UK Statutory Instrument SI 2012/1868 United Kingdom

The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012

Read it on legislation.gov.uk (opens in a new tab)
Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Client2

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Client — also bound by 62 other Acts

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.010 Duty of person dealing with promoter outside United Kingdom Regulated
  • Report notifiable contribution arrangements to HMRC when dealing with overseas promoterClient
s.014 Duty of client to notify parties of number Regulated
  • Notify other parties of the reference number for notifiable contribution arrangementsClient
42 other provisions — procedural and definitional
s.001 Citation and commencement
s.002 Interpretation
s.003 Structure of the Regulations
s.004 Revocations
s.005 Application of Part 2
s.006 Doubt as to notifiabilty
s.007 Meaning of promoter
s.008 Duties of promoter
s.009 Supplemental information
s.011 Duty of parties to notifiable contribution arrangements not involving promoter
s.011 Duty to provide further information requested by HMRC
s.011 Failure to provide information under regulation 11A: application to the Tribunal
s.011 Duty of promoters to provide updated information
s.011 Notice of potential allocation of reference number: arrangements and proposals suspected of being notifiable
s.012 Allocation of reference number to arrangements
s.012 Duty of HMRC to notify persons of reference number
s.012 Right of appeal: regulation 12(3) case
s.012 Duty to provide further information requested by HMRC: regulation 12(3) case
s.013 Duty of promoter to notify client of number : regulation 12(2) case
s.013 Duty to notify client of reference number: regulation 12(3) case
s.014 Duty of client to provide information to promoter
s.015 Duty of parties to notify HMRC of reference number etc
s.016 Duty to provide details of clients
s.016 Enquiry following disclosure of client details
s.016 Duty of employer to notify HMRC of details of employees etc
s.017 Pre-disclosure enquiry
s.018 Reasons for non-disclosure: supporting information
s.019 Provision of information to HMRC by introducers
s.020 Order to disclose
s.021 Information to be provided in form and manner specified by HMRC
s.021 Duty to provide additional information
s.021 Confidentiality
s.021 Publication by HMRC
s.021 Subsequent judicial rulings
s.022 Notification under Part 2
s.023 Interpretation
s.024 Modification of Part 10 of the Taxes Management Act 1970
s.025 Modification of the Descriptions Regulations
s.026 The Information Regulations
s.027 The Tax Avoidance Schemes (Promoters and Prescribed Circumstances) Regulations 2004
s.028 The Tax Avoidance Schemes (Penalty) Regulations 2007
s.029 The following instruments are revoked. (a) the National Insurance Contributions...

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.