{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-2016/regulation-7",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-2016/regulation-7.json",
  "legislation": "uksi/2016/352",
  "legislation_title": "The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-2016",
  "path": "regulation/7",
  "kind": "regulation",
  "number": "7",
  "heading": null,
  "text": "(1) Schedule 4 (provisions derived from the Income Tax Acts etc) is amended as follows.\n(2) In paragraph 21G (penalty: failure to comply with paragraph 21A or 21D)—\n(a) in sub-paragraph 1(b), for “sub-paragraph (2)” substitute “sub-paragraphs (2) and (2A)”; and\n(b) after sub-paragraph (2) insert—\n“(2A) Sub-paragraph (2) does not apply to a penalty imposed under paragraph 6D of Schedule 55 to the Finance Act 2009 (amount of penalty: real time information for PAYE).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 21G was inserted by regulation 3 of S.I. 2014/2397 and amended by regulation 22 of S.I. 2015/478."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2009 c. 10. Paragraph 6D of Schedule 55 was inserted by paragraph 6 of Schedule 50 to the Finance Act 2013 (c. 29)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/352/regulation/7",
    "retrieved_at": "2026-10-28T23:25:36.965382+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."
}