Part I General

Exercise by Board of functions transferred to them

4I1Recovery of contributions where income tax recovery provisions not applicable.

The provisions of Schedule 4 shall have effect with respect to the recovery of—

a

those Class 1, Class 1A F7and Class 1B contributions to which regulations under paragraph 6 F1or 7BZA of Schedule 1 to the M1Social Security Contributions and Benefits Act 1992 F2or paragraph 6 F1or 7BZA of Schedule 1 to the M2Social Security Contributions and Benefits (Northern Ireland) Act 1992 (power to combine collection of contributions with income tax) do not apply,

F8aa

those Class 2 contributions in relation to which—

i

the regulations mentioned in paragraph (a), and

ii

Part 6 of the Taxes Management Act 1970 (collection and recovery),

do not apply,

b

F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

c

interest or penalties payable under regulations made under paragraph 7A F4. . . of Schedule 1 to F5the Social Security Contributions and Benefits Act 1992 or paragraph 7A F4. . . of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992F6, and

d

interest or penalties—

i

payable under regulations made under paragraph 7B of Schedule 1 to the Social Security Contributions and Benefits Act 1992 and to which regulations under paragraph 7BZA of that Schedule do not apply, or

ii

payable under regulations made under paragraph 7B of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and to which regulations under paragraph 7BZA of that Schedule do not apply.