14U.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
I1Sch. 27 para. 14 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2