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HMRC internal manual

National Insurance Manual

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NICs avoidance: Disclosure of Tax Avoidance Schemes: NICs legislation - from 1 September 2012

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, see NIM58100.

Two principal sets of regulations were introduced

  • the National Insurance Contributions (application of Part 7 of the Finance Act 2004) Regulations 2007 (SI 2007 No 785) (the 2007 Regulations), see NIM58150 and
  • the National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012 (SI 2012 No 1868) (the 2012 Regulations).

The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012 (SI 2012 No 1868)

These Regulations

  • revoked and replaced the National Insurance Contributions (application of Part 7 of the Finance Act 2004) Regulations 2007 (SI 2007 No 785) (the 2007 Regulations), and
  • consolidated all subsequent amendments to the 2007 Regulations with minor further amendments
  • took effect from 1 September 2012.

The 2012 Regulations

  • made provision corresponding to Part 7 of the Finance Act 2004, and
  • applied regulations under Part 7 (with necessary modifications) to the extent that they relate to income tax arrangements or proposals for arrangements which are intended to avoid NICs.

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