72.The Department has conducted a Regulatory Impact Assessment on the measures contained in this Act. The assessment provides information on the financial effects of the Act. A copy of the assessment can be found on the HMRC internet at http://www.hmrc.gov.uk/ria/ria-nicbill05.pdf.
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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