Legislation covering liability for Class 1A NICs is contained in
and refers directly to
References to the legislation upon which this guidance is based are shown where appropriate.
Legislation extending Class 1A NICs liability to most taxable
benefits was contained in the Child Support, Pensions and Social
Security Act 2000 (CS,P&SSA 2000). This Act amended section 10
SSCBA 92 and introduced new sections 10ZA and 10ZB. Legislation
extending Class 1A NICs liability was given retrospective effect
from 6 April 2000.
See NIM13002 for more information about the effect of ITEPA 2003 on NICs legislation.