The Social Security Contributions (Amendments in Consequence of Part 4 of the Finance Act 2014) Regulations 2015

• Citation: S.I. 2015/521
• Sections: 3

Section 1 Citation and commencement

These Regulations may be cited as the Social Security Contributions (Amendments in Consequence of Part 4 of the Finance Act 2014) Regulations 2015 and come into force on 12th April 2015.

Section 2 Amendment of the Social Security Contributions (Decisions and Appeals) Regulations 1999

After regulation 12(2) of the Social Security Contributions (Decisions and Appeals) Regulations 1999 (appeals from the tribunal), insert—

(3) The reference to section 56 of the Taxes Management Act 1970 in this regulation includes a reference to that section as amended by section 225(1) of the Finance Act 2014 (protection of the revenue pending further appeals).

Section 3 Amendment of the Social Security (Contributions) Regulations 2001

After regulation 1(3) of the Social Security (Contributions) Regulations 2001 (interpretation), insert—

(3A) In these Regulations, references to—

(a) Schedule 24 to the Finance Act 2007 (penalties for errors); and

(b) Schedule 55 to the Finance Act 2009 (penalties for failure to make a return)

include references to these Schedules as amended by paragraphs 3 and 5 of Schedule 33 to the Finance Act 2014 (Part 4: Consequential Amendments).