# National Insurance Contributions Act 2015, Paragraph 28


In section 255 (power to obtain information and documents), references to a person's tax position include the person's position as regards deductions or repayments of relevant contributions, or of sums representing relevant contributions, that the person is required to make by or under an enactment.

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Source: https://www.legislation.gov.uk/ukpga/2015/5/schedule/2/paragraph/28 (the official version)
Page: https://openlegislation.uk/national-insurance-contributions-act-2015/schedule-2/paragraph-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.