Finance Act 2016

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),”.