SCHEDULES
SCHEDULE 27Schedules 24 to 26: consequential provision
13Social Security Contributions and Benefits Act 1992
In section 16(1) (application of Income Tax Acts and destination of Class 4 contributions), at the end of paragraph (e) insert
and
f
the provisions of Schedules 24 and 25 to the Finance Act 2021 (penalties for failure to make returns etc or for deliberately withholding information),