National Insurance Contributions Act 2015 (c. 5)

SCHEDULES

SCHEDULE 2 U.K. Application of Parts 4 and 5 of FA 2014 to national insurance contributions

PART 1 U.K. Follower notices & accelerated payments: Class 1, 1A, 1B and certain Class 2

Recovery of penalties under Part 4 of FA 2014 U.K.

20 (1) A penalty under section 208 [F1 , 208A] or 226 imposed by virtue of this Part of this Schedule may be recovered as if it were an amount of relevant contributions which is due and payable. U.K.

(2) Section 117A of SSAA 1992 or (as the case may be) section 111A of SSA(NI)A 1992 (issues arising in proceedings: contributions etc) has effect in relation to proceedings before a court for recovery of the penalty as if the assessment of the penalty were a NICs decision as to whether the person is liable for the penalty.

(3) Accordingly, section 211(4)(b) (assessment of penalty to be enforced as if it were an assessment to tax) does not apply in relation to a penalty under section 208 [F2 or 208A] imposed by virtue of this Part of this Schedule.

Textual Amendments

F1 Word in Sch. 2 para. 20(1) inserted (with effect in accordance with Sch. 28 para. 15 of the amending Act) by Finance Act 2021 (c. 26), Sch. 28 para. 13(2)

F2 Words in Sch. 2 para. 20(3) inserted (with effect in accordance with Sch. 28 para. 15 of the amending Act) by Finance Act 2021 (c. 26), Sch. 28 para. 13(3)