11 Power to modify application of GAAR to national insurance contributions
National Insurance Contributions Act 2014 (2014 c 7) | Legislation

11  Power to modify application of GAAR to national insurance contributions

(1)     Where a modification is made to Part 5 of the Finance Act 2013 (general anti-abuse rule) that does not apply in relation to national insurance contributions (“the tax only modification”), the Treasury may by regulations—

(a)     make provision for the purpose of applying the tax only modification in relation to national insurance contributions (with or without modifications),

(b)     make

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