{
  "url": "https://openlegislation.uk/social-security-contributions-transfer-of-functions-etc-act-1999/schedule-3/paragraph-36",
  "json_url": "https://openlegislation.uk/social-security-contributions-transfer-of-functions-etc-act-1999/schedule-3/paragraph-36.json",
  "legislation": "ukpga/1999/2",
  "legislation_title": "Social Security Contributions (Transfer of Functions, etc. ) Act 1999",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-transfer-of-functions-etc-act-1999",
  "path": "schedule/3/paragraph/36",
  "kind": "paragraph",
  "number": "36",
  "heading": null,
  "text": "(1) Paragraph 7 of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (special penalties in the case of certain returns) is amended as follows.\n(2) In sub-paragraph (6), for “be apportioned between the Inland Revenue and the Secretary of State” there is substituted “ for the purposes of making any payment into the National Insurance Fund be apportioned between income tax and contributions ”.\n(3) Sub-paragraph (7) is omitted.\n(4) In sub-paragraph (8), for “Sub-paragraphs (6) and (7)” there is substituted “ Sub-paragraph (6) ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1999/2/schedule/3/paragraph/36",
    "retrieved_at": "2026-10-29T09:22:08.474364+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."
}