SCHEDULES

SCHEDULE 2U.K.Application of Parts 4 and 5 of FA 2014 to national insurance contributions

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

List of taxesU.K.

30U.K.The definition of “tax” in section 283(1) (interpretation) has effect as if relevant contributions were listed in it.

Commencement Information

I1Sch. 2 para. 30 partly in force; Sch. 2 para. 30 in force for specified purposes at Royal Assent and otherwise in force at 12.4.2015, see Sch. 2 para. 33(2)