{
  "url": "https://openlegislation.uk/national-insurance-contributions-act-2022/section-11",
  "json_url": "https://openlegislation.uk/national-insurance-contributions-act-2022/section-11.json",
  "legislation": "ukpga/2022/9",
  "legislation_title": "National Insurance Contributions Act 2022",
  "legislation_url": "https://openlegislation.uk/national-insurance-contributions-act-2022",
  "path": "section/11",
  "kind": "section",
  "number": "11",
  "heading": "Disclosure of contributions avoidance arrangements",
  "text": "In section 132A(1) of the Social Security Administration Act 1992 (disclosure of contributions avoidance arrangements)—\n(a) after “in relation to” insert\n“—”, and\n(a)\n(b) at the end insert\n“, or\n(b) any arrangements or proposal which the Commissioners for Her Majesty’s Revenue and Customs reasonably suspect to be notifiable contribution arrangements or a notifiable contribution proposal (as the case may be).”",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 11 in force at Royal Assent"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2022/9/section/11",
    "retrieved_at": "2026-10-29T08:57:24.869362+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."
}