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.
Class 2 contributions
Follower notices, accelerated payments and promoters of avoidance