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Follower notices, accelerated payments and promoters of avoidance
SCHEDULES
Reform of Class 2 contributions
2.In section 1 (outline of contributory system), in subsection (2)(c),...
3.For section 11 (liability for Class 2 contributions) substitute— Class...
4.(1) Section 12 (late paid Class 2 contributions) is amended...
5.In section 18 (Class 4 contributions recoverable under regulations), in...
6.In section 35A (appropriate weekly rate of maternity allowance under...
7.In section 35B (state maternity allowance for participating wife or...
8.In section 176(1)(a) (parliamentary control: instruments subject to affirmative procedure),...
9.(1) Schedule 1 (supplementary provisions) is amended as follows.
11.In section 1 (outline of contributory system), in subsection (2)(c),...
12.For section 11 (liability for Class 2 contributions) substitute— Class...
13.(1) Section 12 (late paid Class 2 contributions) is amended...
14.In section 18 (Class 4 contributions recoverable under regulations), in...
15.In section 35A (appropriate weekly rate of maternity allowance under...
16.In section 35B (state maternity allowance for participating wife or...
17.In section 172(11A) (instruments subject to Parliamentary affirmative procedure), for...
18.(1) Schedule 1 (supplementary provisions) is amended as follows.
20.In section 141 (annual review of contributions), in subsection (4)—...
21.(1) Section 143 (power to alter contributions with a view...
22.In section 145 (power to alter primary and secondary contributions),...
24.In section 4 (recovery of contributions where income tax recovery...
25.In section 8 (decisions by officers of HMRC), after subsection...
26.In Schedule 3 (transfer of other functions to the Treasury...
27.In Schedule 9 (further consequential amendments), omit paragraphs 3 and...
28.Social Security Contributions (Transfer of Functions, etc) (Northern Ireland) Order 1999 (S.I. 1999/671)
29.In Article 7 (decisions by officers of HMRC), after paragraph...
30.In Schedule 3 (transfer of other functions to the Treasury...
31.In Schedule 8 (further consequential amendments), omit paragraphs 1 and...
32.Social Security (Contributions) Regulations 2001 (S.I. 2001/1004)
33.(1) In regulation 125 (share fishermen), in paragraph (c), for...
34.(1) In regulation 127 (elections by married women and widows),...
36.The amendments made by paragraphs 4, 9(2), 13, 18(2), 27...
37.The Treasury may by regulations made by statutory instrument make...
Application of Parts 4 and 5 of FA 2014 to national insurance contributions
PART 1 Follower notices & accelerated payments: Class 1, 1A, 1B and certain Class 2
4.References to an assessment to tax include a NICs decision...
5.References to a tax enquiry include a relevant contributions dispute....
6.A “relevant contributions dispute” arises if— (a) without making a...
7.The relevant contributions dispute is in progress, in relation to...
10.A “NICs appeal” means— (a) an appeal, under section 11...
16.Circumstances in which accelerated payment notice may be given
18.Effect of accelerated payment notice in respect of appeal
21.Withdrawal, modification or suspension of accelerated payment notice
PART 2 Promoters of avoidance schemes: Class 1, 1A, 1B and certain Class 2