SCHEDULES

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

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

List of taxes U.K.

Threshold conditions U.K.

[F1 30A(1) In paragraph 5 of Schedule 34 (non-compliance with Part 7 of FA 2004 ), in sub-paragraph (4)—

(a) paragraph (a) includes a reference to a decision having been made for corresponding NICs purposes that P is to be deemed not to have failed to comply with the provision concerned as P had a reasonable excuse for not doing the thing required to be done, and

(b) the reference in paragraph (c) to a determination is to be read accordingly.

(2) In this paragraph “corresponding NICs purposes” means the purposes of any provision of regulations under section 132A of SSAA 1992.]

Textual Amendments

F1 Sch. 2 paras. 30A-30B and headings inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(18)