National Insurance Contributions Act 2022
Write the words of this act the way you think they should read. Solon shows your change as a redline against the published text and pins it to that exact text, so it can never be applied to wording you did not see.
Change 1
4 Anti-avoidance
(1) Section 1 does not apply if it would otherwise apply only as a result of avoidance arrangements. (2) In this section— “arrangements” include any scheme, transaction or series of transactions, agreement or understanding, whether or not legally enforceable; “avoidance arrangements” means any arrangements which it is reasonable in all the circumstances— to conclude are, or include steps that are, contrived, abnormal or lacking a genuine commercial purpose, or to regard as circumventing the intended limits of the application of section 1 or otherwise exploiting shortcomings in that section or in provision made in or under sections 2 and 3.
4 Anti-avoidance
(1) Section 1 does not apply if it would otherwise apply only as a result of avoidance arrangements. (2) In this section— “arrangements” include any scheme, transaction or series of transactions, agreement or understanding, whether or not legally enforceable; “avoidance arrangements” means any arrangements which it is reasonable in all the circumstances— to conclude are, or include steps that are, contrived, abnormal or lacking a genuine commercial purpose, or to regard as circumventing the intended limits of the application of section 1 or otherwise exploiting shortcomings in that section or in provision made in or under sections 2 and 3.
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