Version Superseded: 01/04/1999
Point in time view as at 21/05/1998.
Social Security Act 1998, Cross Heading: Interest and penalties is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
25A decision whether a person is liable to pay interest under paragraph 7B(2)(e) or (i) of Schedule 1 to the Contributions and Benefits Act.
26A decision whether a person is liable to a penalty under—
(a)paragraph 7A(2) or 7B(2)(h) of Schedule 1 to the Contributions and Benefits Act; or
(b)section 113(1)(a) or 114A(1) of the Administration Act.
27A decision whether to charge any interest or penalty under paragraph 7C(1) of Schedule 1 to the Contributions and Benefits Act.
28A decision as to the amount of interest or penalty payable under any of the provisions mentioned in paragraphs 25 to 27 above, except in so far as the decision relates to the exercise of the discretion under—
(a)paragraph 7A(3)(e) or 7B(5)(e) of Schedule 1 to the Contributions and Benefits Act; or
(b)section 113(2)(e) or 114A(3)(e) of the Administration Act.
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
