National Insurance Contributions Act 2015

This adran has no associated Nodiadau Esboniadol

7U.K.The relevant contributions dispute is in progress, in relation to the notification of dispute, during the period which—

(a)begins with the day on which the person gives the notification of dispute, and

(b)ends (at which point it is to be treated as completed) with the day on which—

(i)the disputed contributions are paid in full,

(ii)HMRC and the person enter into an agreement in writing as to the person's liability for the disputed contributions and any amount of those contributions that the person is to pay under that agreement is paid,

(iii)an officer of Revenue and Customs makes a NICs decision in relation to the person's liability for the disputed contributions, or

(iv)without making a NICs decision, HMRC notifies the person in writing that HMRC no longer considers the person to be liable to pay the disputed contributions.