Section 152 Provisions supplementary to ss.150, 151
Where in England and Wales a person charged with an offence to which section 150(1) or (2)(a) applies is convicted of that offence in his absence under section 1(2) of the 1957 c. 29.Magistrates' Courts Act 1957, then if—
it is proved to the satisfaction of the court, on oath or in the prescribed manner, that notice under section 151(2) above has been duly served specifying the other contributions or premiums in respect of which the prosecutor intends to give evidence ; and
the clerk of the court has received a statement in writing purporting to be made by the accused or by a solicitor acting on his behalf to the effect that if the accused is convicted in his absence of the offence charged he desires to admit failing to pay the other contributions or premiums so specified or any of them,
section 151 above shall have effect as if the evidence had been given and the failure so admitted had been proved, and the court shall proceed accordingly.
In this subsection " prescribed " means prescribed by rules made under section 15 of the 1949 c. 101.Justices of the Peace Act 1949.
In England and Wales, where a person is convicted of an offence to which section 150(1) or (2)(a) applies and an order is made under Part I of the 1948 c. 58.Criminal Justice Act 1948 placing the offender on probation or discharging him absolutely or conditionally, sections 150 and 151 above, and subsection (1) of this section, shall apply as if it were a conviction for all purposes.
In Scotland, where a person is convicted on indictment of, or is charged before a court of summary jurisdiction with, any such offence, and an order is made under Part I of the 1949 c. 94.Criminal Justice (Scotland) Act 1949 discharging him absolutely or placing him on probation, sections 150 and 151 above shall apply as if—
the conviction on indictment were a conviction for all purposes; or
(as the case may be) the making of the order by the court of summary jurisdiction were a conviction.
Where a body corporate fails to pay any sum which it is liable to pay under sections 150 and 151 and subsection (1) of this section, that sum (or such part of it as remains unpaid) shall be a debt due to the Secretary of State jointly and severally from any directors of the body corporate who knew, or could reasonably be expected to have known, of the failure to pay the contributions or premiums in question.
In England and Wales, any sum which a person is liable to pay under those provisions shall be recoverable from him as a penalty.
Sums recovered by the Secretary of State under those provisions, so far as representing contributions of any class payable under Part I of this Act, are to be treated for all purposes of this Act (including in particular the Treasury supplements and the application of section 134) as contributions of that class received by the Secretary of State.
Without prejudice to subsection (6) above, insofar as such sums represent primary Class 1 or Class 2 contributions, they are to be treated as contributions paid in respect of the person in respect of whom they were originally payable; and provisions of this Act relating to earnings factors shall apply accordingly.
Subsections (6) and (7) above, as they apply to sums recovered by the Secretary of State under the provisions mentioned in subsection (4), apply also to any sums recovered under paragraph 9 of Schedule 23 to the 1973 Act (recovery of contributions etc. for purposes of reserve scheme).