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Application of general anti-abuse rule to national insurance contributions
SCHEDULES
Employment allowance: rules for determining if persons are “connected”
Office holders in receipt of “earnings” to be employed earners: consequential provision
2.In section 7(1)(b) (definition of “secondary contributor” in relation to...
3.In section 163(1) (interpretation of Part 11 of that Act:...
4.In section 171(1) (interpretation of Part 12 of that Act:...
5.In section 171ZJ(2)(a) (definition of “employee” for Part 12ZA of...
6.In section 171ZS(2)(a) (definition of “employee” for Part 12ZB of...
8.In section 7(1)(b) (definition of “secondary contributor” in relation to...
9.In section 159(1) (interpretation of Part 11 of that Act:...
10.In section 167(1) (interpretation of Part 12 of that Act:...
11.In section 167ZJ(2)(a) (definition of “employee” for Part 12ZA of...
12.In section 167ZS(2)(a) (definition of “employee” for Part 12ZB of...
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