Paragraph 31 I1

United Kingdom

In this Part of this Schedule—

F1(za)

“NICs decision” means a decision under section 8 of SSC(TF)A 1999 or Article 7 of the Social Security Contributions (Transfer of Functions, etc) (Northern Ireland) Order 1999 (SI 1999/671);

(a)

“relevant contributions” means the following contributions under Part 1 of SSCBA 1992 or Part 1 of SSCB(NI)A 1992—

(i)

Class 1 contributions;

(ii)

Class 1A contributions;

(iii)

Class 1B contributions;

(iv)

Class 2 contributions which must be paid but in relation to which section 11A of the Act in question (application of certain provisions of the Income Tax Acts in relation to Class 2 contributions under section 11(2) of that Act) does not apply;

(b)

references to sections F2or Schedules are to sections of, or Schedules to FA 2014, unless otherwise indicated.

Annotations

Textual amendments

F1: Sch. 2 para. 31(za) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(19)(a)
F2: Words in Sch. 2 para. 31(b) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(19)(b)

Commencement

I1: Sch. 2 para. 31 partly in force; Sch. 2 para. 31 in force for specified purposes at Royal Assent and otherwise in force at 12.4.2015, see Sch. 2 para. 33(2)