{
  "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-61",
  "json_url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-61.json",
  "legislation": "ukpga/2016/24",
  "legislation_title": "Finance Act 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016",
  "path": "schedule/18/paragraph/61",
  "kind": "paragraph",
  "number": "61",
  "heading": null,
  "text": "(1) The Social Security Contributions and Benefits Act 1992 is amended as follows.\n(2) In section 11A (application of certain provisions of the Income Tax Acts in relation to Class 2 contributions under section 11(2)), in subsection (1), at the end of paragraph (e) insert—\n“(ea) the provisions of Schedule 18 to the Finance Act 2016 (serial tax avoidance);”.\n(3) In section 16 (application of Income Tax Acts and destination of Class 4 contributions), in subsection (1), at the end of paragraph (d) insert\n“and\n(e) the provisions of Schedule 18 to the Finance Act 2016 (serial tax avoidance),”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2016/24/schedule/18/paragraph/61",
    "retrieved_at": "2026-10-29T09:06:05.350093+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}