The Social Security (Contributions) (Amendment) (Northern Ireland) Regulations 2001
These Regulations amend regulation 53A of the Social Security (Contributions) Regulations (Northern Ireland) 1979 (S.R. 1979 No. 186) (notification of commencement or cessation of payment of Class 2 or Class 3 contributions). The amendments provide for a penalty of £100 in respect of the failure by a person becoming liable to pay a Class 2 contribution to notify the Inland Revenue in accordance with paragraph (1) of regulation 53A.