{
  "url": "https://openlegislation.uk/national-insurance-contributions-act-2015/schedule-2/paragraph-30A",
  "json_url": "https://openlegislation.uk/national-insurance-contributions-act-2015/schedule-2/paragraph-30A.json",
  "legislation": "ukpga/2015/5",
  "legislation_title": "National Insurance Contributions Act 2015",
  "legislation_url": "https://openlegislation.uk/national-insurance-contributions-act-2015",
  "path": "schedule/2/paragraph/30A",
  "kind": "paragraph",
  "number": "30A",
  "heading": "Threshold conditions",
  "text": "(1) In paragraph 5 of Schedule 34 (non-compliance with Part 7 of FA 2004 ), in sub-paragraph (4)—\n(a) paragraph (a) includes a reference to a decision having been made for corresponding NICs purposes that P is to be deemed not to have failed to comply with the provision concerned as P had a reasonable excuse for not doing the thing required to be done, and\n(b) the reference in paragraph (c) to a determination is to be read accordingly.\n(2) In this paragraph “corresponding NICs purposes” means the purposes of any provision of regulations under section 132A of SSAA 1992.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 2 paras. 30A-30B and headings inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(18)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2015/5/schedule/2/paragraph/30A",
    "retrieved_at": "2026-10-29T09:07:10.288622+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."
}