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Citation, commencement and effect

1.—(1) These Regulations may be cited as the National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2015 and come into force on 12th April 2015.

(2) These Regulations have effect in relation to prescribed information about notifiable contribution proposals or notifiable contribution arrangements(1) provided by a person in compliance, or purported compliance, with regulations 8, 10 and 11 of the National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012(2) on or after 12th April 2015.

(3) For the purposes of this regulation “prescribed” has the meaning given by regulation 2 of the National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012.

(1)

“Notifiable contribution proposals” and “notifiable contribution arrangements” have the meanings given in section 132A(3) of the Social Security Administration Act 1992.