National Insurance Contributions Act 2015 (c. 5)

SCHEDULES

SCHEDULE 2 U.K. Application of Parts 4 and 5 of FA 2014 to national insurance contributions

PART 1 U.K. Follower notices & accelerated payments: Class 1, 1A, 1B and certain Class 2

Circumstances in which follower notice may be given U.K.

13 U.K. For the purposes of section 204 (circumstances in which a follower notice may be given), Condition B is also met if, in a relevant contributions dispute, a person disputes liability for relevant contributions on the basis mentioned in subsection (3) of that section (regardless of whether the notification of dispute was given on that basis).