PART 1Miscellaneous amendments of the Social Security (Contributions) Regulations 2001

7

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).