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Aug 2012

24

The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012 (SI 2012/1868)

These regulations replace all previous versions of the regulations and consolidate them into a single instrument. This legislation comes into effect on 1 September 2012.

The most recent changes relate mainly to anti avoidance and an explanatory memorandum can be viewed here.

The regulations can be viewed here.

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Posted byPaul ByrneinNIC