Hyperlawhypertext legal database National Insurance Contributions Act 2006 current to 2015-10-19

UKPGA-2006-10 National Insurance Contributions Act 2006 UK

Current to 2015-10-19

Contents
preamble

Be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

Power to make provision in consequence of retrospective tax legislation

s. 1 — Earnings: power to make provision in consequence of retrospective tax legislation: Great Britain
s. 1(1)

After section 4A of the Social Security Contributions and Benefits Act 1992 (c. 4) insert—

s. 1(2)

In section 176 of that Act (parliamentary control of statutory instruments)—

s. 1(2)(a)

in subsection (1)(a), at the appropriate place in the list insert—, and

s. 1(2)(b)

after subsection (2) insert—

s. 2 — Earnings: power to make provision in consequence of retrospective tax legislation: Northern Ireland
s. 2(1)

After section 4A of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) insert—

s. 2(2)

In section 172 of that Act (parliamentary control of statutory instruments)—

s. 2(2)(a)

in subsection (11A), after “by virtue of section” insert “ 4B(2), 4C, ”, and

s. 2(2)(b)

after subsection (11B) insert—

s. 3 — Class 1A contributions: power to make provision in consequence of retrospective tax legislation: Great Britain
s. 3(1)

After section 10ZB of the Social Security Contributions and Benefits Act 1992 (c. 4) insert—

s. 3(2)

In section 176 of that Act (parliamentary control of statutory instruments), in subsection (1)(a), at the appropriate place in the list insert— “ section 10ZC; ”.

s. 4 — Class 1A contributions: power to make provision in consequence of retrospective tax legislation: Northern Ireland
s. 4(1)

After section 10ZB of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) insert—

s. 4(2)

In section 172 of that Act (parliamentary control of statutory instruments), in subsection (11A), before “11(3)” insert “ 10ZC, ”.

Agreements and joint elections

s. 5 — Agreements and joint elections: Great Britain
s. 5(1)

Schedule 1 to the Social Security Contributions and Benefits Act 1992 (c. 4) (supplementary provisions relating to Class 1 contributions) is amended as follows.

s. 5(2)

In paragraph 3A (restrictions on recovery of employer's contributions), in sub-paragraph (2A)—

s. 5(2)(a)

after “relates to” insert, and

s. 5(2)(b)

after “market value)” insert.

s. 5(3)

In paragraph 3B (transfer of liability for employer's contributions to employee), in sub-paragraph (7B)—

s. 5(3)(a)

after “relates to” insert, and

s. 5(3)(b)

after “market value)” insert.

s. 5(4)

The amendments made by this section have effect in relation to agreements and elections whether entered into or made before, or on or after, the day on which this Act is passed (including those entered into or made before 2nd December 2004).

s. 6 — Agreements and joint elections: Northern Ireland
s. 6(1)

Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) (supplementary provisions relating to Class 1 contributions) is amended as follows.

s. 6(2)

In paragraph 3A (restrictions on recovery of employer's contributions), in sub-paragraph (2A)—

s. 6(2)(a)

after “relates to” insert, and

s. 6(2)(b)

after “market value)” insert.

s. 6(3)

In paragraph 3B (transfer of liability for employer's contributions to employee), in sub-paragraph (7B)—

s. 6(3)(a)

after “relates to” insert, and

s. 6(3)(b)

after “market value)” insert.

s. 6(4)

The amendments made by this section have effect in relation to agreements and elections whether entered into or made before, or on or after, the day on which this Act is passed (including those entered into or made before 2nd December 2004).

Disclosure of avoidance

s. 7 — Disclosure of contributions avoidance arrangements
s. 7(1)

The Social Security Administration Act 1992 (c. 5) is amended as follows.

s. 7(2)

After section 132 insert—

s. 7(3)

In section 190(1) (statutory instruments subject to affirmative resolution procedure), after “provisions)—” insert—.

s. 7(4)

In section 192(5) (which lists the provisions of that Act which extend to Northern Ireland), at the appropriate place in the list insert— “ section 132A (and sections 189 and 190, but only for the purposes of regulations under section 132A); ”.

General

s. 8 — Extent
s. 8(1)

Sections 1, 3 and 5 extend to England and Wales and Scotland only.

s. 8(2)

Sections 2, 4 and 6 extend to Northern Ireland only.

s. 8(3)

The remaining provisions of this Act extend to England and Wales, Scotland and Northern Ireland.

s. 9 — Commencement

This Act comes into force on the day on which it is passed.

s. 10 — Short Title

This Act may be cited as the National Insurance Contributions Act 2006.