Paragraph 10 I1
England, Wales and Scotland
In paragraph 7 of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (special penalties in the case of certain returns), for sub-paragraph (12) there is substituted—
“(12)A penalty under section 98A of that Act as it applies by virtue of this paragraph shall not be imposed where—
(a)a decision relating to contributions falls to be made under or by virtue of section 8, 10 or 11 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999, and has not yet been made; and
(b)the decision will affect a person’s liability for the penalty, or the amount of it.”
Annotations
Commencement
- I1
Sch. 7 para. 10 wholly in force at 6.4.1999; Sch. 7 para. 10 not in force at Royal Assent see s. 28(3); in force for certain purposes at 4.3.1999 by S.I. 1999/527, art. 2(a), Sch. 1 and in force at 6.4.1999 in so far as not already in force by S.I. 1999/527, art. 2(c), Sch. 3
Notes on Schedule 7
Extent
- E1
Sch. 7 extends to Northern Ireland for certain purposes see s. 28(5)(f)