National Insurance Contributions Act 2015
National Insurance Contributions Act 2015 (2015 c. 5)
- National Insurance Contributions Act 2015 (2015 c. 5)
- Secondary Class 1 contributions: apprentices under 25
- 1 Zero-rate secondary Class 1 contributions for apprentices under 25
- Class 2 contributions
- 2 Reform of Class 2 contributions
- 3 Consequential etc power
- Follower notices, accelerated payments and promoters of avoidance
- 4 Application of Parts 4 and 5 of FA 2014 to national insurance contributions
- 5 Provision in consequence etc of tax-only changes to Part 4 or 5 of FA 2014
- Anti-avoidance
- 6 Categorisation of earners etc: anti-avoidance
- General
- 7 HMRC administrative expenses: financial provision
- 8 Abbreviations of Acts
- 9 Short title and extent
- SCHEDULES
- SCHEDULE 1 Reform of Class 2 contributions
- SSCBA 1992
- SSCB(NI)A 1992
- SSAA 1992
- SSC(TF)A 1999
- Social Security Contributions (Transfer of Functions, etc) (Northern Ireland) Order 1999 (S.I. 1999/671)
- Social Security (Contributions) Regulations 2001 (S.I. 2001/1004)
- Commencement
- SCHEDULE 2 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
- Introduction
- General
- List of relevant taxes
- Circumstances in which follower notice may be given
- Follower notices: corrective action and penalties
- Follower notices: aggregate penalties
- Circumstances in which accelerated payment notice may be given
- Nature and recovery of accelerated payment
- Effect of accelerated payment notice in respect of appeal
- Penalty for failure to pay accelerated payment
- Recovery of penalties under Part 4 of FA 2014
- Withdrawal, modification or suspension of accelerated payment notice
- Interpretation
- PART 2 Promoters of avoidance schemes: Class 1, 1A, 1B and certain Class 2
- Introduction
- General
- Duty to notify Commissioners
- Power to obtain information and documents
- Limitation of defence of reasonable care
- List of taxes
- Threshold conditions
- Relevant defeats
- Interpretation
- PART 3 Application of Parts 4 and 5 of FA 2014: Class 4
- PART 4 Commencement and transitory provision
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