{
  "url": "https://openlegislation.uk/social-security-contributions-and-benefits-northern-ireland-act-1992/schedule-2/paragraph-6",
  "json_url": "https://openlegislation.uk/social-security-contributions-and-benefits-northern-ireland-act-1992/schedule-2/paragraph-6.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/2/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "(1) Section 86 of the Taxes Management Act 1970 (interest on overdue tax) shall apply in relation to any amount due in respect of Class 4 contributions as it applies in relation to income tax; and section 824 of the Act of 1988 (repayment supplements) shall, with the necessary modifications, apply in relation to Class 4 contributions as it applies in relation to income tax.\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 2 para. 6(1) substituted (8.9.1998) by 1998 c. 14, s. 59(5)(a); S.I. 1998/2209, art. 2(a), Sch. Pt. I (subject to saving in art. 3)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 2 para. 6(1) substituted (8.9.1998) by 1998 c. 14, s. 59(5)(b); S.I. 1998/2209, art. 2(a), Sch. Pt. I (subject to saving in art. 3)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 2 para. 6(2) repealed and superseded (1.4.1999) by 1999 c. 2, ss. 3(1)(6), 26(3), Sch. 10 Pt. I; S.I. 1999/527, art. 2(b), Sch. 2 (subject to arts. 3-6)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1970 c.9."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/6",
    "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."
}