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The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2017
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- 2017 No. 1174
- Regulation 5
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Amendment of the National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
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5. In the table at regulation 5(2) (provisions corresponding to Part 7 of the Finance Act 2004)(1)—
(a)after the row relating to section 310B (failure to provide information under section 310A: application to the Tribunal) insert—
| “Section 310C (duty of promoters to provide updated information) | Regulation 11C”; |
(b)after the row relating to section 313ZB (enquiry following disclosure of client details) insert—
| “Section 313ZC (duty of employer to notify HMRC of details of employees etc)”; and | Regulation 16B |
(c)after the row relating to section 316 (information to be provided in form and manner specified by Board) insert—
| “Section 316A (duty to provide additional information) | Regulation 21A |
| Section 316B (confidentiality) | Regulation 21B |
| Section 316C (publication by HMRC) | Regulation 21C |
| Section 316D (section 316C: subsequent judicial rulings) | Regulation 21D”. |
(1)
The table entries relating to “Section 310A” and “Section 310B” were inserted by S.I. 2015/531 and the table entries relating to “Section 312B” and “Section 313ZB” were inserted by S.I. 2013/2600.
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