National Insurance Contributions Bill (HL Bill 48)

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EXPLANATORY NOTES

Explanatory notes to the Bill, prepared by HM Revenue and Customs and HM Treas
ury, have been ordered to be published as HL Bill 48—EN.

EUROPEAN CONVENTION ON HUMAN RIGHTS

Viscount Younger of Leckie 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 compati
ble with the Convention rights.

Contents

  1. Part 1

    Secondary Class 1 Contributions

    1. Freeports

      1. 1.Zero-rate contributions for employees at freeport tax sites: Great Britain

      2. 2.Freeport conditions

      3. 3.Freeport conditions: supplementary

      4. 4.Anti-avoidance

      5. 5.Zero-rate contributions for employees at freeport tax sites: Northern Ireland

    2. Veterans

      1. 6.Zero-rate contributions for armed forces veterans

      2. 7.Veteran conditions

    3. Upper secondary threshold

      1. 8.Upper secondary threshold for earnings

    4. Consequential amendment

      1. 9.Consequential amendment

  2. Part 2

    Class 4 contributions

    1. 10.Treatment of self-isolation support scheme payments

  3. Part 3

    Disclosure of avoidance

    1. 11.Disclosure of contributions avoidance arrangements

  4. Part 4

    General

    1. 12.Regulations

    2. 13.Interpretation etc

    3. 14.Short title

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