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Legislation
National Insurance Contributions Act 2015

Crossheading Follower notices, accelerated payments and promoters of avoidance

  • Section 4 Application of Parts 4 and 5 of FA 2014 to national insurance contributions
  • Section 5 Provision in consequence etc of tax-only changes to Part 4 or 5 of FA 2014
  1. Follower notices, accelerated payments and promoters of avoidance
  2. Application of Parts 4 and 5 of FA 2014 to national insurance contributions

Section 4 | Application of Parts 4 and 5 of FA 2014 to national insurance contributions

From legislation.gov.uk

(1)Part 1 of Schedule 2 applies Part 4 of FA 2014 (follower notices and accelerated payments) to Class 1, 1A, 1B and certain Class 2 contributions.

(2)Part 2 of that Schedule applies Part 5 of that Act (promoters of tax avoidance schemes) to Class 1, 1A, 1B and certain Class 2 contributions.

(3)Part 3 of that Schedule applies Parts 4 and 5 of that Act to Class 4 contributions.

(4)Part 4 of that Schedule contains commencement and transitory provision.

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