National Insurance Contributions Act 2014

Employment allowance

1Employment allowance for national insurance contributions

3Connected persons

4How does a person who qualifies for an employment allowance receive it?

5Power to amend the employment allowance provisions

6Decisions and appeals about entitlements to make deductions etc

7Retention of records etc

8Commencement of the employment allowance provisions etc

Introduction of age-related secondary percentage

9Reduction of secondary Class 1 contributions for certain age groups

Application of general anti-abuse rule to national insurance contributions

10GAAR to apply to national insurance contributions

10AApplication of GAAR in relation to penalties

11Power to modify application of GAAR to national insurance contributions

Oil and gas workers on the continental shelf

12Oil and gas workers on the continental shelf: secondary contributors etc

13Class 4 contributions: partnerships

14Limited liability partnerships

Other provision

15Office holders who receive “earnings” to be employed earners

16Armed Forces early departure payments retrospectively disregarded

17Repeal of certain redundant reliefs relating to Class 4 contributions

18Certain orders and regulations in respect of Northern Ireland

19HMRC administrative expenses: financial provision

20Abbreviations of Acts

21Short title and extent

SCHEDULE 1Employment allowance: rules for determining if persons are “connected”

PART 1Companies

1This Part applies for the purposes of section 3(1).

2(1) Two companies are “connected” with one another if—

Companies whose relationship is not one of substantial commercial interdependence

3(1) This paragraph applies for the purpose of determining under...

Fixed-rate preference shares

4(1) In determining for the purposes of paragraph 2(1) if...

Connection through a loan creditor

5(1) A company (“A”) is not under the control of...

Connection through a trustee

6(1) Sub-paragraph (2) applies if— (a) two companies (“A” and...

Further connections

7(1) This paragraph applies if— (a) a company (“A”) is...

PART 2Charities

8(1) Two charities are connected with one another for the...

9(1) This paragraph applies if— (a) a charity (“A”) is...

SCHEDULE 2Office holders in receipt of “earnings” to be employed earners: consequential provision

1SSCBA 1992 is amended as follows.

2In section 7(1)(b) (definition of “secondary contributor” in relation to...

3In section 163(1) (interpretation of Part 11 of that Act:...

4In section 171(1) (interpretation of Part 12 of that Act:...

5In section 171ZJ(2)(a) (definition of “employee” for Part 12ZA of...

6In section 171ZS(2)(a) (definition of “employee” for Part 12ZB of...

7SSCB(NI)A 1992 is amended as follows.

8In section 7(1)(b) (definition of “secondary contributor” in relation to...

9In section 159(1) (interpretation of Part 11 of that Act:...

10In section 167(1) (interpretation of Part 12 of that Act:...

11In section 167ZJ(2)(a) (definition of “employee” for Part 12ZA of...

12In section 167ZS(2)(a) (definition of “employee” for Part 12ZB of...

Pension Schemes Act 1993 (c. 48)

13In section 181(1) of the Pension Schemes Act 1993 (general...

Pension Schemes (Northern Ireland) Act 1993 (c. 49)

14In section 176(1) of the Pension Schemes (Northern Ireland) Act...

National Insurance Contributions Act 2014

2014 c. 7

An Act to make provision in relation to national insurance contributions; and for connected purposes.

[13th March 2014]

Be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—