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National Insurance Contributions (Rate Ceilings) Act 2015

What these notes do

These Explanatory Notes relate to the National Insurance Contributions (Rate Ceilings) Act 2015 (c. 35) which received Royal Assent on 17 December 2015.

  • These Explanatory Notes have been prepared by Her Majesty's Revenue and Customs in order to assist the reader in understanding the Act. They do not form part of the Act and have not been endorsed by Parliament.

  • These Explanatory Notes explain what each part of the Act will mean in practice; provide background information on the development of policy; and provide additional information on how the Act will affect existing legislation in this area.

  • These Explanatory Notes might best be read alongside the Act. They are not, and are not intended to be, a comprehensive description of the Act. So where a provision of the Act does not seem to require any explanation or comment, the Notes simply say in relation to it that the provision is self-explanatory.

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