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PART 4N.I.Deduction of Repayments by Employers

Collection and recovery of penaltiesN.I.

64.  Section 69 of the 1970 Act (recovery of penalties etc) applies to penalties imposed under this Part as it applies to penalties imposed under that Act, but does not apply to penalties under regulation 54(8)(b)(1).

Commencement Information

I1Reg. 64 in operation at 6.4.2009, see reg. 1(1)

(1)

Schedule 24 to the Finance Act 2007 (c.11) makes similar provision to section 69 of the 1970 Act in relation to penalties incurred under regulation 58(8)(b)