Finance Act 2021 (c. 26)

SCHEDULES

SCHEDULE 27 U.K. Schedules 24 to 26: consequential provision

Social Security Contributions and Benefits Act 1992 U.K.

12 U.K. In section 11A (application of certain provisions of the Income Tax Acts in relation to Class 2 contributions under section 11(2)), after subsection (1)(ea) insert—

“(eb) Schedules 24 and 25 to the Finance Act 2021 (penalties for failure to make returns etc or for deliberately withholding information);”.

Commencement Information

I1 Sch. 27 para. 12 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2