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).”.