National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019
National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019
Independent editorial summary — not the official statute text. Read the official version on legislation.gov.uk.
Overview of the Act
Reproduced verbatim from the Explanatory Notes published with the Act on legislation.gov.uk (Crown Copyright, Open Government Licence v3.0). Explanatory Notes are prepared by the responsible government department and are not part of the Act.
The Act deals with the following matters: Aligning the National Insurance contributions (NICs) treatment of termination awards made to employees with the income tax treatment; and Aligning the NICs treatment of income from sporting testimonials with the income tax treatment.
Type: UK Public General Act
Year and chapter: 2019 c. 23
Royal Assent: 2019-07-24
Last ingested: 2026-06-12 from legislation.gov.uk. Acts commence section by section — check the official text for commencement orders.