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National Insurance Contributions Bill (HC Bill 80)

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EXPLANATORY NOTES

Explanatory notes to the Bill, prepared by the Her Majesty’s Revenue and Customs,
are published separately as Bill 80-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. Class 2 contributions

    1. 1. Reform of Class 2 contributions

    2. 2. Consequential etc power

  2. Follower notices, accelerated payments and promoters of avoidance

    1. 3. Application of Parts 4 and 5 of FA 2014 to national insurance contributions

    2. 4. Provision in consequence etc of tax-only changes to Part 4 or 5 of FA 2014

  3. Anti-avoidance

    1. 5. Categorisation of earners etc: anti-avoidance

  4. General

    1. 6. HMRC administrative expenses: financial provision

    2. 7. Abbreviations of Acts

    3. 8. Short title and extent

    1. Schedule 1

      Reform of Class 2 contributions

    2. Schedule 2

      Application of Parts 4 and 5 of FA 2014 to national insurance
      contributions

      1. Part 1

        Follower notices & accelerated payments: Class 1, 1A, 1B and
        certain Class 2

      2. Part 2

        Promoters of avoidance schemes: Class 1, 1A, 1B and certain
        Class 2

      3. Part 3

        Application of Parts 4 and 5 of FA 2014: Class 4

      4. Part 4

        Commencement and transitory provision

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