The Social Security (Northern Ireland) Order 1998

Interest and penalties

25.  A decision whether a person is liable to pay interest under paragraph 7B(2)(e) or (i) of Schedule 1 to the Contributions and Benefits Act.

26.  A decision whether a person is liable to a penalty under—

(a) paragraph 7A(2) or 7B(2)(h) of Schedule 1 to the Contributions and Benefits Act; or

(b) section 107(1)(a) or 108A(1) of the Administration Act.

27.  A decision whether to charge any interest or penalty under paragraph 7C(1) of Schedule 1 to the Contributions and Benefits Act.

28.  Adecisionas tothe amount of interest or penaltypayable under anyof the provisions mentioned in paragraphs 25 to 27, except in so far as the decision relates to the exercise of the discretion under—

(a) paragraph 7A(3)(e) or 7B(5)(e) of Schedule 1 to the Contributions and Benefits Act; or

(b) section 107(2)(e) or 108A(3)(e) of the Administration Act.