{
  "url": "https://openlegislation.uk/national-insurance-contributions-act-2015/schedule-2/paragraph-31",
  "json_url": "https://openlegislation.uk/national-insurance-contributions-act-2015/schedule-2/paragraph-31.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/31",
  "kind": "paragraph",
  "number": "31",
  "heading": null,
  "text": "In this Part of this Schedule—\n(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);\n(a) “relevant contributions” means the following contributions under Part 1 of SSCBA 1992 or Part 1 of SSCB(NI)A 1992—\n(i) Class 1 contributions;\n(ii) Class 1A contributions;\n(iii) Class 1B contributions;\n(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;\n(b) references to sections or Schedules are to sections of, or Schedules to FA 2014, unless otherwise indicated.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 2 para. 31(za) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(19)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 2 para. 31(b) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(19)(b)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2015/5/schedule/2/paragraph/31",
    "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."
}