# The Social Security (Contributions) Regulations 2001, Regulation 67B: Penalty for failure to make payments on time: Class 1A and Class 1B contributions


Schedule 56 to the Finance Act 2009 (“Schedule 56 FA 2009”) shall apply in relation to the late payment of Class 1A and Class 1B contributions, as if—
(a) the Class 1A and Class 1B contributions were an amount of tax falling within item 3 of the table in paragraph 1 of Schedule 56 FA 2009,
(b) in the case of Class 1B contributions, the reference to “amount shown in return under section 254(1) of FA 2004” was a reference to the amount payable under section 10A of the Act, and
(c) the reference to section 254(5) of the Finance Act 2004 was a reference to these Regulations.

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Source: https://www.legislation.gov.uk/uksi/2001/1004/regulation/67B (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-67B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.