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National Insurance Contributions Act 2022
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- 2022 c. 9
- PART 3
- Section 11
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11Disclosure of contributions avoidance arrangementsU.K.
This section has no associated Explanatory Notes
In section 132A(1) of the Social Security Administration Act 1992 (disclosure of contributions avoidance arrangements)—
(a)after “in relation to” insert “—
(a)”, and
(b)at the end insert “, or
(b)any arrangements or proposal which the Commissioners for Her Majesty’s Revenue and Customs reasonably suspect to be notifiable contribution arrangements or a notifiable contribution proposal (as the case may be).”
Commencement Information
I1S. 11 in force at Royal Assent
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