National Insurance Contributions Act 2022 (c. 9)

PART 1 U.K. Secondary Class 1 contributions

[F1 Special tax sites] U.K.

Textual Amendments

F1 S. 1 cross-heading substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 21

4 Anti-avoidance U.K.

(1) Section 1 does not apply if it would otherwise apply only as a result of avoidance arrangements.

(2) In this section—

• “arrangements” include any scheme, transaction or series of transactions, agreement or understanding, whether or not legally enforceable;

• “avoidance arrangements” means any arrangements which it is reasonable in all the circumstances—

  (a)

  to conclude are, or include steps that are, contrived, abnormal or lacking a genuine commercial purpose, or

  (b)

  to regard as circumventing the intended limits of the application of section 1 or otherwise exploiting shortcomings in that section or in provision made in or under sections 2 and 3.

Commencement Information

I1 S. 4 in force at Royal Assent