Finance Act 2016 (c. 24)

SCHEDULES

SCHEDULE 18 Serial tax avoidance

PART 7 Supplemental

Consequential amendments

62 In the Social Security Contributions and Benefits (Northern Ireland) Act 1992, in section 11A (application of certain provisions of the Income Tax Acts in relation to Class 2 contributions under section 11(2)), in subsection (1), at the end of paragraph (e) insert—

“(ea) the provisions of Schedule 18 to the Finance Act 2016 (serial tax avoidance);”.