{
  "url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992/schedule-1/paragraph-7A",
  "json_url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992/schedule-1/paragraph-7A.json",
  "legislation": "ukpga/1992/4",
  "legislation_title": "Social Security Contributions and Benefits Act 1992",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992",
  "path": "schedule/1/paragraph/7A",
  "kind": "paragraph",
  "number": "7A",
  "heading": null,
  "text": "(1) This paragraph applies where paragraph 7 above applies; and in this paragraph “contributions return” has the same meaning as in that paragraph.\n(2) Without prejudice to paragraph 7(2) above or to the other powers of the Inland Revenue to penalise omissions or errors in returns, regulations made by the Treasury may provide for the Inland Revenue to impose penalties in respect of a person who, in making a contributions return, fraudulently or negligently—\n(a) fails to provide any information or computation that he is required to provide; or\n(b) provides any such information or computation that is incorrect.\n(3) Regulations under sub-paragraph (2) above shall—\n(a) prescribe the rates of penalty, or provide for how they are to be ascertained;\n(b) provide for the penalty to be imposed by the Inland Revenue within six years after the date on which the penalty is incurred;\n(c) provide for determining the date on which, for the purposes of paragraph (b) above, the penalty is incurred;\n(d) prescribe the means by which the penalty is to be enforced; and\n(e) provide for enabling the Inland Revenue, in their discretion, to mitigate or to remit the penalty, or to stay or to compound any proceedings for it.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 1 para. 7A inserted (4.3.1999 for specified purposes, 6.4.1999 in so far as not already in force) by Social Security Act 1998 (c. 14), ss. 56(2), 87(2); S.I. 1999/526, art. 2(1)(2)(b)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in Sch. 1 para. 7A(2) inserted (4.3.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 9 para. 6(2)(a); S.I. 1999/527, art. 2(a)(b), Schs. 1, 2 (with arts. 3-6)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 1 para. 7A(2) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 37; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 1 para. 7A(2) substituted (4.3.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 9 para. 6(2)(b); S.I. 1999/527, art. 2(a)(b), Schs. 1, 2 (with arts. 3-6)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Sch. 1 para. 7A(3)(b) substituted (4.3.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 9 para. 6(3)(a); S.I. 1999/527, art. 2(a)(b), Schs. 1, 2 (with arts. 3-6)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in Sch. 1 para. 7A(3)(e) substituted (4.3.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 9 para. 6(3)(b); S.I. 1999/527, art. 2(a)(b), Schs. 1, 2 (with arts. 3-6)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "repealed",
      "affecting": "ukpga/2007/22",
      "affecting_title": "Pensions Act 2007"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2007/22",
      "affecting_title": "Pensions Act 2007"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2007/22",
      "affecting_title": "Pensions Act 2007"
    },
    {
      "type": "repealed",
      "affecting": "ukpga/2007/22",
      "affecting_title": "Pensions Act 2007"
    },
    {
      "type": "words repealed",
      "affecting": "ukpga/2007/22",
      "affecting_title": "Pensions Act 2007"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/4/schedule/1/paragraph/7A",
    "retrieved_at": "2026-10-29T09:36:29.915383+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."
}