National Insurance Contributions Act 2015
2015 CHAPTER 5
ANNEX B: GLOSSARY
| Term | Explanation |
|---|---|
| CRCA 2005 | Commissioners for Revenue and Customs Act 2005 |
| DOTAS | Disclosure of Tax Avoidance Schemes |
| FA 2009 | Finance Act 2009 |
| FA 2014 | Finance Act 2014 |
| GAAR | General Anti-Abuse Rule |
| ITTOIA 2005 | Income Tax (Trading and Other Income) Act 2005 |
| LEL | Lower Earnings Limit |
| MA | Maternity Allowance |
| NICs | National Insurance contributions |
| NIF | National Insurance Fund |
| NIA 1998 | Northern Ireland Act 1998 |
| PAYE | Pay As You Earn |
| PSA | PAYE Settlement Agreement |
| SA | Self-assessment |
| SEE | Small earnings exception |
| SSAA 1992 | Social Security Administration Act 1992 |
| SSA(NI)A 1992 | Social Security Administration (Northern Ireland) Act 1992 |
| SS(CE)R 1978 | Social Security (Categorisation of Earners) Regulations 1978 (S.I. 1978/1689.) |
| SSCBA 1992 | Social Security Contributions and Benefits Act 1992 |
| SSCB(NI)A 1992 | Social Security Contributions and Benefits (Northern Ireland) Act 1992 |
| SS(C)R 2001 | Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) |
| SSC(TF)A 1999 | Social Security Contributions (Transfer of Functions, etc.) Act 1999 |
| SSC(TF)(NI)O 1999 | Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671) |
| SPT | Small profits threshold |
| TAAR | Targeted anti-avoidance rule |
| TMA 1970 | Taxes Management Act 1970 |
| WRA 2012 | Welfare Reform Act 2012 |
