{
  "url": "https://openlegislation.uk/social-security-administration-northern-ireland-act-1992/section-114",
  "json_url": "https://openlegislation.uk/social-security-administration-northern-ireland-act-1992/section-114.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/114",
  "kind": "section",
  "number": "114",
  "heading": "Proof of previous offences.",
  "text": "(1) Subject to and in accordance with subsections (2) to (5) below, where a person is convicted of an offence mentioned in section 113(1) . . . above, evidence may be given of any previous failure by him to pay contributions within the time prescribed for the purpose; and in those subsections “the conviction” and “the offence” mean respectively the conviction referred to in this subsection and the offence of which the person is convicted.\n(2) Such evidence may be given only if notice of intention to give it is served with the summons or warrant on which the person appeared before the court which convicted him.\n(3) If the offence is one of failure to pay a Class 1 contribution, evidence may be given of failure on his part to pay (whether or not in respect of the same person) such contributions or any Class 1A or Class 1B contributions or contributions equivalent premiums on the date of the offence, or during the 6 years preceding that date.\n(4) If the offence is one of failure to pay a Class 1A contribution, evidence may be given of failure on his part to pay (whether or not in respect of the same person or the same amount) such contributions, or any Class 1 or Class 1Bcontributions or contributions equivalent premiums, on the date of the offence, or during the 6 years preceding that date.\n(4A) If the offence is one of failure to pay a Class 1B contribution, evidence maybe givenof failure on his part to pay such contributions, or any Class 1 or Class 1Acontributions or contributions equivalent premiums, on the date of the offence, or during the 6 years preceding that date.\n(5) If the offence—\n(a) is one of failure to pay Class 2 contributions; . . .\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nevidence may be given of his failure to pay such contributions during those 6 years.\n(6) On proof of any matter of which evidence may be given under subsection (3), (4) , (4A) or (5) above, the person convicted shall be liable to pay to the Inland Revenue a sum equal to the total of all amounts which he is so proved to have failed to pay and which remain unpaid at the date of the conviction.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 114(1) repealed (6.4.1999) by S.I. 1998/1506 (N.I. 10), art. 78(1)(2), Sch. 6 para. 67(1), Sch. 7; S.R. 1999/102, art. 2(d), Sch. Pt. III"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 114(3) inserted (6.4.1999) by S.I. 1998/1506 (N.I. 10), art. 78(1), Sch. 6 para. 67(2)(a); S.R. 1998/312, art. 2, Sch., Pt. III"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 114(3)(4) substituted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 12(3); S.R. 1997/192, art. 2"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 114(3) substituted (6.4.1999) by S.I. 1998/1506 (N.I. 10), art. 78(1), Sch. 6 para. 67(2)(b); S.R. 1999/102, art. 2(d), Sch. Pt. III"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Word in s. 114(4) substituted (28.7.2000 with effect as mentioned in s. 78(6) of the amending Act) by 2000 c. 19, s. 78(6) (with ss. 79(9), 83(6))"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in S. 114(4) inserted (6.4.1999) by S.I. 1998/1506 (N.I. 10), art. 78(1), Sch. 6, para. 67(3)(a); S.R. 1998/312, art. 2, Sch. Pt. III"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in s. 114(4) substituted (6.4.1999) by S.I. 1998/1506 (N.I. 10), art. 78(1), Sch. 6 para. 67(3)(b); S.R. 1999/102, art. 2(d), Sch. Pt. III"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "S. 114(4A) inserted (6.4.1999) by S.I. 1998/1506 (N.I. 10), art. 78(1), Sch. 6 para. 67(4); S.R. 1998/312, art. 2, Sch. Pt. III"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "S. 114(5)(b) and immediately preceding word repealed (6.4.1999) by S.I. 1998/1506 (N.I. 10), art. 78(1)(2), Sch. 6 para. 67(5)(a), Sch. 7; S.R. 1999/102, art. 2(d), Sch. Pt. III"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Words in s. 114(5) substituted (6.4.1999) by S.I. 1998/1506 (N.I. 10), art. 78(1), Sch. 6 para. 67(5)(b); S.R. 1999/102, art. 2(d), Sch. Pt. III"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words in s. 114(6) inserted (6.4.1999) by S.I. 1998/1506 (N.I. 10), art. 78(1), SCh. 6 para. 67(6); S.R. 1998/312, art. 2, Sch. Pt. III"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Words in s. 114(6) substituted (24.3.1999 for certain purposes, otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2), 3(1), Sch. 1 para. 26; S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6 of the said S.R.)"
    }
  ],
  "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/114",
    "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."
}