Sch 2 para 19
(1) Subsection (7) of section 226 (penalty for failure to pay accelerated payment) applies in relation to a penalty under that section imposed by virtue of this Part of this Schedule, but the reference in that subsection to tax does not include relevant contributions. (2) But in their application by virtue of sub-paragraph (1), the provisions of Schedule 56 to FA 2009 mentioned in that subsection have effect— (a) as if references to an assessment to tax were to a NICs decision relating to a person's liability for relevant contributions, (b) as if a reference to an appeal against an assessment to the tax concerned were a reference to an appeal against a NICs decision, (c) as if sub-paragraph (3)(b) of paragraph 11 were omitted (but see paragraph 20 of this Schedule), and (d) with any other necessary modifications.