IR35:
Legislation - Question 1
Why was legislation included in the Welfare Reform and Pensions Bill in 1999?
In order to be able to introduce these anti-avoidance measures for both tax and NICs purposes at the same time, it was necessary to include an enabling clause for the NICs aspects of the measure in the Welfare Reform and Pensions Bill in 1999. This is because NICs legislation cannot be included in Finance Bills. The NICs provisions are set out in detail in regulations which came into effect in April 2000.
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