2.Amendments to the National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2007
3.In regulation 1(2)(d) (citation, commencement and effect) for “promoter”, in...
4.In regulation 2 (interpretation)— (a) after the definition of “the...
6.In the heading to Part 2 for “Provision” substitute “Provisions”....
7.Before regulation 4 insert the heading “Application of Part 2”....
8.In regulation 4— (a) in paragraph (1) for “Description” substitute...
9.After regulation 5 (meaning of “notifiable contribution arrangements” and “notifiable...
10.At the end of regulation 6 (meaning of promoter) insert—...
11.(1) Regulation 7 (duties of promoter) is amended as follows....
12.After regulation 7 (duties of promoter) insert— Supplemental Information (1) This regulation applies where— (a) a promoter (P) has...
13.Regulation 10(1) (arrangements to be given a reference number) is...
14.For regulation 11 (duty of promoter to notify client of...
15.(1) Regulation 12 (duty of parties to notifiable contribution arrangements...
16.After regulation 12 insert— Pre-disclosure enquiry (1) Where the Commissioners suspect that a person (P) is...
17.For regulation 13 (information to be provided in form and...
19.(1) Regulation 14 (notification under Part 2) is amended as...
20.After regulation 14 insert— Interpretation For the purposes of this Part— (a) a person shall...
21.(1) In regulation 16 (modification of the Tax Avoidance Schemes...
22.(1) Regulation 17 (the Tax Avoidance Schemes (Information) Regulations 2004)...
23.In regulation 18(1) (the Tax Avoidance Schemes (Promoters and Prescribed...
24.After regulation 18 insert— The Tax Avoidance Schemes (Penalty) Regulations...