# Social Security Contributions (Transfer of Functions, etc. ) Act 1999, Paragraph 10

Extent: E+W+S

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.”

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Source: https://www.legislation.gov.uk/ukpga/1999/2/schedule/7/paragraph/10 (the official version)
Page: https://openlegislation.uk/social-security-contributions-transfer-of-functions-etc-act-1999/schedule-7/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.