Overview of the Structure of the Act
24.The Act has nine sections and two Schedules.
25.Section 1 provides for a zero-rate of secondary Class 1 contributions for apprentices under 25.
26.Sections 2 and 3 and Schedule 1 make provision for simplifying NICs paid by the self-employed.
27.Section 4 and Schedule 2 provide for applying Part 4 (follower notices and accelerated payments) and Part 5 (promoters of avoidance schemes) of FA 2014 to NICs. Section 5 provides a power to amend legislation, if Part 4 or 5 of the FA 2014 is modified and those modifications would otherwise only apply to tax, to take account of them for NICs.
28.Section 6 inserts into the Social Security (Categorisation of Earners) Regulations 1978 (S.I. 1978/1689) (SS(CE)R) 1978) and Northern Ireland equivalent, a new TAAR to prevent people from circumventing new legislation tackling avoidance involving employment intermediaries. Section 6 also extends the scope of two existing regulation-making powers for (i) treating a person as being either employed or self-employed, and (ii) treating a person as a secondary contributor so as to enable regulations made under them to provide for TAARs.
29.Section 7 makes provision for HMRC’s administrative expenses in relation to the provisions in this Act.
30.Section 8 defines abbreviations used in the Act.
31.Section 9 names the Act and makes provision about territorial extent.
