{
  "url": "https://openlegislation.uk/social-security-contributions-and-benefits-northern-ireland-act-1992/schedule-1/paragraph-7A",
  "json_url": "https://openlegislation.uk/social-security-contributions-and-benefits-northern-ireland-act-1992/schedule-1/paragraph-7A.json",
  "legislation": "ukpga/1992/7",
  "legislation_title": "Social Security Contributions and Benefits (Northern Ireland) Act 1992",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-and-benefits-northern-ireland-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 6 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": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 1 para. 7A inserted (10.3.1999 for specified purposes and 6.4.1999 otherwise) by S.I. 1998/1506 (N.I. 10), art. 53(2); S.R. 1999/102, art. 2(b), Sch. Pt. II"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in Sch. 1 para. 7A(2) inserted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by S.I. 1999/671, art. 24(2), Sch. 8 para. 4(2)(a) (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(b)(c), Schs. 1, 2 (subject to arts. 3-6)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 1 para. 7A(2) inserted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 36 (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 1 para. 7A(2) substituted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by S.I. 1999/671, art. 24(2), Sch. 8 para. 4(2)(b) (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(b)(c), Schs. 1, 2 (subject to arts. 3-6)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Sch. 1 para. 7A(3)(b) substituted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by S.I. 1999/671, art. 24(2), Sch. 8 para. 4(3)(a) (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(b)(c), Schs. 1, 2 (subject to arts. 3-6)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in Sch. 1 para. 7A(3)(e) substituted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by S.I. 1999/671, art. 24(2), Sch. 8 para. 4(3)(b) (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(b)(c), Schs. 1, 2 (subject to arts. 3-6)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "repealed",
      "affecting": "nia/2008/13",
      "affecting_title": "Pensions (No. 2) Act (Northern Ireland) 2008"
    },
    {
      "type": "words repealed",
      "affecting": "nia/2008/13",
      "affecting_title": "Pensions (No. 2) Act (Northern Ireland) 2008"
    },
    {
      "type": "words substituted",
      "affecting": "nia/2008/13",
      "affecting_title": "Pensions (No. 2) Act (Northern Ireland) 2008"
    },
    {
      "type": "words repealed",
      "affecting": "nia/2008/13",
      "affecting_title": "Pensions (No. 2) Act (Northern Ireland) 2008"
    },
    {
      "type": "words repealed",
      "affecting": "nia/2008/13",
      "affecting_title": "Pensions (No. 2) Act (Northern Ireland) 2008"
    },
    {
      "type": "repealed",
      "affecting": "nia/2008/1",
      "affecting_title": "Pensions Act (Northern Ireland) 2008"
    },
    {
      "type": "words substituted",
      "affecting": "nia/2008/1",
      "affecting_title": "Pensions Act (Northern Ireland) 2008"
    },
    {
      "type": "words substituted",
      "affecting": "nia/2008/1",
      "affecting_title": "Pensions Act (Northern Ireland) 2008"
    },
    {
      "type": "repealed",
      "affecting": "nia/2008/1",
      "affecting_title": "Pensions Act (Northern Ireland) 2008"
    },
    {
      "type": "words repealed",
      "affecting": "nia/2008/1",
      "affecting_title": "Pensions Act (Northern Ireland) 2008"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7A",
    "retrieved_at": "2026-10-29T09:36:23.179265+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."
}