# The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016, Regulation 7


(1) Schedule 4 (provisions derived from the Income Tax Acts etc) is amended as follows.
(2) In paragraph 21G (penalty: failure to comply with paragraph 21A or 21D)—
(a) in sub-paragraph 1(b), for “sub-paragraph (2)” substitute “sub-paragraphs (2) and (2A)”; and
(b) after sub-paragraph (2) insert—
“(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).”.

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Source: https://www.legislation.gov.uk/uksi/2016/352/regulation/7 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-2016/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.