{
  "url": "https://openlegislation.uk/national-insurance-contributions-act-2015/schedule-2/paragraph-15",
  "json_url": "https://openlegislation.uk/national-insurance-contributions-act-2015/schedule-2/paragraph-15.json",
  "legislation": "ukpga/2015/5",
  "legislation_title": "National Insurance Contributions Act 2015",
  "legislation_url": "https://openlegislation.uk/national-insurance-contributions-act-2015",
  "path": "schedule/2/paragraph/15",
  "kind": "paragraph",
  "number": "15",
  "heading": null,
  "text": "(1) In section 212 (aggregate penalties), references to a “relevant penalty provision” include—\n(a) any provision mentioned in subsection (4) of that section, as applied in relation to relevant contributions by regulations (whenever made);\n(b) section 98A of TMA 1970, as applied in relation to relevant contributions by regulations (whenever made);\n(c) any provision specified in regulations made by the Treasury under which a penalty can be imposed in respect of relevant contributions.\n(2) The Treasury may by regulations disapply, or modify the effect of, sub-paragraph (1)(a) or (b).\n(3) The Treasury may by regulations modify section 212 as it has effect in relation to a relevant penalty provision by virtue of sub-paragraph (1)(b) or (c).\n(4) Section 175(3) to (5) of SSCBA 1992 (various supplementary powers) applies to a power to make regulations conferred by this paragraph.\n(5) Regulations under this paragraph must be made by statutory instrument.\n(6) A statutory instrument containing regulations under this paragraph is subject to annulment in pursuance of a resolution of either House of Parliament.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2015/5/schedule/2/paragraph/15",
    "retrieved_at": "2026-10-29T09:07:10.288622+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}