National Insurance Contributions Act 2006 received Royal Assent on 30th March 2006

BASIC POSITION

CAUTION: go to notes on Equality Act 2010/changes made by the Act for changes to discrimination law in effect from 1st October 2010. The unique emplaw EA 2010 cross-reference tool will locate new statutory references for you.

This Act is an anti-avoidance measure, having roughly the same effect as recent tax avoidance legislation but countering avoidance of national insurance contribution liability rather than tax liability.

The Act provides for regulations in respect of National Insurance Contributions to be made retrospectively to 2nd December 2004.


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updated Apr2006