The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2008
These Regulations amend the National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2007 (S.I. 2007/785) (“the 2007 Regulations”). The 2007 Regulations make provision corresponding to Part 7 of the Finance Act 2004 and apply regulations under that Part to the extent that they relate to income tax, with necessary modifications, to arrangements or proposals for arrangements which are intended to avoid national insurance contributions. The amendments made by these Regulations to the 2007 Regulations reflect the amendments made by the Finance Act 2007 and the Finance Act 2008 to Part 7 of the Finance Act 2004 and the related amendments made to Regulations made under that Part. These Regulations also make some clarifications and corrections to the 2007 Regulations.