Finance Act 2021 (c. 26)

SCHEDULES

SCHEDULE 27 U.K. Schedules 24 to 26: consequential provision

Social Security Contributions and Benefits (Northern Ireland) Act 1992 U.K.

14 U.K. In section 11A of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (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

I1 Sch. 27 para. 14 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2