National Insurance Contributions Act 2006

1. Introduction

2. Summary

3. Overview of the Act

   1. Power to make regulations to create a retrospective liability for National Insurance contributions etc

   2. Voiding of NICs Agreements and Elections

   3. Disclosure of NICs avoidance schemes and arrangements

   4. Application of the Act to Northern Ireland

4. Commentary on Sections

   1. Power to make regulations to create a retrospective liability for National Insurance contributions

      1. Section 1 – Power to make provision in consequence of retrospective tax legislation: Great Britain

      2. Section 2 – Power to make provision in consequence of retrospective tax legislation: Northern Ireland

      3. Section 3 – Class 1A contributions: power to make provision in consequence of retrospective tax legislation: Great Britain

      4. Section 4 - Class 1A contributions: power to make provision in consequence of retrospective tax legislation: Northern Ireland

   2. Agreements and Elections

      1. Section 5 – Agreements and joint elections: Great Britain

      2. Section 6 – Agreements and joint elections: Northern Ireland

   3. Disclosure of avoidance

      1. Section 7 – Disclosure of contributions avoidance arrangements

5. Financial Effects of the Act

6. Hansard References