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Introductory Text
Employment allowance
1.Employment allowance for national insurance contributions
2.Exceptions
3.Connected persons
4.How does a person who qualifies for an employment allowance receive it?
5.Power to amend the employment allowance provisions
6.Decisions and appeals about entitlements to make deductions etc
7.Retention of records etc
8.Commencement of the employment allowance provisions etc
Introduction of age-related secondary percentage
9.Reduction of secondary Class 1 contributions for certain age groups
Application of general anti-abuse rule to national insurance contributions
10.GAAR to apply to national insurance contributions
11.Power to modify application of GAAR to national insurance contributions
Oil and gas workers on the continental shelf
12.Oil and gas workers on the continental shelf: secondary contributors etc
Partnerships
13.Class 4 contributions: partnerships
14.Limited liability partnerships
Other provision
15.Office holders who receive “earnings” to be employed earners
16.Armed Forces early departure payments retrospectively disregarded
17.Repeal of certain redundant reliefs relating to Class 4 contributions
18.Certain orders and regulations in respect of Northern Ireland
General
19.HMRC administrative expenses: financial provision
20.Abbreviations of Acts
21.Short title and extent
Schedule 1
Employment allowance: rules for determining if persons are “connected”
Part 1 Companies
Part 2 Charities
Schedule 2
Office holders in receipt of “earnings” to be employed earners: consequential provision