SCHEDULES
C1SCHEDULE 18Serial tax avoidance
PART 7Supplemental
National insurance contributions
57
1
In this Schedule references to an assessment to tax include a NICs decision relating to a person's liability for relevant contributions.
2
In this Schedule a reference to a provision of Part 7 of FA 2004 (disclosure of tax avoidance schemes) (a “DOTAS provision”) includes a reference to—
a
that DOTAS provision as applied by regulations under section 132A of the Social Security Administration Act 1992 (disclosure of contributions avoidance arrangements);
b
any provision of regulations under that section that corresponds to that DOTAS provision,
whenever the regulations are made.
3
Regulations under section 132A of that Act may disapply, or modify the effect of, sub-paragraph (2).
4
In this paragraph “NICs decision” means a decision under section 8 of the Social Security Contributions (Transfer of Functions, etc) Act 1999 or Article 7 of the Social Security Contributions (Transfer of Functions, etc) (Northern Ireland) Order 1999 (S.I. 1999/671).
Sch. 18 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZA para. 79 (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)