National Insurance Contributions Act 2015 (c. 5)

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.

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

Commencement Information

I1 Sch. 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)

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)

Relevant defeats U.K.

30B (1) Schedule 34A (promoters of tax avoidance schemes: defeated arrangements) has effect with the following modifications.

(2) References to an assessment (or an assessment to tax) include a NICs decision relating to a person’s liability for relevant contributions.

(3) References to adjustments include a payment in respect of a liability to pay relevant contributions (and the definition of “adjustments” in paragraph 24 accordingly has effect as if such payments were included in it).

(4) In paragraph 9(3) the reference to an enquiry into a return includes a relevant contributions dispute (as defined in paragraph 6 of this Schedule).

(5) In paragraph 28(3)—

(a) paragraph (a) includes a reference to a decision having been made for corresponding NICs purposes that the person is to be deemed not to have failed to comply with the provision concerned as the person 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.

“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)