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

Duty to notify Commissioners U.K.

27 U.K.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.

Commencement Information

I1 Sch. 2 para. 27 partly in force; Sch. 2 para. 27 in force for specified purposes at Royal Assent and otherwise in force at 12.4.2015, see Sch. 2 para. 33(2)