# The Social Security Contributions (Transfer of Functions, etc. ) (Northern Ireland) Order 1999, Paragraph 8

Extent: N.I.

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.”.

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Source: https://www.legislation.gov.uk/uksi/1999/671/schedule/6/paragraph/8 (the official version)
Page: https://openlegislation.uk/social-security-contributions-transfer-of-functions-etc-northern-ireland-order-1999/schedule-6/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.