SCHEDULES

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

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

Interpretation

I131

In this Part of this Schedule—

F1za

“NICs decision” means a decision under section 8 of SSC(TF)A 1999 or Article 7 of the Social Security Contributions (Transfer of Functions, etc) (Northern Ireland) Order 1999 (SI 1999/671);

a

“relevant contributions” means the following contributions under Part 1 of SSCBA 1992 or Part 1 of SSCB(NI)A 1992—

i

Class 1 contributions;

ii

Class 1A contributions;

iii

Class 1B contributions;

iv

Class 2 contributions which must be paid but in relation to which section 11A of the Act in question (application of certain provisions of the Income Tax Acts in relation to Class 2 contributions under section 11(2) of that Act) does not apply;

b

references to sections F2or Schedules are to sections of, or Schedules to FA 2014, unless otherwise indicated.