Follower notices, accelerated payments and promoters of avoidance

4Application of Parts 4 and 5 of FA 2014 to national insurance contributions

(1)

Part 1 of Schedule 2 applies Part 4 of FA 2014 (follower notices and accelerated payments) to Class 1, 1A, 1B and certain Class 2 contributions.

(2)

Part 2 of that Schedule applies Part 5 of that Act (promoters of tax avoidance schemes) to Class 1, 1A, 1B and certain Class 2 contributions.

(3)

Part 3 of that Schedule applies Parts 4 and 5 of that Act to Class 4 contributions.

(4)

Part 4 of that Schedule contains commencement and transitory provision.