# National Insurance Contributions Act 2015, Paragraph 27


In section 253 (duty of persons to notify the Commissioners), references to a tax return include a return relating to relevant contributions that is required to be made by or under an enactment.

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Source: https://www.legislation.gov.uk/ukpga/2015/5/schedule/2/paragraph/27 (the official version)
Page: https://openlegislation.uk/national-insurance-contributions-act-2015/schedule-2/paragraph-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.