SCHEDULES

SCHEDULE 28Follower notice penalties

PART 2Amendments consequential on Part 1

National Insurance Contributions Act 2015

13(1)In Schedule 2 to the National Insurance Contributions Act 2015, paragraph 20 (recovery of penalties under Part 4 of FA 2014) is amended as follows.

(2)In sub-paragraph (1), after “208” insert “, 208A”.

(3)In sub-paragraph (3), after “208” insert “or 208A”.