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
Duty to notify Commissioners
I127
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.