National Insurance Contributions Bill

House of Commons

Session 2005 - 06
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Other Bills before Parliament

National Insurance Contributions Bill

National Insurance Contributions Bill

EXPLANATORY NOTES

Explanatory notes to the Bill, prepared by HM Revenue & Customs, are published

separately as Bill 53—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.

Bill 53

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National Insurance Contributions Bill

Contents

Power to make provision in consequence of retrospective tax legislation

1

Earnings: power to make provision in consequence of retrospective tax

legislation: Great Britain

2

Earnings: power to make provision in consequence of retrospective tax

legislation: Northern Ireland

3

Class 1A contributions: power to make provision in consequence of

retrospective tax legislation: Great Britain

4

Class 1A contributions: power to make provision in consequence of

retrospective tax legislation: Northern Ireland

Agreements and joint elections

5

Agreements and joint elections: Great Britain

6

Agreements and joint elections: Northern Ireland

Disclosure of avoidance

7

Disclosure of contributions avoidance arrangements

General

8

Extent

9

Commencement

10

Short Title

Bill 53

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