{
  "url": "https://openlegislation.uk/social-security-contributionsnorthern-ireland-order-1991/article-5",
  "json_url": "https://openlegislation.uk/social-security-contributionsnorthern-ireland-order-1991/article-5.json",
  "legislation": "nisi/1991/2294",
  "legislation_title": "The Social Security (Contributions)(Northern Ireland) Order 1991",
  "legislation_url": "https://openlegislation.uk/social-security-contributionsnorthern-ireland-order-1991",
  "path": "article/5",
  "kind": "article",
  "number": "5",
  "heading": "Determination of questions",
  "text": "(1) The following paragraph is inserted after subsection (1)(b) of section 93 of the 1975 Act (principal questions for Department)—\n“(bb) a question whether a Class 1A contribution is payable or otherwise relating to a Class 1A contribution;”.\n(2) The following subsection is 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), 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.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisi/1991/2294/article/5",
    "retrieved_at": "2026-10-29T04:45:23.954611+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."
}