Search Legislation

Advanced Search

The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022

Help about what version

What Version

  • Latest available (Revised)
  • Original (As made)
Help about opening options

Opening Options

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

  1. Introductory Text

  2. 1.Citation, commencement and application

  3. 2.Amendment of the National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012

  4. 3.In regulation 2 (interpretation), in the definition of “reference number”,...

  5. 4.After regulation 5(1) (application of Part 2) insert—

  6. 5.In regulation 5(2) (provisions corresponding to Part 7 of the...

  7. 6.In regulation 7 (meaning of promoter)— (a) in paragraph (6)...

  8. 7.After regulation 11C (duty of promoters to provide updated information),...

  9. 8.For regulation 12 (arrangements to be given reference number), substitute—...

  10. 9.After regulation 12, insert— Duty of HMRC to notify persons...

  11. 10.In regulation 13 (duty of promoter to notify client of...

  12. 11.After regulation 13, insert— Duty to notify client of reference...

  13. 12.In regulation 14 (duty of client to notify parties of...

  14. 13.In regulation 14A (duty of client to provide information to...

  15. 14.In regulation 15 (duty of parties to notifiable contribution arrangements...

  16. 15.In regulation 16 (duty to provide details of clients)—

  17. 16.In regulation 16A (enquiry following disclosure of client details)—

  18. 17.In regulation 16B (duty of employer to notify HMRC of...

  19. 18.In regulation 21 (information to be provided in form and...

  20. 19.In regulation 21A (duty to provide additional information), in paragraphs...

  21. 20.In regulation 21C (publication by HMRC)— (a) for paragraph (1)...

  22. 21.In regulation 21D (subsequent judicial rulings)— (a) in paragraph (1)(a),...

  23. 22.In regulation 22 (notification under Part 2)—

  24. 23.In regulation 26 (the information regulations)— (a) in paragraph (1)—...

  25. Signature

  26. Explanatory Note

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Memorandum

Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources