# Social Security Contributions and Benefits Act 1992, Paragraph 6

Extent: E+W+S+N.I.

(1) Section 101 of the Finance Act 2009 (late payment interest on sums due to HMRC) shall apply in relation to any amount due in respect of Class 4 contributions as it applies in relation to income tax; and section 102 of the Finance Act 2009 (repayment interest on sums to be paid by HMRC) shall, with the necessary modifications, apply in relation to Class 4 contributions as it applies in relation to income tax.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/1992/4/schedule/2/paragraph/6 (the official version)
Page: https://openlegislation.uk/social-security-contributions-and-benefits-act-1992/schedule-2/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.