Section 119 Recovery of unpaid contributions on prosecution
Where—
a person has been convicted of any offence under section 114(1) above of failing to pay a contribution at or within the time prescribed for the purpose; and
the contribution remains unpaid at the date of the conviction,
he shall be liable to pay to the F1Inland Revenue a sum equal to the amount which he failed to pay.
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Annotations
Textual amendments
- F1
Words in s. 119(1) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 22; S.I. 1999/527, art. 2(b), Sch. 2
- F2
S. 119(2) repealed (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 85, Sch. 8; S.I. 1999/526, art. 2(3)(4)(b)