SI 2022/526 The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022

Published on: 12 May 2022

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Specialist Tax Statutory Instruments

Article summary

These Regulations extend the effect of the DOTAS provisions in FA 2021, which allow HMRC to issue notices where it reasonably suspects that arrangements are notifiable tax arrangements, to NICs arrangements.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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