PART 1Miscellaneous amendments of the Social Security (Contributions) Regulations 2001
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1
Schedule 4 (provisions derived from the Income Tax Acts etc) is amended as follows.
2
In paragraph 21G14 (penalty: failure to comply with paragraph 21A or 21D)—
a
in sub-paragraph 1(b), for “sub-paragraph (2)” substitute “sub-paragraphs (2) and (2A)”; and
b
after sub-paragraph (2) insert—
2A
Sub-paragraph (2) does not apply to a penalty imposed under paragraph 6D of Schedule 55 to the Finance Act 200915 (amount of penalty: real time information for PAYE).