SCHEDULES

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

PART 2 U.K.Promoters of avoidance schemes: Class 1, 1A, 1B and certain Class 2

General U.K.

25 U.K.References to a tax advantage include the avoidance or reduction of a liability to pay relevant contributions.

Commencement Information

I1 Sch. 2 para. 25 partly in force; Sch. 2 para. 25 in force for specified purposes at Royal Assent and otherwise in force at 12.4.2015, see Sch. 2 para. 33(2)