# Social Security (Contributions) Act 1991 (repealed 1.7.1992), Section 3: Determination of questions.

Extent: E+W+S

(1) The following paragraph shall be inserted after subsection (1)(b) of section 93 of the 1975 Act (principal questions for Secretary of State)—
“(bb) a question whether a Class 1A contribution is payable or otherwise relating to a Class 1A contribution;”.
(2) The following subsection shall be inserted after subsection (4) of section 115 of that Act (procedure)—
“(4A) In proceedings for the determination of a question mentioned in section 93(1)(bb) above (including proceedings on an inquiry)—
(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
(b) in Scotland, section 3 of the Evidence (Scotland) Act 1853 (competence and compellability of witnesses) shall apply as it applies to civil proceedings.”.

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Source: https://www.legislation.gov.uk/ukpga/1991/42/section/3 (the official version)
Page: https://openlegislation.uk/social-security-contributions-act-1991-repealed-171992/section-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.