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11U.K.The Social Security Contributions and Benefits Act 1992 is amended as follows.
Commencement Information
I1Sch. 27 para. 11 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2
12U.K.In section 11A (application of certain provisions of the Income Tax Acts in relation to Class 2 contributions under section 11(2)), after subsection (1)(ea) insert—
“(eb)Schedules 24 and 25 to the Finance Act 2021 (penalties for failure to make returns etc or for deliberately withholding information);”.
Commencement Information
I2Sch. 27 para. 12 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2
13U.K.In section 16(1) (application of Income Tax Acts and destination of Class 4 contributions), at the end of paragraph (e) insert “and
(f)the provisions of Schedules 24 and 25 to the Finance Act 2021 (penalties for failure to make returns etc or for deliberately withholding information),”.
Commencement Information
I3Sch. 27 para. 13 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2