National Insurance Contributions Act 2014

Employment allowance

1Employment allowance for national insurance contributions

3Connected persons

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

5Power to amend the employment allowance provisions

6Decisions and appeals about entitlements to make deductions etc

7Retention of records etc

8Commencement of the employment allowance provisions etc

Introduction of age-related secondary percentage

9Reduction of secondary Class 1 contributions for certain age groups

Application of general anti-abuse rule to national insurance contributions

10GAAR to apply to national insurance contributions

11Power to modify application of GAAR to national insurance contributions

Oil and gas workers on the continental shelf

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

13Class 4 contributions: partnerships

14Limited liability partnerships

Other provision

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

16Armed Forces early departure payments retrospectively disregarded

17Repeal of certain redundant reliefs relating to Class 4 contributions

18Certain orders and regulations in respect of Northern Ireland

19HMRC administrative expenses: financial provision

20Abbreviations of Acts

21Short title and extent

Schedule 1Employment allowance: rules for determining if persons are “connected”

Part 1Companies

Part 2Charities

Schedule 2Office holders in receipt of “earnings” to be employed earners: consequential provision

Royal arms

National Insurance Contributions Act 2014

2014 CHAPTER 7

An Act to make provision in relation to national insurance contributions; and for connected purposes.

[13th March 2014]

Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—