This section has no associated Explanatory Notes
36(1)Paragraph 7 of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (special penalties in the case of certain returns) is amended as follows.E+W+S
(2)In sub-paragraph (6), for “be apportioned between the Inland Revenue and the Secretary of State” there is substituted “ for the purposes of making any payment into the National Insurance Fund be apportioned between income tax and contributions ”.
(3)Sub-paragraph (7) is omitted.
(4)In sub-paragraph (8), for “Sub-paragraphs (6) and (7)” there is substituted “ Sub-paragraph (6) ”.