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EXPLANATORY NOTES

Explanatory notes to the Bill, prepared by the Treasury, are published separately as
Bill 112—EN.

EUROPEAN CONVENTION ON HUMAN RIGHTS

Mr Chancellor of the Exchequer has made the following statement under section
19(1)(a) of the Human Rights Act 1998:

In my view the provisions of the National Insurance Contributions Bill are
compatible with the Convention rights.

Contents

  1. Employment allowance

    1. 1. Employment allowance for national insurance contributions

    2. 2. Exceptions

    3. 3. Connected persons

    4. 4. How does a person who qualifies for an employment allowance receive it?

    5. 5. Power to amend the employment allowance provisions

    6. 6. Decisions and appeals about entitlements to make deductions etc

    7. 7. Retention of records etc

    8. 8. Commencement of the employment allowance provisions etc

  2. Application of general anti-abuse rule to national insurance contributions

    1. 9. GAAR to apply to national insurance contributions

    2. 10. Power to modify application of GAAR to national insurance contributions

  3. Oil and gas workers on the continental shelf

    1. 11. Oil and gas workers on the continental shelf: secondary contributors etc

  4. Partnerships

    1. 12. Alternative investment fund managers

    2. 13. Members of limited liability partnerships

  5. Other provision

    1. 14. Office holders who receive “earnings” to be employed earners

    2. 15. Armed Forces early departure payments retrospectively disregarded

    3. 16. Repeal of certain redundant reliefs relating to Class 4 contributions

    4. 17. Certain orders and regulations in respect of Northern Ireland

  6. General

    1. 18. HMRC administrative expenses: financial provision

    2. 19. Abbreviations of Acts

    3. 20. Short title and extent

    1. Schedule 1

      Employment allowance: rules for determining if persons are
      “connected”

      1. Part 1

        Companies

      2. Part 2

        Charities

    2. Schedule 2

      Office holders in receipt of “earnings” to be employed earners:
      consequential provision

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