The National Insurance Contributions and Statutory Payments Act 2004 (c. 3) is an act of the Parliament of the United Kingdom.
Provisions The act replaced the existing criminal enforcement system with a civil enforcement system.
The act allowed employees to pay their employers' national insurance contributions arising from restricted and convertible shares or securities, after an agreement is made between the employee and the employer.
Notes
References Halsbury's Statutes,
External links
Explanatory notes to the National Insurance Contributions and Statutory Payments Act 2004.