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Session 2010 - 11
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National Insurance Contributions Bill


 

National Insurance Contributions Bill

 
 

EXPLANATORY NOTES

Explanatory notes to the Bill, prepared by the Treasury, are published separately as

Bill 79—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 7955/1
 

 


 

National Insurance Contributions Bill

 

 
 

Contents

Part 1

Increases in rates

1   

Class 1 contributions

2   

Class 4 contributions

3   

Increased product of additional rates to be paid into National Insurance Fund

Part 2

Regional secondary contributions holiday for new businesses

4   

Holiday for new businesses

5   

Starting a new business

6   

Qualifying employees

7   

The appropriate amount

8   

Making of deductions or refunds

9   

Retention of records

10   

Anti-avoidance

11   

Interpretation of Part 2

Part 3

General

12   

Abbreviations of Acts

13   

Commencement

14   

Extent

15   

Short title

 

Bill 79                                                                                                 

55/1

 
 

 
contents continue
 
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Revised 14 October 2010