being competent.

If the amount of provisionally paid contributions exceeds the amount the legal or natural person owes to the institution identified as being competent, the institution which provisionally received contributions shall reimburse the amount in excess to the legal or natural person concerned.

ARTICLE 57 Costs related to offsetting

No costs are payable where the debt is recovered via the offsetting procedure provided for in Articles 55 and 56 of this Annex.

SECTION 3 RECOVERY

ARTICLE 58 Definitions and common provisions

• (1) For the purposes of this Section:

• (a) “claim” means all claims relating to contributions or to benefits paid or provided unduly, including interest, fines, administrative penalties and all other charges and costs connected with the claim in accordance with the legislation of the State making the claim;

• (b) “applicant party” means, in respect of each State, any institution which makes a request for information, notification or recovery concerning a claim as defined above;

• (c) “requested party” means, in respect of each State, any institution to which a request for information, notification or recovery can be made.

• (2) Requests and any related communications between the States shall, in general, be addressed via designated institutions.

• (3) Practical implementation measures, including, among others, those related to Article 4 of this Annex and to setting a minimum threshold for the amounts for which a request for recovery can be made, shall be taken by the Joint Administrative Committee.

ARTICLE 59 Requests for information

• (1) At the request of the applicant party, the requested party shall provide any information which would be useful to the applicant party in the recovery of its claim.

• (2) In order to obtain that information, the requested party shall make use of the powers provided for under the laws, regulations or administrative practices applying to the recovery of similar claims arising in its own State. The request for information from the applicant party shall indicate the name, last known address, and any other relevant information relating to the identification of the legal or natural person concerned to whom the information to be provided relates and the nature and amount of the claim in respect of which the request is made.

• (3) The requested party shall not be obliged to supply information:

• (a) which it would not be able to obtain for the purpose of recovering similar claims arising in its own territory;

• (b) which would disclose any commercial, industrial or professional secrets; or

• (c) the disclosure of which would be liable to prejudice the security of or be contrary to the public policy of a State.

• (4) The requested party shall inform the applicant party of the grounds for refusing a request for information.

ARTICLE 60 Notification

• (1) The requested party shall, at the request of the applicant party, and in accordance with the rules in force for the notification of similar instruments or decisions in its own territory, notify the addressee of all instruments and decisions, including those of a judicial nature, which come from the State of the applicant party and which relate to a claim or to its recovery.

• (2) The request for notification shall indicate the name, address and any other relevant information relating to the identification of the addressee concerned to which the applicant party normally has access, the nature and the subject of the instrument or decision to be notified and, if necessary the name, address and any other relevant information relating to the identification of the debtor and the claim to which the instrument or decision relates, and any other useful information.

• (3) The requested party shall without delay inform the applicant party of the action taken on its request for notification and, particularly, of the date on which the decision or instrument was forwarded to the addressee.

ARTICLE 61 Request for recovery

• (1) At the request of the applicant party, the requested party shall recover claims that are the subject of an instrument permitting enforcement issued by the applicant party to the extent permitted by and in accordance with the laws and administrative practices in force in the State of the requested party.

• (2) The applicant party may only make a request for recovery if:

• (a) it also provides to the requested party an official or certified copy of the instrument permitting enforcement of the claim in the State of the applicant party;

• (b) the claim or instrument permitting its enforcement are not contested in its own State;

• (c) it has, in its own State, applied appropriate recovery procedures available to it on the basis of the instrument referred to in paragraph (1), and the measures taken will not result in the payment in full of the claim;

• (d) the period of limitation according to its own legislation has not expired.

• (3) The request for recovery shall indicate:

• (a) the name, address and any other relevant information relating to the identification of the natural or legal person concerned or to the identification of any third party holding that person’s assets;

• (b) the name, address and any other relevant information relating to the identification of the applicant party;

• (c) a reference to the instrument permitting its enforcement, issued in the State of the applicant party;

• (d) the nature and amount of the claim, including the principal, interest, fines, administrative penalties and all other charges and costs due indicated in the currencies of the State(s) of the applicant and requested parties;

• (e) the date of notification of the instrument to the addressee by the applicant party or by the requested party;

• (f) the date from which and the period during which enforcement is possible under the laws in force in the State of the applicant party;

• (g) any other relevant information.

• (4) The request for recovery shall also contain a declaration by the applicant party confirming that the conditions laid down in paragraph (2) have been fulfilled.

• (5) The applicant party shall forward to the requested party any relevant information relating to the matter which gave rise to the request for recovery, as soon as this comes to its knowledge.

ARTICLE 62 Instrument permitting enforcement of recovery

• (1) In accordance with Article 67(2) of this Convention, the instrument permitting enforcement of the claim shall be directly recognised and treated automatically as an instrument permitting the enforcement of a claim of the State of the requested party.

• (2) Notwithstanding paragraph (1), the instrument permitting enforcement of the claim may, where appropriate and in accordance with the provisions in force in the State of the requested party, be accepted as, recognised as, supplemented with, or replaced by an instrument authorising enforcement in the territory of that State.

• (3) Within three months of the date of receipt of the request for recovery, the State(s) shall endeavour to complete the acceptance, recognition, supplementing or replacement, except in cases where paragraph (4) applies. States may not refuse to complete these actions where the instrument permitting enforcement is properly drawn up. The requested party shall inform the applicant party of the grounds for exceeding the three-month period.

• (4) If any of these actions should give rise to a dispute in connection with the claim or the instrument permitting enforcement issued by the applicant party, Article 64 of this Annex shall apply.

ARTICLE 63 Payment arrangements and deadline

• (1) Claims shall be recovered in the currency of the State of the requested party. The entire amount of the claim that is recovered by the requested party shall be remitted by the requested party to the applicant party.

• (2) The requested party may, where the laws, regulations or administrative provisions in force in its own State so permit, and after consulting the applicant party, allow the debtor time to pay or authorise payment by instalment. Any interest charged by the requested party in respect of such extra time to pay shall also be remitted to the applicant party.

• (3) From the date on which the instrument permitting enforcement of the recovery of the claim has been directly recognised in accordance with Article 62(1) of this Annex or accepted, recognised, supplemented or replaced in accordance with Article 62(2) of this Annex, interest shall be charged for late payment under the laws, regulations and administrative provisions in force in the State of the requested party and shall also be remitted to the applicant party.

ARTICLE 64 Contestation concerning the claim or the instrument permitting enforcement of its recovery and contestation concerning enforcement measures

• (1) If, in the course of the recovery procedure, the claim or the instrument permitting its enforcement issued in the State of the applicant party are contested by an interested party, the action shall be brought by this party before the appropriate authorities of the State of the applicant party, in accordance with the laws in force in that State. The applicant party shall without delay notify the requested party of this action. The interested party may also inform the requested party of the action.

• (2) As soon as the requested party has received the notification or information referred to in paragraph (1) either from the applicant party or from the interested party, it shall suspend the enforcement procedure pending the decision of the appropriate authority in the matter, unless the applicant party requests otherwise in accordance with the second sub-paragraph of this paragraph. Should the requested party deem it necessary, and without prejudice to Article 67 of this Annex, it may take precautionary measures to guarantee recovery insofar as the laws or regulations in force in its own State allow such action for similar claims.

Notwithstanding the first sub-paragraph, the applicant party may, in accordance with the laws, regulations and administrative practices in force in its own State, request the requested party to recover a contested claim, insofar as the relevant laws, regulations and administrative practices in force in the requested party’s State allow such action. If the result of the contestation is subsequently favourable to the debtor, the applicant party shall be liable for the reimbursement of any sums recovered, together with any compensation due, in accordance with the legislation in force in the requested party’s State.

• (3) Where the contestation concerns enforcement measures taken in the State of the requested party, the action shall be brought before the appropriate authority of that State in accordance with its laws and regulations.

• (4) Where the appropriate authority before which the action is brought in accordance with paragraph (1) is a judicial or administrative tribunal, the decision of that tribunal, insofar as it is favourable to the applicant party and permits recovery of the claim in the State of the applicant party, shall constitute the “instrument permitting enforcement” within the meaning of Articles 61 and 62 of this Annex and the recovery of the claim shall proceed on the basis of that decision.

ARTICLE 65 Limits applying to assistance

• (1) The requested party shall not be obliged:

• (a) to grant the assistance provided for in Articles 61 to 64 of this Annex, if recovery of the claim would, because of the situation of the debtor, create serious economic or social difficulties in the State of the requested party, insofar as the laws, regulations or administrative practices in force in the State of the requested party allow such action for similar national claims;

• (b) to grant the assistance provided for in Articles 59 to 64 of this Annex, if the initial request under Articles 59 to 61 of this Annex applies to claims more than five years old, dating from the moment the instrument permitting the recovery was established in accordance with the laws, regulations or administrative practices in force in the State of the applicant party at the date of the request. However, if the claim or instrument is contested, the time limit begins from the moment that the State of the applicant party establishes that the claim or the enforcement order permitting recovery may no longer be contested.

• (2) The requested party shall inform the applicant party of the grounds for refusing a request for assistance.

ARTICLE 66 Periods of limitation

• (1) Questions concerning periods of limitation shall be governed as follows:

• (a) by the laws in force in the State of the applicant party, insofar as they concern the claim or the instrument permitting its enforcement; and

• (b) by the laws in force in the State of the requested party, insofar as they concern enforcement measures in the requested State.

Periods of limitation according to the laws in force in the State of the requested party shall start from the date of direct recognition or from the date of acceptance, recognition, supplementing or replacement in accordance with Article 62 of this Annex.

• (2) Steps taken in the recovery of claims by the requested party in pursuance of a request for assistance, which, if they had been carried out by the applicant party, would have had the effect of suspending or interrupting the period of limitation according to the laws in force in the State of the applicant party, shall be deemed to have been taken in the latter, insofar as that effect is concerned.

ARTICLE 67 Precautionary measures

• (1) Upon reasoned request by the applicant party, the requested party shall take precautionary measures to ensure recovery of a claim insofar as the laws and regulations in force in the State of the requested party so permit.

• (2) For the purposes of implementing the first paragraph, the provisions and procedures laid down in Articles 61, 62, 64 and 65 of this Annex apply mutatis mutandis.

ARTICLE 68 Costs related to recovery

• (1) The requested party shall recover from the natural or legal person concerned and retain any costs linked to recovery which it incurs, in accordance with the laws and regulations of the State of the requested party that apply to similar claims.

• (2) Mutual assistance afforded under this Section shall, as a rule, be free of charge. However, where recovery poses a specific problem or concerns a very large amount in costs, the applicant and the requested parties may agree on reimbursement arrangements specific to the cases in question.

• (3) The State of the applicant party shall remain liable to the State of the requested party for any costs and any losses incurred as a result of actions held to be unfounded, as far as either the substance of the claim or the validity of the instrument issued by the applicant party is concerned.

TITLE V MISCELLANEOUS, TRANSITIONAL AND FINAL PROVISIONS

ARTICLE 69 Medical examination and administrative checks

• (1) Without prejudice to other provisions, where a recipient or a claimant of benefits, or a member of that person’s family, is staying or residing within the territory of a State other than that in which the debtor institution is located, the medical examination shall be carried out, at the request of that institution, by the institution of the beneficiary’s place of stay or residence in accordance with the procedures laid down by the legislation applied by that institution.

The debtor institution shall inform the institution of the place of stay or residence of any special requirements, if necessary, to be followed and points to be covered by the medical examination.

• (2) The institution of the place of stay or residence shall forward a report to the debtor institution that requested the medical examination. This institution shall be bound by the findings of the institution of the place of stay or residence.

The debtor institution shall reserve the right to have the beneficiary examined by a doctor of its choice. However, the beneficiary may be asked to return to the State of the debtor institution only if the beneficiary is able to make the journey without prejudice to that person’s health and the cost of travel and accommodation is paid for by the debtor institution.

• (3) Where a recipient or a claimant of benefits, or a member of that person’s family, is staying or residing in the territory of a State other than that in which the debtor institution is located, the administrative check shall, at the request of the debtor institution, be performed by the institution of the beneficiary’s place of stay or residence.

Paragraph (2) shall also apply in this case.

• (4) As an exception to the principle of free-of-charge mutual administrative cooperation in Article 60(3) of this Convention, the effective amount of the expenses of the checks referred to in this Article shall be refunded to the institution which was requested to carry them out by the debtor institution which requested them.

ARTICLE 70 Notifications

• (1) The States shall notify the Joint Administrative Committee of the details of the bodies and entities defined in Article 1 of this Convention and of the institutions designated in accordance with this Annex.

• (2) The bodies specified in paragraph (1) shall be provided with an electronic identity in the form of an identification code and electronic address.

• (3) The Joint Administrative Committee shall agree the structure, content and detailed arrangements, including the common format and model, for notification of the details specified in paragraph (1).

• (4) The States shall be responsible for keeping the information specified in paragraph (1) up to date.

ARTICLE 71 Currency conversion

For the purposes of this Convention and this Annex, the exchange rates between currencies shall be the reference rates published by the financial institution designated for this purpose by the Joint Administrative Committee. The date to be taken into account for determining the exchange rates shall be fixed by the Joint Administrative Committee.

ARTICLE 72 Implementing provisions

The Joint Administrative Committee may adopt further guidance on the implementation of this Convention and of this Annex.

ARTICLE 73 Interim provisions for forms and documents

For an interim period, the end date of which shall be agreed by the Joint Administrative Committee, all forms and documents issued by the competent institutions in the format used immediately before this Convention comes into force shall be valid for the purposes of implementing this Convention and, where appropriate, shall continue to be used for the exchange of information between competent institutions. All such forms and documents issued before and during that interim period shall be valid until their expiry or cancellation.

APPENDIX 1 ENTITLEMENT DOCUMENT (Article 23 and 31(1) of this Convention and Article 22 of this Annex)

1 Entitlement documents valid for the purposes of Articles 23 and 31(1) of this Convention and Article 22 of this Annex shall contain the following data: a surname and forename of the document holder; b personal identification number of the document holder; c date of birth of the document holder; d expiry date of the document; e the code “UK” in lieu of the ISO code of the United Kingdom, or the ISO code for the State in question, as the case may be; f identification and acronym of the competent institution issuing the document; g logical number of the document; h in the case of a provisional document, the date of issue and date of delivery of the document, and the signature and stamp of the competent institution.

2 The technical specifications of entitlement documents shall be agreed by the States through the Joint Administrative Committee in order to facilitate the acceptance of the respective documents by institutions of the States providing the benefits in kind. APPENDIX 2 STATES CLAIMING THE REIMBURSEMENT OF THE COST OF BENEFITS IN KIND ON THE BASIS OF FIXED AMOUNTS (Article 36(2) of this Convention and Article 47 of this Annex) NORWAY UNITED KINGDOM ANNEX 2 CERTAIN BENEFITS IN CASH TO WHICH THIS CONVENTION SHALL NOT APPLY PART 1 SPECIAL NON-CONTRIBUTORY CASH BENEFITS (Article 6(5)(a) of this Convention) ICELAND Additional social support for the elderly (Act No 74/2020 of 3 July 2020). LIECHTENSTEIN a Maternity allowances (Maternity Allowances Act of 25 November 1981 as amended); b Supplementary benefits to the old-age, survivors’ and invalidity insurance (Supplementary Benefits to the Old-Age, Survivors’ and Invalidity Insurance Act of 10 December 1965 as amended). NORWAY a Guaranteed minimum benefits to persons who are born disabled or become disabled at an early age pursuant to Chapters 12, 17, 18, 19 and 20 of the National Insurance Act of 28 February 1997; b Special benefits in accordance with the Act of 29 April 2005 No. 21 on supplementary allowance to persons with short periods of residence in Norway. UNITED KINGDOM a State Pension Credit (State Pension Credit Act 2002 and State Pension Credit Act (Northern Ireland) 2002); b Income-based allowances for jobseekers (Jobseekers Act 1995 and Jobseekers (Northern Ireland) Order 1995); c Disability Living Allowance, mobility component (Social Security Contributions and Benefits Act 1992 and Social Security Contributions and Benefits (Northern Ireland) Act 1992); d Personal Independence Payment, mobility component (Welfare Reform Act 2012 (Part 4) and Welfare Reform (Northern Ireland) Order 2015 (Part 5)); e Employment and Support Allowance Income-related (Welfare Reform Act 2007 and Welfare Reform Act (Northern Ireland) 2007); f Best Start Foods payment (Welfare Foods (Best Start Foods) (Scotland) Regulations 2019 (SSI 2019/193)); g Best Start Grants (pregnancy and baby grant, early learning grant, school-age grant) (The Early Years Assistance (Best Start Grants) (Scotland) Regulations 2018 (SSI 2018/370)); h Funeral Support Payment (Funeral Expense Assistance (Scotland) Regulations 2019 (SSI 2019/292)); i Scottish Child Payment (The Scottish Child Payment Regulations 2020 (SSI 2020/351)); j Child Disability Payment, mobility component (The Disability Assistance for Children and Young People (Scotland) Regulations 2021 (SSI 2021/174)). PART 2 LONG-TERM CARE BENEFITS (Article 6(5)(d) of this Convention) LIECHTENSTEIN a Helpless allowance according to Art. 3bis of the Supplementary Benefits for Old-age, Survivors’ and Invalidity Insurance Act of 10 December 1965 as amended; b Support and Care Allowance according to Art. 3octies of the Supplementary Benefits for Old-age, Survivors’ and Invalidity Insurance Act of 10 December 1965 as amended; c Home care for pensioners with low income according to Art. 2 paragraph 4 lit. e and h of the Supplementary Benefits for Old-age, Survivors’ and Invalidity InsuranceAct of 10 December 1965 as amended; d Helpless allowance according to Art. 26 of the Compulsory Accident Insurance Actof 28 November 1989 as amended; e Allowances for blind persons (Granting of Allowances for Blind Persons Act of 17 December 1970 as amended). NORWAY a Basic Benefit pursuant to Chapter 6 of the National Insurance Act of 28 February 1997; b Attendance Benefit pursuant to Chapter 6 of the National Insurance Act of 28 February 1997; c Care Benefit pursuant to Chapter 9 of the National Insurance Act of 28 February 1997; d Attendance Allowance pursuant to Chapter 9 of the National Insurance Act of 28 February 1997; e Training Allowance pursuant to Chapter 9 of the National Insurance Act of 28 February 1997. UNITED KINGDOM a Attendance Allowance (Social Security Contributions and Benefits Act 1992, Social Security (Attendance Allowance) Regulations 1991, Social Security Contributions and Benefits (Northern Ireland) Act 1992 and Social Security (Attendance Allowance) Regulations (Northern Ireland) 1992); b Carer’s Allowance (Social Security Contributions and Benefits Act 1992, The Social Security (Invalid Care Allowance) Regulations 1976, Social Security Contributions and Benefits (Northern Ireland) Act 1992) and The Social Security (Invalid Care Allowance) Regulations (Northern Ireland) 1976; c Disability Living Allowance, care component (Social Security Contributions and Benefits Act 1992, Social Security (Disability Living Allowance) Regulations 1991, Social Security Contributions and Benefits (Northern Ireland) Act 1992 and Social Security (Disability Living Allowance) Regulations (Northern Ireland) 1992); d Personal Independence Payment, daily living component (Welfare Reform Act 2012 (Part 4), Social Security (Personal Independence Payment) Regulations 2013, The Personal Independence Payment (Transitional Provisions) Regulations 2013, Personal Independence Payment (Transitional Provisions) (Amendment) Regulations 2019, Welfare Reform (Northern Ireland) Order 2015 (Part 5), The Personal Independence Payment Regulations (Northern Ireland) 2016, The Personal Independence Payment (Transitional Provisions) Regulations (Northern Ireland) 2016 and Personal Independence Payment (Transitional Provisions) (Amendment) Regulations (Northern Ireland) 2019; e Carer’s Allowance Supplement (The Social Security (Scotland) Act 2018); f Young Carer’s Grant (The Carer’s Assistance (Young Carer Grants) (Scotland) Regulations 2019 (SSI 2019/324)); g Child Winter Heating Assistance (The Winter Heating Assistance for Children and Young People (Scotland) Regulations 2020 (SSI 2020/352)); h Child Disability Payment, care component (The Disability Assistance for Children and Young People (Scotland) Regulations 2021 (SSI 2021/174)). PART 3 PAYMENTS WHICH ARE CONNECTED TO A BRANCH OF SOCIAL SECURITY LISTED IN ARTICLE 6(1) OF THIS CONVENTION AND WHICH ARE PAID TO MEET EXPENSES FOR HEATING IN COLD WEATHER (Article 6(5)(f) of this Convention) ICELAND None. LIECHTENSTEIN None. NORWAY None. UNITED KINGDOM Winter Fuel Payment (Social Security Contributions and Benefits Act 1992, Social Fund Winter Fuel Payment Regulations 2000, Social Security Contributions and Benefits (Northern Ireland) Act 1992 and Social Fund Winter Fuel Payment Regulations (Northern Ireland) 2000). ANNEX 3 RESTRICTION OF RIGHTS TO BENEFITS IN KIND FOR MEMBERS OF THE FAMILY OF A FRONTIER WORKER (Article 22(2) of this Convention) ICELAND NORWAY UNITED KINGDOM ANNEX 4 MORE RIGHTS FOR PENSIONERS RETURNING TO THE COMPETENT STATE (Article 31(2) of this Convention) ICELAND LIECHTENSTEIN UNITED KINGDOM ANNEX 5 CASES IN WHICH THE PRO RATA CALCULATION SHALL BE WAIVED OR SHALL NOT APPLY (Article 51(4) and (5) of this Convention) PART 1 CASES IN WHICH THE PRO RATA CALCULATION SHALL BE WAIVED PURSUANT TO ARTICLE 51(4) OF THIS CONVENTION ICELAND All applications from the old-age scheme according to the Act on Social Security No 100/2007. LIECHTENSTEIN All applications for old-age, survivors’ and invalidity pensions under the basic scheme (Old-age and Survivors’ Insurance Act of 14 December 1952 as amended andInvalidity Insurance Act of 23 December 1959 as amended). NORWAY All applications for old-age pension. UNITED KINGDOM All applications for retirement pension, state pension pursuant to Part 1 of the Pensions Act 2014, widows’ and bereavement benefits, with the exception of those for which during a tax year beginning on or after 6 April 1975: i the person concerned had completed periods of insurance, employment or residence under the legislation of the United Kingdom and another State; and one (or more) of the tax years was not considered a qualifying year within the meaning of the legislation of the United Kingdom; ii the periods of insurance completed under the legislation in force in the United Kingdom for the periods prior to 5 July 1948 would be taken into account for the purposes of sub-paragraph (b) of Article 51(1) of this Convention by application of the periods of insurance, employment or residence under the legislation of another State. All applications for additional pension pursuant to the Social Security Contributions and Benefits Act 1992, section 44, and the Social Security Contributions and Benefits (Northern Ireland) Act 1992, section 44. PART 2 CASES IN WHICH ARTICLE 51(5) OF THIS CONVENTION APPLIES ICELAND Old-age employment pension scheme. LIECHTENSTEIN None. NORWAY Old-age income pension pursuant to Chapter 20 of the National Insurance Act of 28 February 1997 and supplementary benefits pursuant to Chapter 17 of the National Insurance Act of 28 February 1997. UNITED KINGDOM Graduated retirement benefits paid pursuant to the National Insurance Act 1965, sections 36 and 37, and the National Insurance Act (Northern Ireland) 1966, sections 35 and 36. ANNEX 6 BENEFITS AND AGREEMENTS WHICH ALLOW THE APPLICATION OF ARTICLE 53 OF THIS CONVENTION

1 Benefits referred to in Article 53(2)(a) of this Convention, the amount of which is independent of the length of periods of insurance or residence completed. ICELAND Child pension in accordance with the Act on Social Security No 100/2007, and child pension in accordance with the Act on Mandatory Pension Insurance and on the Activities of Pension Funds No 129/1997. LIECHTENSTEIN None. NORWAY None. UNITED KINGDOM None.

2 Benefits referred to in Article 53(2)(b) of this Convention, the amount of which is determined by reference to a credited period deemed to have been completed between the date on which the risk materialised and a later date. ICELAND None. LIECHTENSTEIN None. NORWAY None. UNITED KINGDOM None.

3 Agreements referred to in Article 53(2)(b)(i) of this Convention intended to prevent the same credited period being taken into account two or more times. ICELAND None. LIECHTENSTEIN None. NORWAY None. UNITED KINGDOM None. ANNEX 7 SPECIAL PROVISIONS FOR THE APPLICATION OF THE LEGISLATION OF THE STATES (Article 6(3), Article 55(1) and Article 69 of this Convention) ICELAND 1 a Notwithstanding the provisions of Article 10 of this Convention, persons who have not been gainfully employed in one or more of the States are entitled to an Icelandic social pension only if they have been, or have previously been, permanent residents of Iceland for at least three years, subject to the age limits prescribed by Icelandic legislation. b The above mentioned provisions do not apply to Icelandic social pension entitlement for the members of the family of persons who are or have been gainfully employed in Iceland, or for students or the members of their families. 2 Notwithstanding the provisions of Article 10 of this Convention, and paragraph 1(a) and (b) of this Annex, entitlement to invalidity pension according to the Act on Social Security No. 100/2007 shall under this Convention only arise when a person has completed Icelandic periods of insurance totalling at least one year at the time of the materialisation of the risk. LIECHTENSTEIN Notwithstanding the provisions of Article 10 of this Convention, entitlement to invalidity pensions under the basic scheme according to the Invalidity Insurance Act of 23 December 1959 under this Convention shall only arise when a person has completed periods of insurance in Liechtenstein totalling at least one year at the time of the materialisation of the risk. NORWAY 1 The transitional provisions of the Norwegian legislation entailing a reduction of the insurance period which is required for a full supplementary pension for persons born before 1937 shall be applicable to persons covered by the Convention provided that they have been residents of Norway, or engaged in gainful occupation as employed or self-employed in Norway, for such a number of years as is required after their sixteenth birthday and before 1 January 1967. This requirement shall be one year for each year the person’s year of birth falls before 1937. 2 Notwithstanding the provisions of Article 10 of this Convention and paragraph 3(a) and (b) of this Annex, entitlement to Disability Benefit pursuant to Chapter 12 of the National Insurance Act of 28 February 1997 shall under this Convention only arise when a person has completed Norwegian periods of insurance totalling at least one year at the time of the materialisation of the risk. 3 a Notwithstanding the provisions of Article 10 of this Convention, persons who have not been gainfully employed in one or more States are entitled to a Norwegian social pension only if they have been, or have previously been, permanent residents of Norway for at least five years at the time of the materialisation of the risk, subject to the age limits prescribed by Norwegian legislation. b The above mentioned provisions do not apply to Norwegian social pension entitlement for the members of the family of persons who are or have been gainfully employed in Norway, or for students or the members of their families. 4 Article 11(a), Article 25(1) and Article 32 of this Convention shall not apply to Work Assessment Allowance pursuant to Chapter 11 of the National Insurance Act of 28 February 1997. 5 Article 11(a) of this Convention shall not apply to Birth Allowance in case of delivery at home pursuant to Section 5-13 of the National Insurance Act of 28 February 1997. 6 Article 11(a) of this Convention shall not apply to benefits provided under the special provisions concerning benefits to refugees. These benefits shall be provided only on the conditions specified in the legislation of Norway. UNITED KINGDOM 1 Where, in accordance with United Kingdom legislation, a person may be entitled to a retirement pension if: a the contributions of a former spouse are taken into account as if they were that person’s own contributions; or b the relevant contribution conditions are satisfied by that person’s spouse or former spouse, then provided, in each case, that the spouse or former spouse is or had been exercising an activity as an employed or self-employed person, and had been subject to the legislation of two or more States, the provisions of Chapter 5 of Title III of this Convention shall apply in order to determine entitlement under United Kingdom legislation. In that case, references in Articles 49 to 57 of this Convention to “periods of insurance” shall be construed as references to periods of insurance completed by: i a spouse or former spouse where a claim is made by: a married woman, or a person whose marriage has terminated otherwise than by the death of the spouse; or ii a former spouse, where a claim is made by: a widower who immediately before pensionable age is not entitled to a widowed parent’s allowance, or a widow who immediately before pensionable age is not entitled to a widowed mother’s allowance, widowed parent’s allowance or widow’s pension, or who is only entitled to an age-related widow’s pension calculated pursuant to Article 51(1)(b) of this Convention, and for this purpose ‘age related widow’s pension’ means a widow’s pension payable at a reduced rate in accordance with section 39(4) of the Social Security Contributions and Benefits Act 1992. 2 For the purposes of Article 11 of this Convention in the case of old-age or survivors’ cash benefits, pensions for accidents at work or occupational diseases and death grants, any beneficiary under United Kingdom legislation who is staying in the territory of another State shall, during that stay, be considered as if they resided in the territory of that other State. 3 a For the purpose of calculating an earnings factor in order to determine entitlement to benefits under United Kingdom legislation, for each week of activity as an employed person under the legislation of another State, and which commenced during the relevant income tax year within the meaning of United Kingdom legislation, the person concerned shall be deemed to have paid contributions as an employed earner, or have earnings on which contributions have been paid, on the basis of earnings equivalent to two-thirds of that year’s upper earnings limit. b For the purposes of Article 51(1)(b) of this Convention, where: i in any income tax year starting on or after 6 April 1975, a person carrying out activity as an employed person has completed periods of insurance, employment or residence exclusively in another State, and the application of paragraph (3)(a) results in that year being counted as a qualifying year within the meaning of United Kingdom legislation for the purposes of Article 51(1)(b)(i) of this Convention, they shall be deemed to have been insured for 52 weeks in that year in that other State; ii any income tax year starting on or after 6 April 1975 does not count as a qualifying year within the meaning of United Kingdom legislation for the purposes of Article 51(1)(b)(i) of this Convention, any periods of insurance, employment or residence completed in that year shall be disregarded. c For the purpose of converting an earnings factor into periods of insurance, the earnings factor achieved in the relevant income tax year within the meaning of United Kingdom legislation shall be divided by that year’s lower earnings limit. The result shall be expressed as a whole number, any remaining fraction being ignored. The figure so calculated shall be treated as representing the number of weeks of insurance completed under United Kingdom legislation during that year, provided that such figure shall not exceed the number of weeks during which in that year the person was subject to that legislation. d Where receipt of Widowed Parent’s Allowance or Bereavement Support Payment (higher rate) is contingent on entitlement to UK Child Benefit, a person meeting all other eligibility criteria, and who would be eligible to receive UK Child Benefit if they, or the relevant child, were resident in the UK, will not be prevented from claiming Widowed Parent’s Allowance or Bereavement Support Payment (higher rate) in accordance with this Convention, notwithstanding the fact that UK Child Benefit is excluded from the material scope of this Convention under Article 6(5)(g).

Signed

Signed by the authority of the Secretary of State for Work and Pensions

Guy Opperman — Minister of State — Department for Work and Pensions — 17th October 2023

Jonathan Athow — Jim Harra — Two of the Commissioners for His Majesty’s Revenue and Customs — 19th October 2023

Explanatory note

(This note is not part of the Order)

EXPLANATORY NOTE

This Order makes provision for the modification of certain social security legislation, so as to give effect to the Convention on Social Security Coordination between Iceland, the Principality of Liechtenstein, the Kingdom of Norway and the United Kingdom of Great Britain and Northern Ireland, signed at London on 30th June 2023 (“the Convention”).

It also varies the Social Security (Iceland) Order (Northern Ireland) 1985 (S.R. 1985 No. 205) and the Social Security (Norway) Order (Northern Ireland) 1991 (S.R. 1991 No. 139) in accordance with Article 78 (Relationship with pre-existing Social Security Coordination Agreements) of the Convention, so far as they relate to Northern Ireland.

This Order has effect from the date on which the Convention enters into force in accordance with Article 74 (Entry into force) of the Convention. Article 74 provides that the States shall notify the Depositary in writing of completion of their respective internal requirements and procedures for entry into force of the Convention. The Convention shall enter into force in relation to those States which have notified the Depositary, on the first day of the month following the later of the dates on which the Depositary receives the notifications of at least one EEA EFTA State and the United Kingdom. Where an EEA EFTA State notifies the Depositary after this date, the Convention shall enter into force on the first day of the month following the date on which the Depositary receives that State’s notification.

This Order does not impose any costs on business, charities or the voluntary sector. A Tax Information and Impact Note has not been prepared for this instrument as it gives effect to previously announced policy.

Footnotes

[^f00001]: 1992 c. 8. Section 155 was amended by S.I. 2020/1508; there are other amendments that are not relevant to this Order. In relation to Child Benefit and Guardian’s Allowance in Northern Ireland, the power under section 155 was transferred to the Board by section 50(1) and (2)(d) of the Tax Credits Act 2002 (c. 21). The Board is defined in section 67 of that Act as the Commissioners of Inland Revenue. The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for His Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that, insofar as is appropriate in consequence of section 5, a reference to the Commissioners of Inland Revenue in an enactment, however expressed, shall be taken as a reference to the Commissioners for His Majesty’s Revenue and Customs.

[^f00002]: The date on which the Convention enters into force will be published on the relevant page on UK Treaties Online which can be found at: https://www.gov.uk/guidance/uk-treaties.

[^f00003]: 2023 CP 889.

[^f00004]: No modifications are made in respect of payments out of the social fund, Christmas bonus, statutory sick pay or statutory maternity pay because section 155(4)(b)(i) to (iv) of the Social Security Administration (Northern Ireland) Act 1992 excludes these benefits from the scope of the power to modify.

[^f00005]: 1992 c. 7.

[^f00006]: S.I. 1995/2705 (N.I. 15).

[^f00007]: S.I. 1998/1506 (N.I. 10).

[^f00008]: 2002 c. 14 (N.I.).

[^f00009]: 2007 c. 2 (N.I.).

[^f00010]: S.I. 2015/2006 (N.I. 1).

[^f00011]: 2015 c. 5 (N.I.).

[^f00012]: 2018 c. 16. Section 3 was amended by section 25(2) of the European Union (Withdrawal Agreement) Act 2020 (c. 1). Regulations (EC) No 883/2004 and 987/2009 as they form part of domestic law under section 3 of the European Union (Withdrawal) Act 2018 were revoked (with savings) by S.I. 2020/1508 with effect from IP completion day.

[^f00013]: Subsection (5) of section 155 has been amended by paragraph 48(4) of Schedule 2 to S.I. 1995/2705 (N.I. 15); paragraph 19(c) of Schedule 2 to the State Pension Credit Act (Northern Ireland) 2002; paragraph 1 of Schedule 6 to the Tax Credits Act 2002 (c. 21); paragraph 4(25)(c) of Schedule 3 to the Welfare Reform Act (Northern Ireland) 2007; paragraph 23(5) of Schedule 2 to S.I. 2015/2006 (N.I. 1); paragraph 21(4)(a) and (b) of Schedule 12, and paragraph 31(4)(a) and (b) of Schedule 16 to the Pensions Act (Northern Ireland) 2015; and by regulation 3 of S.R. 2011/357.

[^f00014]: S.R. 1985 No. 205; relevant amending instruments are S.R. 1988 No. 120, S.R. 1992 No. 562, S.R. 1995 No. 110, S.R. 1996 No. 327, S.R. 2001 No. 86, S.R. 2005 No. 544 and S.R. 2016 No. 188.

[^f00015]: S.R. 1991 No. 139; relevant amending instruments are S.R. 1995 No. 110, S.R. 1996 No. 327, S.R. 2001 No. 86, S.R. 2005 No. 544, S.R. 2016 No. 188, S.R. 2017 No. 73 and S.R. 2020 No. 357.

Editorial notes

[^key-206379e0194e202ed74090e062895c3c]: Art. 1 in operation at 19.10.2023, see art. 1(1)

[^key-c568f291a4ffe51f8010e05b2711504e]: Art. 2 in operation at 19.10.2023, see art. 1(1)

[^key-38ad9059cfb6ee55e57d85305f90e172]: Art. 3 in operation at 19.10.2023, see art. 1(1)

[^key-108677bb237a0a221c1edc212f80c059]: Sch. in operation at 19.10.2023, see art. 1(1)