{
  "url": "https://openlegislation.uk/social-security-contributions-act-1991-repealed-171992/section-3",
  "json_url": "https://openlegislation.uk/social-security-contributions-act-1991-repealed-171992/section-3.json",
  "legislation": "ukpga/1991/42",
  "legislation_title": "Social Security (Contributions) Act 1991 (repealed 1.7.1992)",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-act-1991-repealed-171992",
  "path": "section/3",
  "kind": "section",
  "number": "3",
  "heading": "Determination of questions.",
  "text": "(1) The following paragraph shall be inserted after subsection (1)(b) of section 93 of the 1975 Act (principal questions for Secretary of State)—\n“(bb) a question whether a Class 1A contribution is payable or otherwise relating to a Class 1A contribution;”.\n(2) The following subsection shall be inserted after subsection (4) of section 115 of that Act (procedure)—\n“(4A) In proceedings for the determination of a question mentioned in section 93(1)(bb) above (including proceedings on an inquiry)—\n(a) in England and Wales, there shall be available to a witness (other than the person who is liable, or alleged to be liable, to pay the Class 1A contribution in question) any privilege against self-incrimination or incrimination of a spouse which is available to a witness in legal proceedings; and\n(b) in Scotland, section 3 of the Evidence (Scotland) Act 1853 (competence and compellability of witnesses) shall apply as it applies to civil proceedings.”.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1853 c. 20"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1991/42/section/3",
    "retrieved_at": "2026-10-29T09:37:06.027449+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."
}