Point in time view as at 31/12/2020.
Finance Act 2016, Cross Heading: National insurance contributions 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.
57(1)In this Schedule references to an assessment to tax include a NICs decision relating to a person's liability for relevant contributions.U.K.
(2)In this Schedule a reference to a provision of Part 7 of FA 2004 (disclosure of tax avoidance schemes) (a “DOTAS provision”) includes a reference to—
(a)that DOTAS provision as applied by regulations under section 132A of the Social Security Administration Act 1992 (disclosure of contributions avoidance arrangements);
(b)any provision of regulations under that section that corresponds to that DOTAS provision,
whenever the regulations are made.
(3)Regulations under section 132A of that Act may disapply, or modify the effect of, sub-paragraph (2).
(4)In this paragraph “NICs decision” means a decision under section 8 of the Social Security Contributions (Transfer of Functions, etc) Act 1999 or Article 7 of the Social Security Contributions (Transfer of Functions, etc) (Northern Ireland) Order 1999 (S.I. 1999/671).
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
