# Social Security Administration Act 1992, Section 119: Recovery of unpaid contributions on prosecution


(1) Where—
(a) 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
(b) the contribution remains unpaid at the date of the conviction,
he shall be liable to pay to the Inland Revenue a sum equal to the amount which he failed to pay.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/1992/5/section/119 (the official version)
Page: https://openlegislation.uk/social-security-administration-act-1992/section-119
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.