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5(1)Section 4 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) (recovery of contributions where income tax recovery provisions not applicable) is amended as follows.E+W+S+N.I.
(2)In paragraph (a) after each reference to “paragraph 6” insert “ or 7BZA ”.
(3)Omit paragraph (b) and “and” immediately after it.
(4)In paragraph (c) omit each reference to “or 7B” and at the end insert “, and
(d)interest or penalties—
(i)payable under regulations made under paragraph 7B of Schedule 1 to the Social Security Contributions and Benefits Act 1992 and to which regulations under paragraph 7BZA of that Schedule do not apply, or
(ii)payable under regulations made under paragraph 7B of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and to which regulations under paragraph 7BZA of that Schedule do not apply.”
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