Arrangement to consider

Legislation/Regulatory – NICA2014 s. 4(1)

Claim

Commentary – Tax Reporter ¶1007-450

Commencement

Legislation/Regulatory – NICA2014 s. 8

Connected persons

Basic rule, companies

Legislation/Regulatory – NICA2014 Sch. 1, Pt. 1, para. 2(1)-2(5)

Charities

Legislation/Regulatory – ITA2007 s. 993 ; NICA2014 Sch. 1, Pt. 2, para. 8

Fixed-rate preference shares

Legislation/Regulatory – NICA2014 Sch. 1, Pt. 1, para. 4

Generally

Legislation/Regulatory – NICA2014 s. 3

Decisions and appeals

Legislation/Regulatory – NICA2014 s. 6

Exceptions

Commentary – Tax Reporter ¶1007-450
Legislation/Regulatory – NICA2014 s. 2

IR35

Commentary – Kirk on Employment Status 10.2

Oil and gas workers

Legislation/Regulatory – NICA2014 s. 12
HMRC Guidance – NIM33760

Power to amend

Legislation/Regulatory – NICA2014 s. 5

Public authority, includes

Legislation/Regulatory – NICA2014 s. 2(2)

Qualifications

Legislation/Regulatory – NICA2014 s. 1(1)(a), (b)

Qualifying payment

Legislation/Regulatory – NICA2014 s. 4(2)

Reduction of secondary class 1 contributions

Legislation/Regulatory – NICA2014 s. 9