National Insurance Contributions Act 2015 (c. 5)

SCHEDULES

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

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

General

26 (1) A reference to a provision of Part 7 of FA 2004 (disclosure of tax avoidance schemes) (a “DOTAS provision”) includes a reference to—

(a) that DOTAS provision as applied by regulations under section 132A of SSAA 1992 (disclosure of contributions avoidance arrangements);

(b) any provision of regulations under that section that corresponds to that DOTAS provision,

whenever the regulations are made.

(2) Regulations under section 132A of SSAA 1992 may disapply, or modify the effect of, sub-paragraph (1).