7 Retention of records etc
National Insurance Contributions Act 2014 (2014 c 7) | Legislation

7  Retention of records etc

(1)     In Schedule 1 to SSCBA 1992 (supplementary provisions relating to national insurance contributions), in paragraph 8(1) (general regulation-making powers), after paragraph (a) insert—

“(aa)     for requiring persons to maintain, in such form and manner as may be prescribed, records of such matters as may be prescribed for purposes connected with the employment allowance provisions (within the meaning of the National Insurance Contributions Act 2014), and to retain the records for so long as may be prescribed;”.

(2)     In Schedule 1 to SSCB(NI)A 1992 (supplementary provisions relating to national insurance contributions),

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