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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク National Insurance Contributions Act 2014 ： ウィキペディア英語版 National Insurance Contributions Act 2014 The National Insurance Contributions Act 2014 is an Act of the Parliament of the United Kingdom that received Royal Assent on 13 March 2014, after being introduced on 12 October 2013. The act entitled employers to an allowance up to £2,000 against their National Insurance Contributions liability for a tax year.〔(【引用サイトリンク】publisher=The Stationery Office )〕 ==Overview== The act created an employment allowance for up to £2,000〔National Insurance Contributions Act 2014: Section 1, Paragraph 2(a)〕 or an amount equal to the total liabilities to pay secondary Class 1 national insurance contributions (NICs) if lower,〔National Insurance Contributions Act 2014: Section 1, Paragraph 2(b)〕 for any person or company paying secondary Class 1 NICs for one for more employees,〔National Insurance Contributions Act 2014: Section 1, Paragraph 1〕 subject to some exceptions. The allowance specifically does not apply to Public authorities,〔National Insurance Contributions Act 2014: Section 2, Paragraph 1〕 employers employing a person for purposes connected with the employers personal affairs,〔National Insurance Contributions Act 2014: Section 2, Paragraph 3〕 service companies〔National Insurance Contributions Act 2014: Section 2, Paragraph 4〕 or where a businesses has been transferred during the tax year.〔National Insurance Contributions Act 2014: Section 2, Paragraph 6〕 Where two companies are connected under common control then only one of the companies may claim the allowance.〔National Insurance Contributions Act 2014: Section 3, Paragraph 3〕 The allowance is designed to be claimed as a deduction from payments due to Her Majesty’s Revenue and Customs (HMRC). 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「National Insurance Contributions Act 2014」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.