# National Insurance Contributions Act 2022, Section 4: Anti-avoidance

Extent: E+W+S+N.I.

(1) Section 1 does not apply if it would otherwise apply only as a result of avoidance arrangements.
(2) In this section—
“arrangements” include any scheme, transaction or series of transactions, agreement or understanding, whether or not legally enforceable;
“avoidance arrangements” means any arrangements which it is reasonable in all the circumstances—
(a)to conclude are, or include steps that are, contrived, abnormal or lacking a genuine commercial purpose, or
(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.

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Source: https://www.legislation.gov.uk/ukpga/2022/9/section/4 (the official version)
Page: https://openlegislation.uk/national-insurance-contributions-act-2022/section-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.