Amendment of the National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 20124

In the Table at regulation 5(2) (provisions corresponding to Part 7 of the Finance Act 20045), after the row relating to section 310 (duty of parties to notifiable arrangements not involving promoter) insert—

Section 310A (duty to provide further information requested by HMRC)

Regulation 11A

Section 310B (failure to provide information under section 310A: application to the Tribunal)

Regulation 11B6