Anti-avoidance provisions

Legislation/Regulatory – NICA2011 s. 10

Appropriate amount

Cap on

Legislation/Regulatory – NICA2011 s. 7(4)

Contracted-out rules

Legislation/Regulatory – NICA2011 s. 7(6)

Deduction of

Legislation/Regulatory – NICA2011 s. 4(2), 8

Generally

Legislation/Regulatory – NICA2011 s. 7

Mariners

Legislation/Regulatory – NICA2011 s. 7(5)

Refund of

Legislation/Regulatory – NICA2011 s. 4(2), 8

Relevant earnings

Legislation/Regulatory – NICA2011 s. 7(3)

Business not regarded as new business

Legislation/Regulatory – NICA2011 s. 5(2), (3)

Business, meaning

Legislation/Regulatory – NICA2011 s. 5(6)

Conditions to be met

Legislation/Regulatory – NICA2011 s. 4

Deduction of appropriate amount

Application for

Legislation/Regulatory – NICA2011 s. 8(3)-(5)

Decisions and appeals

Legislation/Regulatory – NICA2011 s. 8(6), (7)

Generally

Legislation/Regulatory – NICA2011 s. 4(2), 8(1)

Definitions

Legislation/Regulatory – NICA2011 s. 11

Excluded regions

Legislation/Regulatory – NICA2011 s. 4(5)

Information and inspection powers

Legislation/Regulatory – NICA2011 s. 9(5)

Mariners

Legislation/Regulatory – NICA2011 s. 7(5)

Partnerships

Legislation/Regulatory – NICA2011 s. 5(4)

Qualifying employees

Appropriate amount

Legislation/Regulatory – NICA2011 s. 7

Conditions to be met

Legislation/Regulatory – NICA2011 s. 6(1)

First 10 employees

Legislation/Regulatory – NICA2011 s. 6(2)

Holiday period

Legislation/Regulatory – NICA2011 s. 6(4)

Initial period

Legislation/Regulatory – NICA2011 s. 6(3)

Managed service companies

Legislation/Regulatory – NICA2011 s. 6(5)

Mariners

Legislation/Regulatory – NICA2011 s. 7(5)

Personal service companies

Legislation/Regulatory – NICA2011 s. 6(5)

Relevant earnings

Legislation/Regulatory – NICA2011 s. 7(3)

Specified persons

Legislation/Regulatory – NICA2011 s. 6

Real time information employers

Legislation/Regulatory – SI 2001/1004 Sch. 4B, para. 7

Records, retention of

Form of

Legislation/Regulatory – NICA2011 s. 9(4)

Generally

Legislation/Regulatory – NICA2011 s. 9

Information and inspection powers

Legislation/Regulatory – NICA2011 s. 9(5)

Time period for

Legislation/Regulatory – NICA2011 s. 9(2)

Refund of appropriate amount

Application for

Legislation/Regulatory – NICA2011 s. 8(3)-(5)

Decisions and appeals

Legislation/Regulatory – NICA2011 s. 8(6), (7)

Generally

Legislation/Regulatory – NICA2011 s. 4(2), 8(2)

Relevant period

Legislation/Regulatory – NICA2011 s. 4(4)

Starting a new business, meaning

Legislation/Regulatory – NICA2011 s. 5