SCHEDULES

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

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

Interpretation

31 In this Part of this Schedule—

(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 are to sections of FA 2014, unless otherwise indicated.