Sch 2 para 15
(1) In section 212 (aggregate penalties), references to a “relevant penalty provision” include— (a) any provision mentioned in subsection (4) of that section, as applied in relation to relevant contributions by regulations (whenever made); (b) section 98A of TMA 1970, as applied in relation to relevant contributions by regulations (whenever made); (c) any provision specified in regulations made by the Treasury under which a penalty can be imposed in respect of relevant contributions. (2) The Treasury may by regulations disapply, or modify the effect of, sub-paragraph (1)(a) or (b). (3) The Treasury may by regulations modify section 212 as it has effect in relation to a relevant penalty provision by virtue of sub-paragraph (1)(b) or (c). (4) Section 175(3) to (5) of SSCBA 1992 (various supplementary powers) applies to a power to make regulations conferred by this paragraph. (5) Regulations under this paragraph must be made by statutory instrument. (6) A statutory instrument containing regulations under this paragraph is subject to annulment in pursuance of a resolution of either House of Parliament.