Finance Act 2021 (c. 26)

SCHEDULES

SCHEDULE 28 U.K. Follower notice penalties

PART 2 U.K. Amendments consequential on Part 1

National Insurance Contributions Act 2015 U.K.

13 (1) In Schedule 2 to the National Insurance Contributions Act 2015, paragraph 20 (recovery of penalties under Part 4 of FA 2014) is amended as follows. U.K.

(2) In sub-paragraph (1), after “208” insert “ , 208A ”.

(3) In sub-paragraph (3), after “208” insert “ or 208A ”.