Section 11 | Disclosure of contributions avoidance arrangements

In section 132A(1) of the Social Security Administration Act 1992 (disclosure of contributions avoidance arrangements)—

(a)after “in relation to” insert

, and

(b)at the end insert

(b)any arrangements or proposal which the Commissioners for Her Majesty’s Revenue and Customs reasonably suspect to be notifiable contribution arrangements or a notifiable contribution proposal (as the case may be).