Introductory Text1.Citation, commencement and effect2.Amendment of the Social Security (Contributions) Regulations 20013.In regulation 90K (default surcharge) after paragraph (7) insert—4.For the heading to regulation 90M (specified information and specified.5.In regulation 90M— (a) for the definition of “specified information”.6.In regulation 90N (mandatory use of electronic communications)—7.In regulation 90O (standards of accuracy and completeness) for “Specified.8.In regulation 90P (penalties and appeals)— (a) in paragraph (1).SignatureExplanatory Note