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					<dc:identifier>http://www.legislation.gov.uk/ukpga/2015/5/section/4/enacted</dc:identifier><dc:title>National Insurance Contributions Act 2015</dc:title><dc:language>en</dc:language><dc:publisher>King's Printer of Acts of Parliament</dc:publisher><dc:modified>2018-04-05</dc:modified>
					
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</ukm:DocumentClassification><ukm:Year Value="2015"/><ukm:Number Value="5"/><ukm:EnactmentDate Date="2015-02-12"/></ukm:PrimaryMetadata>
					

                    
									<ukm:Notes><ukm:Note IdURI="http://www.legislation.gov.uk/id/ukpga/2015/5/section/4/notes" DocumentURI="http://www.legislation.gov.uk/ukpga/2015/5/section/4/notes"/><ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/ukpga/2015/5/pdfs/ukpgaen_20150005_en.pdf" Date="2015-02-25" Title="Explanatory Note" Size="436893"/></ukm:Alternatives>       
								</ukm:Notes> 
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/2015/5/body/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2015/5/body" NumberOfProvisions="13" NumberFormat="default"><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2015/5/crossheading/follower-notices-accelerated-payments-and-promoters-of-avoidance/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2015/5/crossheading/follower-notices-accelerated-payments-and-promoters-of-avoidance" NumberOfProvisions="2" id="crossheading-follower-notices-accelerated-payments-and-promoters-of-avoidance"><Title>Follower notices, accelerated payments and promoters of avoidance</Title><P1group><Title>Application of Parts 4 and 5 of <Abbreviation Expansion="Finance Act 2014 c. 26">FA 2014</Abbreviation> to national insurance contributions</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2015/5/section/4/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2015/5/section/4" id="section-4">
<Pnumber>4</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2015/5/section/4/1/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2015/5/section/4/1" id="section-4-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2015/5/section/4/2/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2015/5/section/4/2" id="section-4-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2015/5/section/4/3/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2015/5/section/4/3" id="section-4-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Part 3 of that Schedule applies Parts 4 and 5 of that Act to Class 4 contributions.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2015/5/section/4/4/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2015/5/section/4/4" id="section-4-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>Part 4 of that Schedule contains commencement and transitory provision.</Text>
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