Paragraph 8 I1I2I3
Northern Ireland
In paragraph 7 of Schedule 1 to that Act (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 Article 7, 9 or 10 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 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. 6 para. 8 not in force at made date, see art. 1
- I2
Sch. 6 para. 8 in force at 26.3.1999 for specified purposes by S.R. 1999/149, art. 2(b), Sch. 1 (with arts. 3-6)
- I3
Sch. 6 para. 8 in force at 6.4.1999 in so far as not already in force by S.R. 1999/149, art. 2(d), Sch. 3 (with arts. 3-6)