UK Offence Report

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

UK Statutory Instrument 2007 No. 785 — creates 1 criminal offence.

1offences created
0recorded in force
0revoked
Made
12 March 2007
In force from
1 May 2007
Extent
Not stated
Subject
Education, social security, pensions and public services
Made under
National Insurance Contributions (Application of Part 7 of the Finance Act 2004, Social Security Administration Act 1992

Explanatory note

(This note is not part of the Regulation) — published with the instrument by the department that made it. © Crown copyright, reused under the Open Government Licence v3.0.

These Regulations make provision corresponding to Part 7 of the Finance Act 2004 and apply regulations under that Part to the extent that they relate to income tax, with necessary modifications, to arrangements or proposals for arrangements which are intended to avoid national insurance contributions. They are made in consequence of the enactment of section 7 of the National Insurance Contributions Act 2006 (c. 10). Part 1 deals with introductory matters. Part 2 contains provisions corresponding to Part 7 of the Finance Act 2004, other than section 314, which cannot be replicated because of section 132A(6) of the Social Security Administration Act 1992 (c. 5), inserted by section 7 of the National Insurance Contributions Act 2006. Part 3 makes provisions corresponding to section 98C of the Taxes Management Act 1970 (penalties for failure to comply with Part 7 of the Finance Act 2004) and applies other provisions of the Taxes Management Act 1970 with modifications so far as they relates to a penalty under that section. Part 4 modifies the Tax Avoidance Schemes (Prescribed Description of Arrangements) Regulations 2006 (S.I. 2006/1543), the Tax Avoidance Schemes (Information) Regulations 2004 (S.I. 2004/1864)(“the Information Regulations”) and the Tax Avoidance Schemes (Promoters and Prescribed Circumstances) Regulations 2004 (S.I. 2004/1865) in so far as they relate to national insurance contribution avoidance schemes and proposals. A regulatory impact analysis has been prepared in relation to the provisions of the Social Security Administration Act 1992 dealing with avoidance schemes in relation to national insurance contributions which is available on HM Treasury’s website at hmrc.gov.uk/ria-nicbill05.pdf

Offences created by this instrument

What Parliament said about it

Hansard was searched for this instrument by name and returned nothing. That is the ordinary outcome: an instrument laid under the negative procedure is usually never debated, and becomes law without a word said about it in either House.

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Parliament's Statutory Instruments service records procedure from May 2017 onwards, and this instrument predates it. That is a limit of the source, not a statement that nothing happened.

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