OpenLegislation

Section 113 Recovery of unpaid contributions on prosecution.

Northern Ireland

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

Where—

(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

(b)

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.

F2(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

Textual amendments

F1

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

F2

S. 113(2) repealed (6.4.1999) by S.I. 1998/1506 (N.I. 10), art. 78(2), Sch. 6 para. 66, Sch. 7; S.R. 1999/102, art. 2(d), Sch. 1 Pt.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

Notes on Part VI

Modifications

C1

Pt. VI: power to amend conferred (7.2.1994) by 1993 c. 49, s.173; S.R. 1994/17, art. 2