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

56. Section 4 replicates the provisions of section 3 in respect of the CB(NI)A 1992.