Point in time view as at 31/12/2020.
Finance Act 2016, Paragraph 61 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
61(1)The Social Security Contributions and Benefits Act 1992 is amended as follows.U.K.
(2)In section 11A (application of certain provisions of the Income Tax Acts in relation to Class 2 contributions under section 11(2)), in subsection (1), at the end of paragraph (e) insert—
“(ea)the provisions of Schedule 18 to the Finance Act 2016 (serial tax avoidance);”.
(3)In section 16 (application of Income Tax Acts and destination of Class 4 contributions), in subsection (1), at the end of paragraph (d) insert “and
(e)the provisions of Schedule 18 to the Finance Act 2016 (serial tax avoidance),”.
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