- Latest available (Revised)
- Original (As enacted)
iBet uBet web content aggregator. Adding the entire web to your favor.
Link to original content: http://www.legislation.gov.uk/ukpga/2015/5/contents
There are currently no known outstanding effects for the National Insurance Contributions Act 2015.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Follower notices, accelerated payments and promoters of avoidance
SCHEDULES
Reform of Class 2 contributions
2.In section 1 (outline of contributory system), in subsection (2)(c),...
3.For section 11 (liability for Class 2 contributions) substitute— Class...
4.(1) Section 12 (late paid Class 2 contributions) is amended...
5.In section 18 (Class 4 contributions recoverable under regulations), in...
6.In section 35A (appropriate weekly rate of maternity allowance under...
7.In section 35B (state maternity allowance for participating wife or...
8.In section 176(1)(a) (parliamentary control: instruments subject to affirmative procedure),...
9.(1) Schedule 1 (supplementary provisions) is amended as follows.
11.In section 1 (outline of contributory system), in subsection (2)(c),...
12.For section 11 (liability for Class 2 contributions) substitute— Class...
13.(1) Section 12 (late paid Class 2 contributions) is amended...
14.In section 18 (Class 4 contributions recoverable under regulations), in...
15.In section 35A (appropriate weekly rate of maternity allowance under...
16.In section 35B (state maternity allowance for participating wife or...
17.In section 172(11A) (instruments subject to Parliamentary affirmative procedure), for...
18.(1) Schedule 1 (supplementary provisions) is amended as follows.
Social Security (Contributions) Regulations 2001 (S.I. 2001/1004)
Application of Parts 4 and 5 of FA 2014 to national insurance contributions
PART 1 Follower notices & accelerated payments: Class 1, 1A, 1B and certain Class 2
2.References to tax or a relevant tax, other than references...
4.References to an assessment to tax include a NICs decision...
5.References to a tax enquiry include a relevant contributions dispute....
6.A “relevant contributions dispute” arises if— (a) without making a...
7.The relevant contributions dispute is in progress, in relation to...
10.A “NICs appeal” means— (a) an appeal, under section 11...
Circumstances in which accelerated payment notice may be given
Withdrawal, modification or suspension of accelerated payment notice
PART 2 Promoters of avoidance schemes: Class 1, 1A, 1B and certain Class 2
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Different options to open legislation in order to view more content on screen at once
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including:
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.