COMMENTED by
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2007 (Note)

EXTENDED by
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2007 (Memo)

The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2007

STATUTORY INSTRUMENTS

2007 No. 785

SOCIAL SECURITY

The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2007

Made 12th March 2007

Laid before Parliament 12th March 2007

Coming into force 1st May 2007

The Treasury make the following Regulations in exercise of the powers conferred upon them by sections 132A(1) and 189(4) and (5) of the Social Security Administration Act 1992[1]:

PART 1

Introduction

Citation, commencement and effect

1. -(1) These Regulations may be cited as the National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2007 and shall come into force on 1st May 2007.

(2) If-

(a) a notifiable contribution arrangement or a notifiable contribution proposal is, or is substantially the same as (whether it relates to the same parties or different parties), a notifiable arrangement or a notifiable proposal under Part 7 in relation to which the promoter has provided information in accordance with sections 308(1) or (3), 309 or 310 where the first day of the period or time (as the case may be) within which the prescribed information must be provided falls before 1st May 2007, these Regulations do not apply;

(b) the relevant date in relation to a notifiable contribution proposal [2] falls before 1st May 2007, regulation 7 (duties of promoter) does not apply;

(c) the date on which the promoter[...

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