The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012 No. 1868

1. Introductory Text

2. PART 1 Introduction

   1. 1. Citation and commencement

   2. 2. Interpretation

   3. 3. Structure of the Regulations

   4. 4. Revocations

3. PART 2 Provisions corresponding to Part 7 of the Finance Act 2004

   1. 5. Application of Part 2

   2. 6. Doubt as to notifiabilty

   3. 7. Meaning of promoter

   4. 8. Duties of promoter

   5. 9. Supplemental information

   6. 10. Duty of person dealing with promoter outside United Kingdom

   7. 11. Duty of parties to notifiable contribution arrangements not involving promoter

   8. 12. Arrangements to be given reference number

   9. 13. Duty of promoter to notify client of number

   10. 14. Duty of client to notify parties of number

   11. 15. Duty of parties to notifiable contribution arrangements to notify HMRC of number etc

   12. 16. Duty to provide details of clients

   13. 17. Pre-disclosure enquiry

   14. 18. Reasons for non-disclosure: supporting information

   15. 19. Information provided to introducers

   16. 20. Order to disclose

   17. 21. Information to be provided in form and manner specified by HMRC

4. PART 3 Provisions corresponding to section 98C and section 118(2) of the Taxes Management Act 1970 and modifications of related provisions

   1. 22. Notification under Part 2

   2. 23. Interpretation

   3. 24. Modification of Part 10 of the Taxes Management Act 1970

5. PART 4 Modification of Regulations under Part 7

   1. 25. Modification of the Descriptions Regulations

   2. 26. The Information Regulations

   3. 27. The Tax Avoidance Schemes (Promoters and Prescribed Circumstances) Regulations 2004

   4. 28. The Tax Avoidance Schemes (Penalty) Regulations 2007

6. PART 5 Revocations

   1. 29. The following instruments are revoked. (a) the National Insurance Contributions...

7. Signature

8. Explanatory Note