# The Social Security (Contributions)(Northern Ireland) Order 1991, Article 5: Determination of questions


(1) The following paragraph is inserted after subsection (1)(b) of section 93 of the 1975 Act (principal questions for Department)—
“(bb) a question whether a Class 1A contribution is payable or otherwise relating to a Class 1A contribution;”.
(2) The following subsection is 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), 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.”.

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Source: https://www.legislation.gov.uk/nisi/1991/2294/article/5 (the official version)
Page: https://openlegislation.uk/social-security-contributionsnorthern-ireland-order-1991/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.