Chapter NIM54001

Published date11 April 2016
Record NumberNIM54001
Section 10 National Insurance Contributions Act (NICA) 2014

Section 10 NICA 2014 amends Part 5 Finance Act 2013 so that the GAAR provisions also apply to National Insurance contributions (NICs).

For NICs purposes, the GAAR can be applied under section 10(7) NICA 2014 to any NICs arrangements entered into on or after 13 March 2014 (that is, the date upon which the National...

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