http://www.legislation.gov.uk/uksi/2012/1868/regulation/24/made
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
National insurance
Business practice and regulation
Tax
Companies
en
King's Printer of Acts of Parliament
2017-07-19
SOCIAL SECURITY
These Regulations revoke and replace the National Insurance Contributions (application of Part 7 of the Finance Act 2004) Regulations 2007 (S.I. 2007/785) (“the 2007 Regulations”) and consolidate all subsequent amendments to those Regulations with minor further amendments.
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 5(1A)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 4
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 11D
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 7
reg. 1(3)-(5)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 12A-12C
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 9
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 13A
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 11
reg. 1(3)-(5)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 14(1A)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 12(c)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 14(2A)(b)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 12(d)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 14A heading
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 13(a)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 14A(1)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 13(b)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 14A(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 13(c)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 16(1A)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 15(b)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 16(6)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 15(f)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 16A(1)(a)
(aa)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 16(a)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 16A(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 16(b)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 16A(3)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 16(c)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 16B(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 17(a)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 16B(3)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 17(b)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 16B(4)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 17(c)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 16B(4)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 17(d)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 16B(6)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 17(e)(i)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 16B(6)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 17(e)(ii)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 21A(1)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 19
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 21A(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 19
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 21C(1)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 20(a)
reg. 1(3)-(5)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 21C(2)(a)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 20(b)(i)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 21C(2)(a)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 20(b)(ii)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 21C(2)(b)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 20(c)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 21C(2)(c)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 20(d)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 21C(2)(d)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 20(e)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 21C(2)(e)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 20(f)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 21C(4)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 20(g)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 21C(4A)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 20(h)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 21C(5)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 20(i)
(i)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 21C(5)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 20(i)
(ii)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 21C(6)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 20(j)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 21C(6A)
(6B)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 20(k)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 21D(1)(a)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 21(a)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 21D(1)(b)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 21(b)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 21D(7)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 21(c)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 22(2)(cc)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 22(b)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 22(2)(da)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 22(d)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 22(2)(ea)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 22(e)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 22(2)(fa)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 22(g)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 22(3A)
(3B)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 22(j)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 22(4)(aa)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 22(k)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 26(6A)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 23(d)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 26(9A)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 23(f)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 26(10B)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 23(h)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 11C
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2017
reg. 6
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 14(2A)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2017
reg. 8(1)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 14(3A)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2017
reg. 8(3)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 15(3)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2017
reg. 9
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 16B
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2017
reg. 10
reg. 1(3)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 19(1A)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2017
reg. 11(c)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 21A-21D
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2017
reg. 12(2)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 22(2)(cb)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2017
reg. 13(2)(a)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 22(2)(fb)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2017
reg. 13(2)(c)
reg. 1(3)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 22(2)(i)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2017
reg. 13(2)(f)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 11A-11B
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2015
reg. 5
reg. 1(1)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 22(2)(ca)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2015
reg. 7(b)
reg. 1(1)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 22(4A)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2015
reg. 7(f)
reg. 1(1)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 22(10A)
(10B)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2015
reg. 7(g)
reg. 1(1)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 14A
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2013
reg. 4
reg. 1(2)
reg. 1(1)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 16A
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2013
reg. 5
reg. 1(2)
reg. 1(1)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 22(2)(ea)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2013
reg. 6(a)
reg. 1(2)
reg. 1(1)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 22(2)(fa)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2013
reg. 6(b)
reg. 1(2)
reg. 1(1)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 26(2)(aa)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2013
reg. 8
reg. 1(2)
reg. 1(1)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 26(6A)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2013
reg. 11
reg. 1(2)
reg. 1(1)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 26(10A)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2013
reg. 12
reg. 1(2)
reg. 1(1)
PART 3Provisions corresponding to section 98C and section 118(2) of the Taxes Management Act 1970 and modifications of related provisions
Modification of Part 10 of the Taxes Management Act 197024
1
Part 10 of the Taxes Management Act 197011 so far as it relates to a penalty under section 98C of that Act shall apply in relation to a penalty under regulation 22 with the following modifications.
2
In section 100 (determination of penalties by officer of Board) for subsection (2)(f) (penalties to which subsection (1) of the section does not apply) substitute—
f
regulation 22(1)(a) of the National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012.