National Insurance Contributions Act 2014

1. Introductory Text

2. Employment allowance

   1. 1. Employment allowance for national insurance contributions

   2. 2. Exceptions

   3. 3. Connected persons

   4. 4. How does a person who qualifies for an employment allowance receive it?

   5. 5. Power to amend the employment allowance provisions

   6. 6. Decisions and appeals about entitlements to make deductions etc

   7. 7. Retention of records etc

   8. 8. Commencement of the employment allowance provisions etc

3. Introduction of age-related secondary percentage

   1. 9. Reduction of secondary Class 1 contributions for certain age groups

4. Application of general anti-abuse rule to national insurance contributions

   1. 10. GAAR to apply to national insurance contributions

   2. 10A. Application of GAAR in relation to penalties

   3. 11. Power to modify application of GAAR to national insurance contributions

5. Oil and gas workers on the continental shelf

   1. 12. Oil and gas workers on the continental shelf: secondary contributors etc

6. Partnerships

   1. 13. Class 4 contributions: partnerships

   2. 14. Limited liability partnerships

7. Other provision

   1. 15. Office holders who receive “earnings” to be employed earners

   2. 16. Armed Forces early departure payments retrospectively disregarded

   3. 17. Repeal of certain redundant reliefs relating to Class 4 contributions

   4. 18. Certain orders and regulations in respect of Northern Ireland

8. General

   1. 19. HMRC administrative expenses: financial provision

   2. 20. Abbreviations of Acts

   3. 21. Short title and extent

9. SCHEDULES

   1. SCHEDULE 1

      Employment allowance: rules for determining if persons are “connected”

      1. PART 1 Companies

         1. Application

            1. 1. This Part applies for the purposes of section 3(1).

         2. The basic rule

            1. 2. (1) Two companies are “connected” with one another if—

         3. Companies whose relationship is not one of substantial commercial interdependence

            1. 3. (1) This paragraph applies for the purpose of determining under...

         4. Fixed-rate preference shares

            1. 4. (1) In determining for the purposes of paragraph 2(1) if...

         5. Connection through a loan creditor

            1. 5. (1) A company (“A”) is not under the control of...

         6. Connection through a trustee

            1. 6. (1) Sub-paragraph (2) applies if— (a) two companies (“A” and...

         7. Further connections

            1. 7. (1) This paragraph applies if— (a) a company (“A”) is...

      2. PART 2 Charities

         1. 8. (1) Two charities are connected with one another for the...

         2. 9. (1) This paragraph applies if— (a) a charity (“A”) is...

   2. SCHEDULE 2

      Office holders in receipt of “earnings” to be employed earners: consequential provision

      1. SSCBA 1992

         1. 1. SSCBA 1992 is amended as follows.

         2. 2. In section 7(1)(b) (definition of “secondary contributor” in relation to...

         3. 3. In section 163(1) (interpretation of Part 11 of that Act:...

         4. 4. In section 171(1) (interpretation of Part 12 of that Act:...

         5. 5. In section 171ZJ(2)(a) (definition of “employee” for Part 12ZA of...

         6. 6. In section 171ZS(2)(a) (definition of “employee” for Part 12ZB of...

      2. SSCB(NI)A 1992

         1. 7. SSCB(NI)A 1992 is amended as follows.

         2. 8. In section 7(1)(b) (definition of “secondary contributor” in relation to...

         3. 9. In section 159(1) (interpretation of Part 11 of that Act:...

         4. 10. In section 167(1) (interpretation of Part 12 of that Act:...

         5. 11. In section 167ZJ(2)(a) (definition of “employee” for Part 12ZA of...

         6. 12. In section 167ZS(2)(a) (definition of “employee” for Part 12ZB of...

      3. Pension Schemes Act 1993 (c. 48)

         1. 13. In section 181(1) of the Pension Schemes Act 1993 (general...

      4. Pension Schemes (Northern Ireland) Act 1993 (c. 49)

         1. 14. In section 176(1) of the Pension Schemes (Northern Ireland) Act...