10 GAAR to apply to national insurance contributions
National Insurance Contributions Act 2014 (2014 c 7) | Legislation

Application of general anti-abuse rule to national insurance contributions

10  GAAR to apply to national insurance contributions

(1)     In Part 5 of the Finance Act 2013 (general anti-abuse rule)—

(a)     references to tax, other than in references to particular taxes, include national insurance contributions, and

(b)     references to a charge to tax include a liability to pay national insurance contributions.

(2)     Section 206(3) of that Act (list of taxes to which the general anti-abuse rule applies) has effect as if it included a reference to national insurance contributions.

(3)     Section 207 of that Act (meaning of “tax arrangements” and “abusive”) has effect as if, in subsection (4)(a), after “income,” there were inserted “earnings (within the meaning of Part 1 of the Social Security Contributions and Benefits Act 1992 or Part 1 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992),”.

(4)     Adjustments to be made in respect of national insurance contributions

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