# The Social Security (Contributions) (Amendment No. 4) Regulations 2009, Regulation 3: Amendment of the Social Security (Contributions) Regulations 2001


In regulation 90K (default surcharge) after paragraph (7) insert—
“(8) Section 108 of the Finance Act 2009 (suspension of penalties during currency of agreement for deferred payment) applies to a surcharge payable under this regulation with the following modifications—
(a) in subsections (1)(a), (1)(b) and (4)(a) omit the words “of tax”,
(b) for subsection (5) substitute the following—
“(5) The references to an amount and penalty referred to in subsections (1) and (2) are—
Amount
Penalty
Specified payments within the meaning of regulation 90M of the Social Security (Contributions) Regulations 2001
Surcharge under regulation 90K of the Social Security (Contributions) Regulations 2001
”
, and
(c) omit subsections (7), (8), (9), and (11).”.

---
Source: https://www.legislation.gov.uk/uksi/2009/2028/regulation/3 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2009/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.