Health and Social Care Levy Act 2021

3 Application of national insurance contributions legislation

(1) For the purposes of the operation of the health and social care levy, any provision made by or under an enactment that applies in relation to a qualifying national insurance contribution is to apply in relation to payments of the levy corresponding to the contribution.

(2) The following are examples of provisions that, as a result of subsection (1), may apply in relation to the levy—

(a) provision relating to returns of information and the supply of accounts, statements and reports;

(b) provision relating to the assessing, collecting and receiving of national insurance contributions;

(c) provision conferring or regulating a right of appeal;

(d) provision concerning administration, penalties or interest on unpaid national insurance contributions;

(e) provision about the priority of amounts owed to the Commissioners for Her Majesty’s Revenue and Customs in cases of insolvency under the law of any part of the United Kingdom.

(3) Subsection (1) does not apply to any provision—

(a) limiting the maximum amount of national insurance contributions that are payable by any person, or

(b) about a person’s entitlement to benefits.

(4) Subsection (1) is subject to—

(a) any other provision made by or under this Act, and

(b) any necessary modifications (including any modifications necessary to secure the payment of the levy where a qualifying national insurance contribution is not payable as a result of the pension age restriction provisions).