Amendment of the Social Security (Contributions) Regulations 20013

After regulation 1(3) of the Social Security (Contributions) Regulations 200111(interpretation), insert—

3A

In these Regulations, references to—

a

Schedule 24 to the Finance Act 200712 (penalties for errors); and

b

Schedule 55 to the Finance Act 200913 (penalties for failure to make a return)

include references to these Schedules as amended by paragraphs 3 and 5 of Schedule 33 to the Finance Act 2014 (Part 4: Consequential Amendments).