# Finance Act 2004, Paragraph 13


(1) Schedule 1 to the Social Security Contributions and Benefits Act 1992 (c. 4) is amended as follows.
(2) In paragraph 7 (special penalties in case of certain returns) in sub-paragraph (1) (paragraph 7 to apply to certain returns made at the same time as a return made under regulations under section 566 (1) of the Taxes Act 1988 etc) in paragraph (a) for “section 566 (1) (sub-contractors) of the Income and Corporation Taxes Act 1988” substitute “ section 70(1)(a) or 71 (sub-contractors) of the Finance Act 2004 ”.

---
Source: https://www.legislation.gov.uk/ukpga/2004/12/schedule/12/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-act-2004/schedule-12/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.