Schedule 2 - Application of Parts 4 and 5 of FA 2014 to national insurance contributions

National Insurance Contributions Bill – in a Public Bill Committee am 2:45 pm ar 21 Hydref 2014.

Danfonwch hysbysiad imi am ddadleuon fel hyn

Amendment made: 9, in page 22, line 30, at end insert—

“Limitation of defence of reasonable care

28A In section 276 (limitation of defence of reasonable care), the reference in subsection (1) to a document of a kind listed in the Table in paragraph 1 of Schedule 24 to FA 2007 includes a document, relating to relevant contributions, in relation to which that Schedule applies (and, accordingly, the reference to that Schedule in subsection (2) of that section includes that Schedule as it so applies).” —(Mr Gauke.)

This amendment inserts a modification of section 276 of the Finance Act 2014, to ensure that the higher standard of reasonable care provided for by that section applies to clients of monitored promoters of national insurance contributions avoidance schemes when submitting returns to HM Revenue and Customs.

Schedule 2,as amended, agreed to.

Clause 4 ordered to stand part of the Bill.