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National Insurance Contributions and Statutory Payments Act 2004

Summary

3.The Act (and supporting secondary legislation) contains measures regarding National Insurance contributions on securities-based remuneration.

4.The Act also provides for alignment of the administration of National Insurance contributions and statutory payments with the regime for administering tax – in particular, with regard to:

  • the procedures for recovering National Insurance contribution debt;

  • the powers to inspect records and obtain information in order to monitor compliance; and

  • replacing criminal offences with civil penalties for non-compliance with Statutory Sick Pay (SSP) or Statutory Maternity Pay (SMP) provisions.

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Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

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