The Act includes legislation relating to the employment allowance; the introduction of the age-related secondary percentage; the application of the General Anti-Abuse Rule (GAAR) to NICs; oil and gas workers on the Continental Shelf; partnerships class 4 contributions; and members of limited liability partnerships.

The National Insurance Contributions Act 2014 is available at http://www.legislation.gov.uk/ukpga/2014/7/pdfs/ukpga_20140007_en.pdf.

 The relevant bill documents are available on the Parliament website at http://services.parliament.uk/bills/2013-14/nationalinsurancecontributions.html.