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The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012

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Application of Part 2

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5.—(1) This Part applies to—

(a)notifiable contribution arrangements; and

(b)notifiable contribution proposals

which fall within any description prescribed by the Descriptions Regulations.

(2) The Table below shows which of the following regulations corresponds to which provision of Part 7.

Section within Part 7Corresponding provision of these Regulations
Section 306 (meaning of “notifiable arrangements” and “notifiable proposal”)Regulation 5
Section 306A (doubt as to notifiability)Regulation 6
Section 307 (meaning of promoter)Regulation 7
Section 308 (duties of promoter)Regulation 8
Section 308A (supplemental information)Regulation 9
Section 309 (duty of person dealing with promoter outside the United Kingdom)Regulation 10
Section 310 (duty of parties to notifiable arrangements not involving promoter)Regulation 11
Section 311 (arrangements to be given reference number)Regulation 12
Section 312 (duty of promoter to notify client of number)Regulation 13
Section 312A (duty of client to notify parties of number)Regulation 14
Section 313 (duty of parties to notifiable arrangements to notify Board of number etc)Regulation 15
Section 313ZA (duty of promoter to provide details of clients)Regulation 16
Section 313A (pre-disclosure enquiry)Regulation 17
Section 313B (reasons for non-disclosure: supporting information)Regulation 18
Section 313C (information provided to introducers)Regulation 19
Section 314A (order to disclose)Regulation 20
Section 316 (information to be provided in form and manner specified by Board)Regulation 21

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