{
  "url": "https://openlegislation.uk/social-security-administration-northern-ireland-act-1992/section-113",
  "json_url": "https://openlegislation.uk/social-security-administration-northern-ireland-act-1992/section-113.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/113",
  "kind": "section",
  "number": "113",
  "heading": "Recovery of unpaid contributions on prosecution.",
  "text": "(1) Where—\n(a) a person has been convicted of an offence under section 108(1) above of failing to pay a contribution at or within the time prescribed for the purpose; and\n(b) the contribution remains unpaid at the date of the conviction,\nhe shall be liable to pay to the Inland Revenue a sum equal to the amount which he failed to pay.\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 113 substituted (24.3.1999 for certain purposes, otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2), 3(1), Sch. 1 para. 25; S.R. 1999/149, art. 2(c), Sch. 2"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 113(2) repealed (6.4.1999) by S.I. 1998/1506 (N.I. 10), art. 78(2), Sch. 6 para. 66, Sch. 7; S.R. 1999/102, art. 2(d), Sch. 1 Pt. III"
    }
  ],
  "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      "type": "words repealed",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/113",
    "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."
}