Related Commentary  

113(1)  Regulations and schemes under any of the legislation to which this section applies may provide that any person who contravenes, or fails to comply with, any provision contained in regulations made under that legislation–

(a)in the case of a provision relating to contributions, shall be liable to a penalty;

(b)in any other case, shall be guilty of an offence under any enactment contained in the legislation in question.

113(1A)  The legislation to which this section applies is–

(a)the relevant social security legislation; and

(b)the enactments specified in section 121DA(1) so far as relating to contributions.

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