PART 3Disclosure of avoidance

I111Disclosure of contributions avoidance arrangements

In section 132A(1) of the Social Security Administration Act 1992 (disclosure of contributions avoidance arrangements)—

a

after “in relation to” insert

—

a

b

at the end insert

, or

b

any arrangements or proposal which the Commissioners for Her Majesty’s Revenue and Customs reasonably suspect to be notifiable contribution arrangements or a notifiable contribution proposal (as the case may be).