National Insurance Contributions Bill (HC Bill 106)

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

5. 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