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

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

5.  In regulation 5(2) (provisions corresponding to Part 7 of the Finance Act 2004), in the table—

(a) after the row relating to section 310C insert—

“Section 310D(1) (notice of potential allocation of reference number: arrangements and proposals suspected of being notifiable)

Regulation 11D”

(b) for the row relating to section 311 substitute—

“Section 311 (allocation of reference number to arrangements)

Regulation 12”

(c) after the row relating to section 311 insert—

“Section 311A (duty of HMRC to notify persons of reference number)	Regulation 12A
Section 311B (right of appeal: section 311(3) case)	Regulation 12B
Section 311C (duty to provide further information requested by HMRC: section 311(3) case)	Regulation 12C”

(d) for the row relating to section 312 substitute—

“Section 312 (duty of promoter to notify client of number: section 311(2) case)

Regulation 13”

(e) after the row relating to section 312 insert—

“Section 312ZA (duty to notify client of reference number: s311(3) case)

Regulation 13A”

(f) in the row relating to section 312B, omit “to promoter”;

(g) for the row relating to section 313 substitute—

“Section 313 (duty of parties to notify HMRC of reference number etc)

Regulation 15”

(1)

Regulation 2 of the Disclosure Regulations provides, at the definition for “Part 7”, that this means Part 7 (disclosure of tax avoidance schemes) of the Finance Act 2004 (c. 12), and that a reference to a numbered section (without more) is a reference to a section of Part 7.