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National Insurance Contributions and Statutory Payments Act 2004


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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