Paragraph 36

(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.

(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 ”.

(3)

Sub-paragraph (7) is omitted.

(4)

In sub-paragraph (8), for “Sub-paragraphs (6) and (7)” there is substituted “ Sub-paragraph (6) ”.

Notes on Schedule 3

Extent

E1: Sch. 3 extends to Northern Ireland for certain purposes see s. 28(5)(b)