Contents

1. Secondary Class 1 contributions: apprentices under 25

   1. 1. Zero-rate secondary Class 1 contributions for apprentices under 25

2. Class 2 contributions

   1. 2. Reform of Class 2 contributions

   2. 3. Consequential etc power

3. Follower notices, accelerated payments and promoters of avoidance

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

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

4. Anti-avoidance

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

5. General

   1. 7. HMRC administrative expenses: financial provision

   2. 8. Abbreviations of Acts

   3. 9. Short title and extent

6. 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