[132A Disclosure of contributions avoidance arrangements]
Social Security Administration Act 1992 (1992 c 5) | Legislation

[Contributions avoidance arrangements]

[132A  Disclosure of contributions avoidance arrangements]

[(1)     The Treasury may by regulations make provision requiring, or relating to, the disclosure of information in relation to[—

(a)]     any notifiable contribution arrangements or notifiable contribution proposal[, or

(b)     any arrangements or proposal which the Commissioners for Her Majesty's Revenue and Customs reasonably suspect to be notifiable contribution arrangements or a notifiable contribution proposal (as the case may be)].

(2)     The only provision which may be made under subsection (1) is provision applying (with or without modification), or corresponding to, any of the following provisions—

(a)     any provision of, or made under, Part 7 of the Finance Act 2004 (disclosure of tax avoidance schemes) so far as that provision relates to income tax;

(b)     section 98C of the Taxes Management Act 1970 (penalties for failure to comply with Part

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