This Order is made under the powers in section 179(1)(a) and (2) of the Social Security Administration Act 1992(1), which provide that, for the purpose of giving effect to agreements made with the governments of countries outside the United Kingdom providing for reciprocity in specified matters, His Majesty may by Order in Council make provision for modifying and adapting specified legislation in its application to cases affected by such agreements.

At New Delhi on 10th February 2026 an Agreement on Social Security relating to Social Security Contributions between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of India(2) (“the Agreement”) was signed on behalf of those Governments. This Agreement provides for reciprocal arrangements between the Governments in relation to the coordination of social security contributions. A subsequent agreement in the form of an exchange of notes between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of India both dated 6th July 2026 (“the Exchange of Notes”) was made to amend the Agreement.

In order to give effect to the Exchange of Notes, therefore, His Majesty, in exercise of the powers conferred on Him by section 179(1)(a) and (2) of the Social Security Administration Act 1992, is pleased, by and with the advice of His Privy Council, to order as follows.