These Regulations amend the National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012 (S.I. 2012/1868) (“the NICs Disclosure Regulations”) to correspond with changes made to Part 7 of the Finance Act 2004 (c. 12) (“FA 2004”) and section 98C of the Taxes Management Act 1970 (c. 9) (“TMA 1970”) by the Finance Act 2014 (c. 26) (“FA 2014”).