Social Security Contributions and Benefits (Northern Ireland) Act 1992

[F1 11A Application of certain provisions of the Income Tax Acts in relation to Class 2 contributions under section 11(2) N.I.

(1) The following provisions apply, with the necessary modifications, in relation to Class 2 contributions under section 11(2) as if those contributions were income tax chargeable under Chapter 2 of Part 2 of the Income Tax (Trading and Other Income) Act 2005 in respect of profits of a trade, profession or vocation which is not carried on wholly outside the United Kingdom—

(a) Part 2 (returns), Part 4 (assessment and claims), Part 5 (appeals), Part 5A (payment of tax), Part 6 (collection and recovery) and Part 10 (penalties) of the Taxes Management Act 1970;

(b) Schedule 24 to the Finance Act 2007 (penalties for errors);

(c) sections 101 and 102 of the Finance Act 2009 (interest);

(d) Schedules 55 and 56 to that Act (penalties for failure to make returns etc or for failure to make payments on time);

(e) Part 4 (follower notices and accelerated payments) and Part 5 (promoters of tax avoidance schemes) of the Finance Act 2014;

[F2 (ea) the provisions of Schedule 18 to the Finance Act 2016 (serial tax avoidance);]

(f) any other provisions of the Income Tax Acts as to assessment, collection, repayment or recovery.

(2) But section 59A of the Taxes Management Act 1970 (payments on account) does not apply in relation to Class 2 contributions under section 11(2).

(3) This section and section 11(5) are subject to any contrary provision in regulations made under Schedule 1 in relation to Class 2 contributions under section 11(2).]

Textual Amendments

F1 Ss. 11, 11A substituted for s. 11 (with effect for the tax year 2015-16 and subsequent tax years) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 paras. 12, 36

F2 S. 11A(1)(ea) inserted (with effect in relation to relevant defeats incurred after 15.9.2016) by Finance Act 2016 (c. 24), Sch. 18 para. 62 (with Sch. 18 para. 63)