National Insurance Contributions Act 2014
National Insurance Contributions Act 2014 (2014 c. 7)
- National Insurance Contributions Act 2014 (2014 c. 7)
- Employment allowance
- 1 Employment allowance for national insurance contributions
- 2 Exceptions
- Public authorities
- Personal, family or household affairs
- Workers supplied by service companies etc
- Excluded companies
- ...
- ...
- Transfers of businesses
- Anti-avoidance
- 3 Connected persons
- 4 How does a person who qualifies for an employment allowance receive it?
- 5 Power to amend the employment allowance provisions
- 6 Decisions and appeals about entitlements to make deductions etc
- 7 Retention of records etc
- 8 Commencement of the employment allowance provisions etc
- Introduction of age-related secondary percentage
- 9 Reduction of secondary Class 1 contributions for certain age groups
- Application of general anti-abuse rule to national insurance contributions
- 10 GAAR to apply to national insurance contributions
- 10A Application of GAAR in relation to penalties
- 11 Power to modify application of GAAR to national insurance contributions
- Oil and gas workers on the continental shelf
- 12 Oil and gas workers on the continental shelf: secondary contributors etc
- Partnerships
- 13 Class 4 contributions: partnerships
- 14 Limited liability partnerships
- Other provision
- 15 Office holders who receive “earnings” to be employed earners
- 16 Armed Forces early departure payments retrospectively disregarded
- 17 Repeal of certain redundant reliefs relating to Class 4 contributions
- 18 Certain orders and regulations in respect of Northern Ireland
- General
- 19 HMRC administrative expenses: financial provision
- 20 Abbreviations of Acts
- 21 Short title and extent
- SCHEDULES
- SCHEDULE 1 Employment allowance: rules for determining if persons are “connected”
- PART 1 Companies
- Application
- The basic rule
- Companies whose relationship is not one of substantial commercial interdependence
- Fixed-rate preference shares
- Connection through a loan creditor
- Connection through a trustee
- Further connections
- PART 2 Charities
- SCHEDULE 2 Office holders in receipt of “earnings” to be employed earners: consequential provision
- SSCBA 1992
- SSCB(NI)A 1992
- Pension Schemes Act 1993 (c. 48)
- Pension Schemes (Northern Ireland) Act 1993 (c. 49)
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