National Insurance Contributions Act 2015

1. Introductory Text

2. Secondary Class 1 contributions: apprentices under 25

   1. 1. Zero-rate secondary Class 1 contributions for apprentices under 25

3. Class 2 contributions

   1. 2. Reform of Class 2 contributions

   2. 3. Consequential etc power

4. Follower notices, accelerated payments and promoters of avoidance

   1. 4. Application of Parts 4 and 5 of FA 2014 to national insurance contributions

   2. 5. Provision in consequence etc of tax-only changes to Part 4 or 5 of FA 2014

5. Anti-avoidance

   1. 6. Categorisation of earners etc: anti-avoidance

6. General

   1. 7. HMRC administrative expenses: financial provision

   2. 8. Abbreviations of Acts

   3. 9. Short title and extent

7. SCHEDULES

   1. SCHEDULE 1

      Reform of Class 2 contributions

      1. 1. SSCBA 1992

      2. 2. In section 1 (outline of contributory system), in subsection (2)(c),...

      3. 3. For section 11 (liability for Class 2 contributions) substitute— Class...

      4. 4. (1) Section 12 (late paid Class 2 contributions) is amended...

      5. 5. In section 18 (Class 4 contributions recoverable under regulations), in...

      6. 6. In section 35A (appropriate weekly rate of maternity allowance under...

      7. 7. In section 35B (state maternity allowance for participating wife or...

      8. 8. In section 176(1)(a) (parliamentary control: instruments subject to affirmative procedure),...

      9. 9. (1) Schedule 1 (supplementary provisions) is amended as follows.

      10. 10. SSCB(NI)A 1992

      11. 11. In section 1 (outline of contributory system), in subsection (2)(c),...

      12. 12. For section 11 (liability for Class 2 contributions) substitute— Class...

      13. 13. (1) Section 12 (late paid Class 2 contributions) is amended...

      14. 14. In section 18 (Class 4 contributions recoverable under regulations), in...

      15. 15. In section 35A (appropriate weekly rate of maternity allowance under...

      16. 16. In section 35B (state maternity allowance for participating wife or...

      17. 17. In section 172(11A) (instruments subject to Parliamentary affirmative procedure), for...

      18. 18. (1) Schedule 1 (supplementary provisions) is amended as follows.

      19. 19. SSAA 1992

      20. 20. In section 141 (annual review of contributions), in subsection (4)—...

      21. 21. (1) Section 143 (power to alter contributions with a view...

      22. 22. In section 145 (power to alter primary and secondary contributions),...

      23. 23. SSC(TF)A 1999

      24. 24. In section 4 (recovery of contributions where income tax recovery...

      25. 25. In section 8 (decisions by officers of HMRC), after subsection...

      26. 26. In Schedule 3 (transfer of other functions to the Treasury...

      27. 27. In Schedule 9 (further consequential amendments), omit paragraphs 3 and...

      28. 28. Social Security Contributions (Transfer of Functions, etc) (Northern Ireland) Order 1999 (S.I. 1999/671)

      29. 29. In Article 7 (decisions by officers of HMRC), after paragraph...

      30. 30. In Schedule 3 (transfer of other functions to the Treasury...

      31. 31. In Schedule 8 (further consequential amendments), omit paragraphs 1 and...

      32. 32. Social Security (Contributions) Regulations 2001 (S.I. 2001/1004)

      33. 33. (1) In regulation 125 (share fishermen), in paragraph (c), for...

      34. 34. (1) In regulation 127 (elections by married women and widows),...

      35. 35. Commencement

      36. 36. The amendments made by paragraphs 4, 9(2), 13, 18(2), 27...

      37. 37. The Treasury may by regulations made by statutory instrument make...

   2. SCHEDULE 2

      Application of Parts 4 and 5 of FA 2014 to national insurance contributions

      1. PART 1 Follower notices & accelerated payments: Class 1, 1A, 1B and certain Class 2

         1. 1. Introduction

         2. 2. General

         3. 3. References to a charge to tax include a liability to...

         4. 4. References to an assessment to tax include a NICs decision...

         5. 5. References to a tax enquiry include a relevant contributions dispute....

         6. 6. A “relevant contributions dispute” arises if— (a) without making a...

         7. 7. The relevant contributions dispute is in progress, in relation to...

         8. 8. References to a return into which a tax enquiry is...

         9. 9. References to a tax appeal include a NICs appeal.

         10. 10. A “NICs appeal” means— (a) an appeal, under section 11...

         11. 11. (1) A reference to a provision of Part 7 of...

         12. 12. List of relevant taxes

         13. 13. Circumstances in which follower notice may be given

         14. 14. Follower notices: corrective action and penalties

         15. 15. Follower notices: aggregate penalties

         16. 16. Circumstances in which accelerated payment notice may be given

         17. 17. Nature and recovery of accelerated payment

         18. 18. Effect of accelerated payment notice in respect of appeal

         19. 19. Penalty for failure to pay accelerated payment

         20. 20. Recovery of penalties under Part 4 of FA 2014

         21. 21. Withdrawal, modification or suspension of accelerated payment notice

         22. 22. Interpretation

      2. PART 2 Promoters of avoidance schemes: Class 1, 1A, 1B and certain Class 2

         1. 23. Introduction

         2. 24. General

         3. 25. References to a tax advantage include the avoidance or reduction...

         4. 26. (1) A reference to a provision of Part 7 of...

         5. 27. Duty to notify Commissioners

         6. 28. Power to obtain information and documents

         7. 29. Limitation of defence of reasonable care

         8. 30. List of taxes

         9. 31. Interpretation

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

         1. 32. In section 16 of SSCBA 1992 (application of Income Tax...

      4. PART 4 Commencement and transitory provision

         1. 33. (1) Parts 1 and 3 of this Schedule come into...

         2. 34. Before the coming into force of the repeals in section...

         3. 35. Before the coming into force of the repeal of section...