½Û×ÓÊÓÆµ

Commentary

E8.1015 Criminal proceedings and penalties

Personal and employment tax

If regulations or schemes so provide, a person is liable to a penalty if they contravene, or fail to comply with, any provision contained in regulations or schemes made under any of the following (insofar as they relate to national insurance contributions (NIC))1:

  1. Ìý

    (a)ÌýÌýÌýÌý the Social Security Contributions and Benefits Act 1992

  2. Ìý

    (b)ÌýÌýÌýÌý the Social Security Administration Act 1992

  3. Ìý

    (c)ÌýÌýÌýÌý the Pension Schemes Act 1993 (except Pt III (ss 7–45B))

  4. Ìý

    (d)ÌýÌýÌýÌý the Social Security (Incapacity for Work) Act 1994 s 4

  5. Ìý

    (e)ÌýÌýÌýÌý the Jobseekers Act 1995

  6. Ìý

    (f)ÌýÌýÌýÌý the Social Security (Recovery of Benefits) Act 1997

  7. Ìý

    (g)ÌýÌýÌýÌý the Social Security Act 1998 Pts I, IV (ss 1–47, 77–87)

  8. Ìý

    (h)ÌýÌýÌýÌý the Welfare Reform and Pensions Act 1999 Pt V (ss 52–80)

  9. Ìý

    (i)ÌýÌýÌýÌý the State Pension Credit Act 2002

  10. Ìý

    (j)ÌýÌýÌýÌý the Social Security Pensions Act 1975

  11. Ìý

    (k)ÌýÌýÌýÌý the Social Security Act 1973

  12. Ìý

    (l)ÌýÌýÌýÌý the Welfare Reform Act 2007 Pt 1 (ss 1–29)

  13. Ìý

    (m)

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

Web page updated on 17 Mar 2025 17:38