These Regulations are made in exercise of the powers in sections 8 and 23 of the European Union (Withdrawal) Act 2018 in order to address failures of retained EU law to operate effectively and other deficiencies arising from the withdrawal of the United Kingdom from the European Union and to make consequential provision.
Link: The Social Security (Amendment) (Northern Ireland) (EU Exit) Regulations 2019
Source: Legislation .gov.uk