PART 3 U.K. Disclosure of avoidance

11 Disclosure of contributions avoidance arrangements U.K.

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

(a) after “in relation to” insert “—

(a)” , and

(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).”

Commencement Information

I1 S. 11 in force at Royal Assent