Commencement Dates
177.In relation to the zero-rate secondary Class 1 contributions for apprentices under 25 in section 1(4), the powers conferred on the Treasury in new section 9B SSCBA 1992 or new section 9B SSCB(NI)A 1992 (subsections (4), (8), (9) and (10)) will come into force on 12 April 2015 (at the end of the period of two months beginning with the day on which the Act receives Royal Assent). Section 1 will come into force on 6 April 2016 for remaining purposes.
178.Sections 2 and 3, and Schedule 1 come into force on the day on which the Act receives Royal Assent (12 February 2015). The amendments made by Schedule 1 have effect for the tax year 2015-16 and subsequent tax years apart from amendments made by paragraphs 4, 9(2), 13,18(2), 27 and 31 which have effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or subsequent tax years.
179.Section 4 introduces Schedule 2. Parts 1 and 3 of Schedule 2 will come into force at the end of the period of two months beginning with the day on which the Act receives Royal Assent (12 April 2015).
180.Part 2 of Schedule 2 will come into force at the end of the period of two months beginning with the day on which the Act receives Royal Assent (12 April 2015) except for the purposes of making regulations under Part 5 of FA 2014 in relation to which it will commence on the day on which the Act receives Royal Assent (12 February 2015).
181.Section 5 comes into force at the end of the period of two months beginning with the day on which the Act receives Royal Assent (12 April 2015).
182.Section 6(1) and (2) is to be treated as having come into force for purposes of inserting regulation 5A(1) to (5), (6)(a) and (7) on 6 April 2014 and for the purpose of inserting regulation 5A(6)(b) on the day on which the Act receives Royal Assent (12 February 2015).
183.Paragraph (4) and (5) of regulation 5A (inserted by subsections (1) and (2)) have effect in relation to arrangements entered into on or after 6 April 2014 where the main purpose or one of the main purposes is to ensure that a person is not treated under a provision mentioned in paragraph (6)(b) as a secondary Class 1 contributor (commonly referred to as employer).
184.Subsection (9) of section 6 provides that where payments of earnings are made as a result of arrangements mentioned in subsection (8) of that section, regulation 5A(5) only applies to the payments of earnings that are made on or after the day on which the Act receives Royal Assent (12 February 2015).
185.Section 7 relating to HMRC’s administrative expenses in relation to the Act (which will principally be in respect of the follower notices, accelerated payments and high risk promoters regimes) will come into force on the day on which the Act receives Royal Assent (12 February 2015).