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HMRC internal manual

National Insurance Manual

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NICs avoidance: Disclosure of Tax Avoidance Schemes: NICs legislation - section 132A Social Security Administration Act 1992

Introduction

For general information about the introduction of section 132A of the SSAA 1992, see NIM58050.

Section 132A includes powers to make regulations requiring, or relating to, the disclosure of information in relation to any notifiable contribution arrangement or proposal.

Notifiable contribution arrangement

Section 132A(3) defines ‘notifiable contribution arrangements’ as any arrangements which

  • enable, or might be expected to enable, any person to obtain an advantage in relation to a contribution, and
  • are such that the main benefit, or one of the main benefits, that might be expected to arise from the arrangements is the obtaining of that advantage.

Notifiable contribution proposal

Section 132A(3) also defines a ‘notifiable contribution proposal’ as a proposal for arrangements which, if entered into, would be notifiable contribution arrangements (whether the proposal relates to a particular person or to any person who may seek to take advantage of it).

Guidance about the application of section 132A Social Security Administration Act 1992

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Regulations made under section 132A Social Security Administration Act 1992

For details about the regulations made under section 132A see NIM58150.