{
  "url": "https://openlegislation.uk/national-insurance-contributions-act-2022/section-4",
  "json_url": "https://openlegislation.uk/national-insurance-contributions-act-2022/section-4.json",
  "legislation": "ukpga/2022/9",
  "legislation_title": "National Insurance Contributions Act 2022",
  "legislation_url": "https://openlegislation.uk/national-insurance-contributions-act-2022",
  "path": "section/4",
  "kind": "section",
  "number": "4",
  "heading": "Anti-avoidance",
  "text": "(1) Section 1 does not apply if it would otherwise apply only as a result of avoidance arrangements.\n(2) In this section—\n“arrangements” include any scheme, transaction or series of transactions, agreement or understanding, whether or not legally enforceable;\n“avoidance arrangements” means any arrangements which it is reasonable in all the circumstances—\n(a)to conclude are, or include steps that are, contrived, abnormal or lacking a genuine commercial purpose, or\n(b)to regard as circumventing the intended limits of the application of section 1 or otherwise exploiting shortcomings in that section or in provision made in or under sections 2 and 3.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 4 in force at Royal Assent"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2022/9/section/4",
    "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."
}