The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2008
1Citation, commencement and effect
2Amendments to the National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2007
3In regulation 1(2)(d) (citation, commencement and effect) for “promoter”, in...
4In regulation 2 (interpretation)— (a) after the definition of “the...
5In regulation 3 (structure of the Regulations)—
6In the heading to Part 2 for “Provision” substitute “Provisions”....
7Before regulation 4 insert the heading “Application of Part 2”....
8In regulation 4— (a) in paragraph (1) for “Description” substitute...
9After regulation 5 (meaning of “notifiable contribution arrangements” and “notifiable...
10At the end of regulation 6 (meaning of promoter) insert—...
11(1) Regulation 7 (duties of promoter) is amended as follows....
12After regulation 7 (duties of promoter) insert— Supplemental Information (1) This regulation applies where— (a) a promoter (P) has...
13Regulation 10(1) (arrangements to be given a reference number) is...
14For regulation 11 (duty of promoter to notify client of...
15(1) Regulation 12 (duty of parties to notifiable contribution arrangements...
16After regulation 12 insert— Pre-disclosure enquiry (1) Where the Commissioners suspect that a person (P) is...
17For regulation 13 (information to be provided in form and...
18In the title to Part 3 after “section 98C” insert...
19(1) Regulation 14 (notification under Part 2) is amended as...
20After regulation 14 insert— Interpretation For the purposes of this Part— (a) a person shall...
21(1) In regulation 16 (modification of the Tax Avoidance Schemes...
22(1) Regulation 17 (the Tax Avoidance Schemes (Information) Regulations 2004)...
23In regulation 18(1) (the Tax Avoidance Schemes (Promoters and Prescribed...
24After regulation 18 insert— The Tax Avoidance Schemes (Penalty) Regulations...
2008 No. 2678
Social Security

The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2008

Made
Laid before Parliament
Coming into force
The Treasury make the following Regulations in exercise of the powers conferred upon them by sections 132A(1) and 189(4) and (5) of the Social Security Administration Act 19921.