# The Social Security (Contributions) (Amendment No. 3) Regulations 2008, Regulation 7: Amendment of paragraphs 22 and 31 of Schedule 4


In each of—
(a) paragraph 22(7) of Schedule 4; and
(b) paragraph 31(9) of Schedule 4,
for “Section 98A of the Taxes Management Act 1970 (penalties for late, fraudulent or negligent returns)” substitute “Section 98A of the Taxes Management Act 1970 (special penalties in the case of certain returns) and Schedule 24 to the Finance Act 2007 (penalties for errors) as that Schedule applies to income tax returns”.

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Source: https://www.legislation.gov.uk/uksi/2008/636/regulation/7 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2008/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.