# National Insurance Contributions Act 2015, Paragraph 4


References to an assessment to tax include a NICs decision relating to a person's liability for relevant contributions.

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Source: https://www.legislation.gov.uk/ukpga/2015/5/schedule/2/paragraph/4 (the official version)
Page: https://openlegislation.uk/national-insurance-contributions-act-2015/schedule-2/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.