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SCHEDULES

SCHEDULE 2U.K.Application of Parts 4 and 5 of FA 2014 to national insurance contributions

PART 3U.K.Application of Parts 4 and 5 of FA 2014: Class 4

32U.K.In section 16 of SSCBA 1992 (application of Income Tax Acts and destination of Class 4 contributions), in subsection (1), at the end of paragraph (c) insert and

(d)the provisions of Part 4 (follower notices and accelerated payments) and Part 5 (promoters of tax avoidance schemes) of the Finance Act 2014,.