Paragraph 30B Relevant defeatsF1

(1)

Schedule 34A (promoters of tax avoidance schemes: defeated arrangements) has effect with the following modifications.

(2)

References to an assessment (or an assessment to tax) include a NICs decision relating to a person’s liability for relevant contributions.

(3)

References to adjustments include a payment in respect of a liability to pay relevant contributions (and the definition of “adjustments” in paragraph 24 accordingly has effect as if such payments were included in it).

(4)

In paragraph 9(3) the reference to an enquiry into a return includes a relevant contributions dispute (as defined in paragraph 6 of this Schedule).

(5)

In paragraph 28(3)—

(a)

paragraph (a) includes a reference to a decision having been made for corresponding NICs purposes that the person is to be deemed not to have failed to comply with the provision concerned as the person had a reasonable excuse for not doing the thing required to be done, and

(b)

the reference in paragraph (c) to a determination is to be read accordingly.

“Corresponding NICs purposes” means the purposes of any provision of regulations under section 132A of SSAA 1992.

Annotations

Textual amendments

F1: Sch. 2 paras. 30A-30B and headings inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(18)