Explanatory Notes

National Insurance Contributions Act 2006

2006 CHAPTER 10

30 March 2006

Commentary on Sections

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

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

41. Section 2 replicates the provisions of section 1 in respect of the CB(NI)A 1992.