# Welfare Reform and Pensions Act 1999, Paragraph 14


In section 110 (legal proceedings), for subsection (5A) there is substituted—
“(5A) In relation to proceedings for an offence under section 108 above—
(a) the reference in subsection (2)(a) above to the Department, and
(b) the reference in subsection (3)(a) above to the Head or a secretary, under secretary or assistant secretary of the Department,
shall have effect as references to the Inland Revenue.”

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Source: https://www.legislation.gov.uk/ukpga/1999/30/schedule/11/paragraph/14 (the official version)
Page: https://openlegislation.uk/welfare-reform-and-pensions-act-1999/schedule-11/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.