There are very few explicit targeted anti-avoidance provisions in the 2001 NIC code, which was itself a rewriting of earlier legislation: just two brief regulations deal with abnormal pay practices and practices avoiding or reducing liability, which focus solely on avoidance by means of fragmentation of pay to exploit the rules on earnings periods and limits. Other perceived avoidance methods that have arisen subsequently or have become widespread enough to merit attention by the Government have been tackled in different ways.

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