Explanatory Notes

National Insurance Contributions Act 2015

2015 CHAPTER 5

12 February 2015

ANNEX B: GLOSSARY

TermExplanation
CRCA 2005Commissioners for Revenue and Customs Act 2005
DOTASDisclosure of Tax Avoidance Schemes
FA 2009Finance Act 2009
FA 2014Finance Act 2014
GAARGeneral Anti-Abuse Rule
ITTOIA 2005Income Tax (Trading and Other Income) Act 2005
LELLower Earnings Limit
MAMaternity Allowance
NICsNational Insurance contributions
NIFNational Insurance Fund
NIA 1998Northern Ireland Act 1998
PAYEPay As You Earn
PSAPAYE Settlement Agreement
SASelf-assessment
SEESmall earnings exception
SSAA 1992Social Security Administration Act 1992
SSA(NI)A 1992Social Security Administration (Northern Ireland) Act 1992
SS(CE)R 1978Social Security (Categorisation of Earners) Regulations 1978 (S.I. 1978/1689.)
SSCBA 1992Social Security Contributions and Benefits Act 1992
SSCB(NI)A 1992Social Security Contributions and Benefits (Northern Ireland) Act 1992
SS(C)R 2001Social Security (Contributions) Regulations 2001 (S.I. 2001/1004)
SSC(TF)A 1999Social Security Contributions (Transfer of Functions, etc.) Act 1999
SSC(TF)(NI)O 1999Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671)
SPTSmall profits threshold
TAARTargeted anti-avoidance rule
TMA 1970Taxes Management Act 1970
WRA 2012Welfare Reform Act 2012