Chwilio Deddfwriaeth

Chwiliad Uwch

National Insurance Contributions Act 2014

  • Nodiadau Esboniadol Tabl o’r Cynnwys

Please note:

All reference to 'Parts' and 'sections' are from the National Insurance Contributions Act 2014. For more information about understanding Explanatory Notes Rhagor o Adnoddau.

  1. Introduction

    1. Structure of these notes

  2. Summary and Background

    1. Overview of

    2. Employment Allowance

    3. The age-related secondary percentage

    4. Application of General Anti-Abuse Rule () to National Insurance

    5. Oil and gas workers on the Continental Shelf

    6. Partnerships: Class 4 contributions and limited liability partnerships

    7. Other Provisions

  3. Overview of the Structure of the Act

  4. Territorial Extent and Application

  5. Commentary on Sections

    1. Section 1: Employment allowance for national insurance contributions

    2. Section 2: Exceptions

    3. Section 3: Connected persons

    4. Section 4: How does a person who qualifies for an employment allowance receive it?

    5. Section 5: Power to amend the employment allowance provisions

    6. Section 6: Decisions and appeals about entitlements to make deductions

    7. Section 7: Retention of records

    8. Section 8: Commencement of the employment allowance provisions

    9. Schedule 1: Employment Allowance: rules for determining if persons are connected

    10. Section 9:  The age-related secondary percentage

    11. Section 10: to apply to national insurance contributions

    12. Section 11: Power to modify application of the to national insurance contributions

    13. Section 12: Oil and gas workers on the continental shelf: secondary contributors

    14. Section 13: Class 4 Contributions: partnerships

    15. Section 14: Limited Liability Partnerships

    16. Section 15: Office holders who receive "earnings" to be employed earners

    17. Section 16: Armed Forces early departure payments retrospectively disregarded

    18. Section 17: Repeal of certain redundant reliefs relating to Class 4 contributions

    19. Section 18: Certain orders and regulations in respect of Northern Ireland

    20. Section 19: administration expenses: financial provision

    21. Section 20: Abbreviations of Acts

    22. Section 21: Short title and extent

  6. Commencement Dates

  7. Hansard References

  • Nodiadau Esboniadol Tabl o’r Cynnwys

Yn ôl i’r brig

Options/Help

Print Options

Close

Nodiadau Esboniadol

Testun a grëwyd gan yr adran o’r llywodraeth oedd yn gyfrifol am destun y Ddeddf i esbonio beth mae’r Ddeddf yn ceisio ei wneud ac i wneud y Ddeddf yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol. Cyflwynwyd Nodiadau Esboniadol ym 1999 ac maent yn cyd-fynd â phob Deddf Gyhoeddus ac eithrio Deddfau Adfeddiannu, Cronfa Gyfunol, Cyllid a Chyfnerthiad.

Close

Rhagor o Adnoddau

Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:

  • y PDF print gwreiddiol y fel deddfwyd fersiwn a ddefnyddiwyd am y copi print
  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • slipiau cywiro
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill