NIM24705 | Class 4 NICs: administration: interest on late payment

Paragraph 6 of Schedule 2 to the Social Security Contributions and Benefits Act 1992 (SSCBA 92)

Paragraph 6 of Schedule 2 to SSCBA 92 provides for the application of Section 101 of the Finance Act 2009 (late payment interest on sums due to HMRC) to any amount due in respect of Class 4 contributions as it applies in relation to income tax.