{
  "url": "https://openlegislation.uk/welfare-reform-and-pensions-act-1999/schedule-11/paragraph-14",
  "json_url": "https://openlegislation.uk/welfare-reform-and-pensions-act-1999/schedule-11/paragraph-14.json",
  "legislation": "ukpga/1999/30",
  "legislation_title": "Welfare Reform and Pensions Act 1999",
  "legislation_url": "https://openlegislation.uk/welfare-reform-and-pensions-act-1999",
  "path": "schedule/11/paragraph/14",
  "kind": "paragraph",
  "number": "14",
  "heading": null,
  "text": "In section 110 (legal proceedings), for subsection (5A) there is substituted—\n“(5A) In relation to proceedings for an offence under section 108 above—\n(a) the reference in subsection (2)(a) above to the Department, and\n(b) the reference in subsection (3)(a) above to the Head or a secretary, under secretary or assistant secretary of the Department,\nshall have effect as references to the Inland Revenue.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "repealed",
      "affecting": "ukpga/2007/22",
      "affecting_title": "Pensions Act 2007"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1999/30/schedule/11/paragraph/14",
    "retrieved_at": "2026-10-29T09:21:37.576921+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."
}