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(a) | the avoidance or reduction of a liability for that |
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(b) | the deferral of the payment of that contribution; |
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“arrangements” includes any scheme, transaction or series of |
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| 5 |
“contribution” means a contribution under— |
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(a) | Part 1 of the Social Security Contributions and Benefits |
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(b) | Part 1 of the Social Security Contributions and Benefits |
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(Northern Ireland) Act 1992; |
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“tax avoidance arrangements” includes arrangements which |
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enable, or might be expected to enable, a person to obtain an |
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advantage in relation to any tax (within the meaning of Part 7 of |
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(3) | In section 190(1) (statutory instruments subject to affirmative resolution |
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procedure), after “provisions)—” insert— |
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“(za) | regulations under section 132A(4);”. |
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(4) | In section 192(5) (which lists the provisions of that Act which extend to |
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Northern Ireland), at the appropriate place in the list insert— |
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“section 132A (and sections 189 and 190, but only for the purposes |
| 20 |
of regulations under section 132A);”. |
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(1) | Sections 1, 3 and 5 extend to England and Wales and Scotland only. |
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(2) | Sections 2, 4 and 6 extend to Northern Ireland only. |
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(3) | The remaining provisions of this Act extend to England and Wales, Scotland |
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This Act comes into force on the day on which it is passed. |
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| 30 |
This Act may be cited as the National Insurance Contributions Act 2006. |
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