# National Insurance Contributions Act 2015, Paragraph 15


(1) In section 212 (aggregate penalties), references to a “relevant penalty provision” include—
(a) any provision mentioned in subsection (4) of that section, as applied in relation to relevant contributions by regulations (whenever made);
(b) section 98A of TMA 1970, as applied in relation to relevant contributions by regulations (whenever made);
(c) any provision specified in regulations made by the Treasury under which a penalty can be imposed in respect of relevant contributions.
(2) The Treasury may by regulations disapply, or modify the effect of, sub-paragraph (1)(a) or (b).
(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).
(4) Section 175(3) to (5) of SSCBA 1992 (various supplementary powers) applies to a power to make regulations conferred by this paragraph.
(5) Regulations under this paragraph must be made by statutory instrument.
(6) A statutory instrument containing regulations under this paragraph is subject to annulment in pursuance of a resolution of either House of Parliament.

---
Source: https://www.legislation.gov.uk/ukpga/2015/5/schedule/2/paragraph/15 (the official version)
Page: https://openlegislation.uk/national-insurance-contributions-act-2015/schedule-2/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.