SCHEDULES
SCHEDULE 2Application of Parts 4 and 5 of FA 2014 to national insurance contributions
PART 2Promoters of avoidance schemes: Class 1, 1A, 1B and certain Class 2
Introduction
I123
Part 5 of FA 2014 (promoters of tax avoidance schemes) has effect with the following modifications.
General
I224
References to tax, other than in references to particular taxes, include relevant contributions.
I325
References to a tax advantage include the avoidance or reduction of a liability to pay relevant contributions.
I426
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).
Duty to notify Commissioners
I527
In section 253 (duty of persons to notify the Commissioners), references to a tax return include a return relating to relevant contributions that is required to be made by or under an enactment.
Power to obtain information and documents
I628
In section 255 (power to obtain information and documents), references to a person's tax position include the person's position as regards deductions or repayments of relevant contributions, or of sums representing relevant contributions, that the person is required to make by or under an enactment.
Limitation of defence of reasonable care
I729
In section 276 (limitation of defence of reasonable care), the reference in subsection (1) to a document of a kind listed in the Table in paragraph 1 of Schedule 24 to FA 2007 includes a document, relating to relevant contributions, in relation to which that Schedule applies (and, accordingly, the reference to that Schedule in subsection (2) of that section includes that Schedule as it so applies).
List of taxes
I830
The definition of “tax” in section 283(1) (interpretation) has effect as if relevant contributions were listed in it.
30AF1Threshold conditions
1
In paragraph 5 of Schedule 34 (non-compliance with Part 7 of FA 2004 ), in sub-paragraph (4)—
a
paragraph (a) includes a reference to a decision having been made for corresponding NICs purposes that P is to be deemed not to have failed to comply with the provision concerned as P had a reasonable excuse for not doing the thing required to be done, and
b
the reference in paragraph (c) to a determination is to be read accordingly.
2
In this paragraph “corresponding NICs purposes” means the purposes of any provision of regulations under section 132A of SSAA 1992.
30BRelevant defeats
1
Schedule 34A (promoters of tax avoidance schemes: defeated arrangements) has effect with the following modifications.
2
References to an assessment (or an assessment to tax) include a NICs decision relating to a person’s liability for relevant contributions.
3
References to adjustments include a payment in respect of a liability to pay relevant contributions (and the definition of “adjustments” in paragraph 24 accordingly has effect as if such payments were included in it).
4
In paragraph 9(3) the reference to an enquiry into a return includes a relevant contributions dispute (as defined in paragraph 6 of this Schedule).
5
In paragraph 28(3)—
a
paragraph (a) includes a reference to a decision having been made for corresponding NICs purposes that the person is to be deemed not to have failed to comply with the provision concerned as the person had a reasonable excuse for not doing the thing required to be done, and
b
the reference in paragraph (c) to a determination is to be read accordingly.
“Corresponding NICs purposes” means the purposes of any provision of regulations under section 132A of SSAA 1992.
Interpretation
I931
In this Part of this Schedule—
F2za
“NICs decision” means a decision under section 8 of SSC(TF)A 1999 or Article 7 of the Social Security Contributions (Transfer of Functions, etc) (Northern Ireland) Order 1999 (SI 1999/671);
a
“relevant contributions” means the following contributions under Part 1 of SSCBA 1992 or Part 1 of SSCB(NI)A 1992—
i
Class 1 contributions;
ii
Class 1A contributions;
iii
Class 1B contributions;
iv
Class 2 contributions which must be paid but in relation to which section 11A of the Act in question (application of certain provisions of the Income Tax Acts in relation to Class 2 contributions under section 11(2) of that Act) does not apply;
b
references to sections F3or Schedules are to sections of, or Schedules to FA 2014, unless otherwise indicated.