The Social Security Contributions (Amendments in Consequence of Part 4 of the Finance Act 2014) Regulations, SI 2015/521, come into force on 12 April 2015 to ensure that the new rules for follower notices and accelerated payments in connection with tax avoidance schemes are reflected in NIC legislation covering payments on appeal and penalties.
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations, SI 2015/531, come into force on 12 April 2015 to ensure that the new enhanced disclosure rules for high-risk promoters of tax avoidance schemes apply also in relation to NICs schemes.
The Social Security Contributions (Amendments in Consequence of Part 4 of the Finance Act 2014) Regulations, SI 2015/521, come into force on 12 April 2015 to ensure that the new rules for follower notices and accelerated payments in connection with tax avoidance schemes are reflected in NIC legislation covering payments on appeal and penalties.
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations, SI 2015/531, come into force on 12 April 2015 to ensure that the new enhanced disclosure rules for high-risk promoters of tax avoidance schemes apply also in relation to NICs schemes.
