National Insurance Contributions Bill 2005

My right honourable friend the Paymaster General (Dawn Primarolo) has made the following Written Ministerial Statement. To assist in further consideration of the National Insurance Bill, introduced to Parliament on 27   October, Her Majesty's Revenue and Customs is today publishing draft regulations in respect of:"the first use of the powers in the Bill to backdate national insurance liability to reflect the provisions in Schedule 2 of the Finance (No. 2) Act 2005;""proscribing an additional statement to be contained in future forms of national insurance elections that will make it clear that the election cannot transfer backdated employer's national insurance liabilities to their employees. The regulation is to be made using powers in the Social Security Contributions and Benefits Act 1992; and""extending the tax avoidance disclosure rules to national insurance." Copies of the draft regulations have been placed in the Library of the House and will be available on the HMRC website.