What these notes do
These Explanatory Notes refer to the National Insurance Contributions (Termination Awards and Sporting Testimonials) Act (c. 23) which received Royal Assent on 24 July 2019.
	These Explanatory Notes have been prepared by HM Revenue & Customs (HMRC) in order to assist the reader of the Act. They do not form part of the Act and have not been endorsed by Parliament.
	These Explanatory Notes explain what each section of the Act will mean in practice; provide background information on the development of policy; and provide additional information on how the Act will affect existing legislation in this area.
	These Explanatory Notes might best be read alongside the Act. They are not, and are not intended to be, a comprehensive description of the Act.