{
  "url": "https://openlegislation.uk/social-security-administration-northern-ireland-act-1992/section-108",
  "json_url": "https://openlegislation.uk/social-security-administration-northern-ireland-act-1992/section-108.json",
  "legislation": "ukpga/1992/8",
  "legislation_title": "Social Security Administration (Northern Ireland) Act 1992",
  "legislation_url": "https://openlegislation.uk/social-security-administration-northern-ireland-act-1992",
  "path": "section/108",
  "kind": "section",
  "number": "108",
  "heading": "Offences relating to contributions.",
  "text": "(1) Any person who is knowingly concerned in the fraudulent evasion of any contributions which he or any other person is liable to pay shall be guilty of an offence.\n(2) A person guilty of an offence under this section shall be liable—\n(a) on conviction on indictment, to imprisonment for a term not exceeding 7 years or to a fine or to both;\n(b) on summary conviction, to a fine not exceeding the statutory maximum.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 108, 108A substituted for s. 108 (10.3.1999 for certain purposes, otherwise 6.4.1999 (except in so far as relating to s. 108A)) by S.I. 1998/1506 (N.I. 10), art. 57; S.R. 1999/102, art. 2(a), Sch. 1 Pt. II"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words repealed",
      "affecting": "nisi/2015/2006",
      "affecting_title": "The Welfare Reform (Northern Ireland) Order 2015"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/8/section/108",
    "retrieved_at": "2026-10-29T09:36:21.000621+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}