# Social Security Contributions (Transfer of Functions, etc. ) Act 1999, Section 4: Recovery of contributions where income tax recovery provisions not applicable.

Extent: E+W+S+N.I.

The provisions of Schedule 4 shall have effect with respect to the recovery of—
(a) those Class 1, Class 1A and Class 1B contributions to which regulations under paragraph 6 or 7BZA of Schedule 1 to the Social Security Contributions and Benefits Act 1992 or paragraph 6 or 7BZA of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (power to combine collection of contributions with income tax) do not apply,
(aa) those Class 2 contributions in relation to which—
(i) the regulations mentioned in paragraph (a), and
(ii) Part 6 of the Taxes Management Act 1970 (collection and recovery),
do not apply,
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c) interest or penalties payable under regulations made under paragraph 7A . . . of Schedule 1 to the Social Security Contributions and Benefits Act 1992 or paragraph 7A . . . of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992, and
(d) interest or penalties—
(i) payable under regulations made under paragraph 7B of Schedule 1 to the Social Security Contributions and Benefits Act 1992 and to which regulations under paragraph 7BZA of that Schedule do not apply, or
(ii) payable under regulations made under paragraph 7B of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and to which regulations under paragraph 7BZA of that Schedule do not apply.

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Source: https://www.legislation.gov.uk/ukpga/1999/2/section/4 (the official version)
Page: https://openlegislation.uk/social-security-contributions-transfer-of-functions-etc-act-1999/section-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.