National Insurance Contributions and Statutory Payments Act 2004(c. 3) - Explanatory Notes

Explanatory Notes

National Insurance Contributions and Statutory Payments Act 2004

2004 CHAPTER 3

13 May 2004

Commentary on Sections

Administration of National Insurance contributions and Statutory SickPay and Statutory Maternity Pay

Section 7 - Class 1, 1A, 1B or 2 contributions: powers to call for documents etc: Great Britain

68. Section 7 provides for section 110ZA SSAA 1992 to be replaced to:

• remove the existing powers of entry and examination for National Insurance contributions purposes; and

• attach National Insurance contributions to the information powers in section 20 of the TMA1970.

69. Section 110ZA(1) applies section 20 of the TMA 1970 together with sections 20B and 20BB to National Insurance contribution matters.

70. Section 110ZA(2) provides alternate readings for various references in those sections so that they make sense in relation to National Insurance contributions.

71. Section 110ZA(3) limits the scope of the section to certain classes of contributions. Class 3 contributions are voluntary contributions and Class 4 contributions are already attached to all of the provisions of the Taxes Acts by virtue of section 16 of the CBA 1992.