Social Security Administration Act 1992

Unpaid contributions etc U.K.

118 Evidence of non-payment U.K.

F1 (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2 (1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) A statutory declaration by an officer of the [F4 Inland Revenue] that the searches specified in the declaration F5 ... for a record of the payment of a particular contribution have been made, and that F5 ... a record of the payment of the contribution in question has not been found, is admissible in any proceedings for an offence as evidence of the facts stated in the declaration.

(5) Nothing in subsection (4) above makes a statutory declaration admissible as evidence in proceedings for an offence except in a case where, and to the extent to which, oral evidence to the like effect would have been admissible in those proceedings.

(6) Nothing in subsections (4) and (5) above makes a statutory declaration admissible as evidence in proceedings for an offence—

(a) unless a copy of it has, not less than 7 days before the hearing or trial, been served on the person charged with the offence in any manner in which a summons or, in Scotland, a citation in a summary prosecution may be served; or

(b) if that person, not later than 3 days before the hearing or trial or within such further time as the court may in special circumstances allow, gives notice to the prosecutor requiring the attendance at the trial of the person by whom the declaration was made.

F6 (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 S. 118(1) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), Sch. 44 para. 4

F2 S. 118(1A)(2) repealed (6.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 5 para. 7(3), Sch. 10 Pt. I; S.I. 1999/527, art. 2(c), Sch. 3

F3 S. 118(3) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), Sch. 44 para. 4

F4 Words in s. 118(4) substituted (6.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 5 para. 7(5); S.I. 1999/527, art. 2(c), Sch. 3

F5 Words in s. 118(4) repealed (6.4.1999) by Social Security Act 1998 (c. 14), ss 62(3), 87(2), Sch. 8; S.I. 1999/526, art. 2(4)(a)(c)(i)

F6 S. 118(7) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), Sch. 44 para. 4

119 Recovery of unpaid contributions on prosecution U.K.

(1) Where—

(a) a person has been convicted of any offence under section 114(1) above of failing to pay a contribution at or within the time prescribed for the purpose; and

(b) the contribution remains unpaid at the date of the conviction,

he shall be liable to pay to the [F7 Inland Revenue] a sum equal to the amount which he failed to pay.

F8 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F7 Words in s. 119(1) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 22; S.I. 1999/527, art. 2(b), Sch. 2

F8 S. 119(2) repealed (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 85, Sch. 8; S.I. 1999/526, art. 2(3)(4)(b)

120 Proof of previous offences U.K.

(1) Subject to and in accordance with subsections (2) to (5) below, where a person is convicted of an offence mentioned in section 119(1) F9 ... above, evidence may be given of any previous failure by him to pay contributions within the time prescribed for the purpose; and in those subsections “the conviction” and “the offence” mean respectively the conviction referred to in this subsection and the offence of which the person is convicted.

(2) Such evidence may be given only if notice of intention to give it is served with the summons or warrant or, in Scotland, the complaint on which the person appeared before the court which convicted him.

(3) If the offence is one of failure to pay a Class 1 contribution, evidence may be given of failure on his part to pay (whether or not in respect of the same person) such contributions or any Class 1A [F10 or Class 1B] contributions or [F11 contributions equivalent premiums] on the date of the offence, or during the [F12 6 years] preceding that date.

(4) If the offence is one of failure to pay Class 1A contribution, evidence may be given of failure on his part to pay (whether or not in respect of the same person or the same [F13 amount]) such contributions, or any Class 1 [F10 or Class 1B] contributions or [F11 contributions equivalent premiums], on the date of the offence, or during the [F12 6 years] preceding that date.

[F14 (4A) If the offence is one of failure to pay a Class 1B contribution, evidence may be given of failure on his part to pay such contributions, or any Class 1 or Class 1A contributions or contributions equivalent premiums, on the date of the offence, or during the 6 years preceding that date.]

(5) If the offence—

(a) is one of failure to pay Class 2 contributions; F15 ...

F15 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

evidence may be given of his failure to pay such contributions during those [F16 6 years].

(6) On proof of any matter of which evidence may be given under subsection (3), (4), [F17 (4A)] or (5) above, the person convicted shall be liable to pay to the [F18 Inland Revenue] a sum equal to the total of all amounts which he is so proved to have failed to pay and which remain unpaid at the date of the conviction.

Textual Amendments

F9 Words in s. 120(1) repealed (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 86(1), Sch. 8; S.I. 1999/526, art. 2(3)(4)(b)

F10 Words in s. 120(3)(4) inserted (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 86(2)(a)(3)(a); S.I. 1998/2209, art. 2(c), Sch. Pt. III

F11 Words in s. 120(3)(4) substituted (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 15(3); S.I. 1997/664, art. 2(3), Sch. Pt. II

F12 Words in s. 120(3)(4) substituted (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 86(2)(b)(3)(b); S.I. 1998/2209, art. 2(3)(4)(b)

F13 Word in s. 120(4) substituted (with effect in relation to the tax year beginning 6.4.2000 and subsequent tax years) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 74(6), 86 (with s. 74(8))

F14 S. 120(4A) inserted (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 86(4); S.I. 1998/2209, art. 2(c), Sch. Pt. III

F15 S. 120(5)(b) and preceding word repealed (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 86(5)(a), Sch. 8; S.I. 1999/526, art. 2(3), (4)(b), (c)(iv)

F16 Words in s. 120(5) substituted (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 86(5)(b), Sch. 8; S.I. 1999/526, art. 2(3), (4)(b)

F17 Word in s. 120(6) inserted (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 86(6); S.I. 1998/2209, art. 2(c), Sch. Pt. III

F18 Words in s. 120(6) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 23; S.I. 1999/527, art. 2(b), Sch. 2

121 Unpaid contributions—supplementary U.K.

(1) Where in England and Wales a person charged with an offence mentioned in section 119(1) F19 ... above is convicted of that offence in his absence under section [F20 12(5)] of the M1 Magistrates' Courts Act 1980, then if—

(a) it is proved to the satisfaction of the court, on oath or in the manner prescribed by [F21 Criminal Procedure Rules], that notice under section 120(2) above has been duly served specifying the other contributions in respect of which the prosecutor intends to give evidence; and

(b) the [F22 designated officer for] the court has received a statement in writing purporting to be made by the accused or by a solicitor acting on his behalf to the effect that if the accused is convicted in his absence of the offence charged he desires to admit failing to pay the other contributions so specified or any of them,

section 120 above shall have effect as if the evidence had been given and the failure so admitted had been proved, and the court shall proceed accordingly.

(2) In England and Wales, where a person is convicted of an offence mentioned in section 119(1) F23 ... above and an order is made under [F24 section 12 of the Powers of Criminal Courts (Sentencing) Act 2000] discharging him absolutely or conditionally, sections 119 and 120 above, and subsection (1) above, shall apply as if it were a conviction for all purposes.

(3) In Scotland, where a person is convicted on indictment of, or is charged before a court of summary jurisdiction with, any such offence, and an order is made under Part I of the M2 Criminal Procedure (Scotland) Act 1975 discharging him absolutely or placing him on probation, sections 119 and 120 above shall apply as if—

(a) the conviction on indictment were a conviction for all purposes; or

(b) (as the case may be) the making of the order by the court of summary jurisdiction were a conviction.

(4) In England and Wales, any sum which a person is liable to pay under section 119 or 120 above or under subsection (1) above shall be recoverable from him as a penalty.

(5) Sums recovered by the [F25 Inland Revenue] under the provisions mentioned in subsection (4) above, so far as representing contributions of any class, are to be treated for all purposes of the Contributions and Benefits Act and this Act (including in particular the application of section 162 below) as contributions of that class received by the [F25 Inland Revenue].

(6) Without prejudice to subsection (5) above, in so far as such sums represent primary Class 1 or Class 2 contributions, they are to be treated as contributions paid in respect of the person in respect of whom they were originally payable; and enactments relating to earnings factors shall apply accordingly.

Textual Amendments

F19 Words in s. 121(1) repealed (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 87, Sch. 8; S.I. 1999/526, art. 2

F20 Word in s. 121(1) substituted (1.9.1998) by Magistrates’ Courts (Procedure) Act 1998 (c. 15), ss. 4(2)(a), 5(2); S.I. 1998/1837, art. 2

F21 Words in s. 121(1)(a) substituted (1.9.2004) by Courts Act 2003 (c. 39), s. 110(1), Sch. 8 para. 355(a); S.I. 2004/2066, art. 2(c)(xv) (with art. 3)

F22 Words in s. 121(1)(b) substituted (1.4.2005) by Courts Act 2003 (c. 39), s. 110(1), Sch. 8 para. 355(b); S.I. 2005/910, art. 3(y)

F23 Words in s. 121(2) repealed (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 87, Sch. 8; S.I. 1999/526, art. 2

F24 Words in s. 121(2) substituted (25.8.2000) by Powers of Criminal Courts (Sentencing) Act 2000 (c. 6), s. 168(1), Sch. 9 para. 150

F25 Words in s. 121(5) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 24; S.I. 1999/527, art. 2(b), Sch. 2

Marginal Citations

M1 1980 c. 43

M2 1975 c. 21.

F26 121A Recovery of contributions etc. in England and Wales U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F26 S. 121A omitted (6.4.2014) by virtue of Finance Act 2008 (c. 9), s. 129(4), Sch. 43 para. 2; S.I. 2014/906, art. 2

F27 121B Recovery of contributions etc. in Scotland U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F27 S. 121B omitted (23.11.2009) by virtue of Finance Act 2008 (c. 9), s. 129(4), Sch. 43 para. 14; S.I. 2009/3024, art. 3 (with art. 4)

[F28 121C Liability of directors etc. for company's contributions U.K.

(1) This section applies to contributions which a body corporate is liable to pay, where-

(a) the body corporate has failed to pay the contributions at or within the time prescribed for the purpose; and

(b) the failure appears to the [F29 Inland Revenue] to be attributable to fraud or neglect on the part of one or more individuals who, at the time of the fraud or neglect, were officers of the body corporate (“culpable officers”).

(2) The [F29 Inland Revenue] may issue and serve on any culpable officer a notice (a “personal liability notice”)-

(a) specifying the amount of the contributions to which this section applies (“the specified amount”);

(b) requiring the officer to pay to the [F29 Inland Revenue]—

(i) a specified sum in respect of that amount; and

(ii) specified interest on that sum; and

(c) where that sum is given by paragraph (b) of subsection (3) below, specifying the proportion applied by the [F29 Inland Revenue] for the purposes of that paragraph.

(3) The sum specified in the personal liability notice under subsection (2)(b)(i) above shall be—

(a) in a case where there is, in the opinion of the [F29 Inland Revenue], no other culpable officer, the whole of the specified amount; and

(b) in any other case, such proportion of the specified amount as, in the opinion of the [F29 Inland Revenue], the officer's culpability for the failure to pay that amount bears to that of all the culpable officers taken together.

(4) In assessing an officer's culpability for the purposes of subsection (3)(b) above, the [F29 Inland Revenue] may have regard both to the gravity of the officer's fraud or neglect and to the consequences of it.

(5) The interest specified in the personal liability notice under subsection (2)(b)(ii) above shall be at the prescribed rate and shall run from the date on which the notice is issued.

(6) An officer who is served with a personal liability notice shall be liable to pay to the [F29 Inland Revenue] the sum and the interest specified in the notice under subsection (2)(b) above.

(7) Where, after the issue of one or more personal liability notices, the amount of contributions to which this section applies is reduced by a payment made by the body corporate-

(a) the amount that each officer who has been served with such a notice is liable to pay under this section shall be reduced accordingly;

(b) the [F29 Inland Revenue] shall serve on each such officer a notice to that effect; and

(c) where the reduced liability of any such officer is less than the amount that he has already paid under this section, the difference shall be repaid to him together with interest on it at the prescribed rate.

(8) Any amount paid under a personal liability notice shall be deducted from the liability of the body corporate in respect of the specified amount.

[F30 (8A) The amount which an officer is liable to pay under this section is to be recovered in the same manner as a Class 1 contribution to which regulations under paragraph 6 of Schedule 1 to the Contributions and Benefits Act apply and for this purpose references in those regulations to Class 1 contributions are to be construed accordingly.]

(9) In this section—

• “contributions” includes any interest or penalty in respect of contributions;

• “officer”, in relation to a body corporate, means-

  (a)

  any director, manager, secretary or other similar officer of the body corporate, or any person purporting to act as such; and

  (b)

  in a case where the affairs of the body corporate are managed by its members, any member of the body corporate exercising functions of management with respect to it or purporting to do so;

• “the prescribed rate” means the rate from time to time prescribed by regulations under section 178 of the Finance Act 1989 for the purposes of the corresponding provision of Schedule 1 to the Contributions and Benefits Act, that is to say-

  (a)

  in relation to subsection (5) above, paragraph 6(2)(a);

  (b)

  in relation to subsection (7) above, paragraph 6(2)(b).]

Textual Amendments

F28 Ss. 121C, 121D inserted (6.4.1999) by Social Security Act 1998 (c. 14), ss. 64, 87(2); S.I. 1999/526, art. 2(4)(a)

F29 Words in s. 121C substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 5 para. 10; S.I. 1999/527, art. 2(b), Sch. 2

F30 S. 121C(8A) inserted (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 5(3), 13; S.I. 2004/1943, art. 2(e)

[F28 121D Appeals in relation to personal liability notices U.K.

(1) No appeal shall lie in relation to a personal liability notice except as provided by this section.

(2) An individual who is served with a personal liability notice may appeal F31 ... against the [F32 Inland Revenue's] decision as to the issue and content of the notice on the ground that—

(a) the whole or part of the amount specified under subsection (2)(a) of section 121C above (or the amount so specified as reduced under subsection (7) of that section) does not represent contributions to which that section applies;

(b) the failure to pay that amount was not attributable to any fraud or neglect on the part of the individual in question;

(c) the individual was not an officer of the body corporate at the time of the alleged fraud or neglect; or

(d) the opinion formed by the [F32 Inland Revenue] under subsection (3)(a) or (b) of that section was unreasonable.

(3) The [F32 Inland Revenue] shall give a copy of any notice of an appeal under this section, within 28 days of the giving of the notice, to each other individual who has been served with a personal liability notice.

(4) On an appeal under this section, the burden of proof as to any matter raised by a ground of appeal shall be on the [F32 Inland Revenue].

(5) Where an appeal under this section—

(a) is brought on the basis of evidence not considered by the [F32 Inland Revenue], or on the ground mentioned in subsection (2)(d) above; and

(b) is not allowed on some other basis or ground,

[F33 and is notified to the tribunal, the tribunal shall] [F34 either dismiss the appeal or remit the case to the Inland Revenue, with any recommendations the [F35 tribunal sees] fit to make, for the Inland Revenue to consider whether to vary their] decision as to the issue and content of the personal liability notice.

(6) In this section—

• F36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• “officer”, in relation to a body corporate, has the same meaning as in section 121C above;

• “personal liability notice” has the meaning given by subsection (2) of that section;

• F36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• [F37 “tribunal” means the First-tier Tribunal or, where determined under Tribunal Procedure Rules, the Upper Tribunal;]

• [F38 “vary” means vary under regulations made under section 10 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999.]]

Textual Amendments

F28 Ss. 121C, 121D inserted (6.4.1999) by Social Security Act 1998 (c. 14), ss. 64, 87(2); S.I. 1999/526, art. 2(4)(a)

F31 Words in s. 121D(2) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 171(2)

F32 Words in s. 121D substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 5 para. 11(2); S.I. 1999/527, art. 2(b), Sch. 2

F33 Words in s. 121D(5) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 171(3)(a)

F34 Words in s. 121D(5) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 5 para. 11(4); S.I. 1999/527, art. 2(b), Sch. 2

F35 Words in s. 121D(5) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 171(3)(b)

F36 Words in s. 121D(6) repealed (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 5 para. 11(5), Sch. 10 Pt. I; S.I. 1999/527, art. 2(b), Sch. 2

F37 Words in s. 121D(6) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 171(4)

F38 Words in s. 121D(6) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 5 para. 11(5); S.I. 1999/527, art. 2(b), Sch. 2

[F39 121DA Interpretation of Part VI U.K.

(1) In this Part “the relevant social security legislation” means the provisions of any of the following, except so far as relating to contributions, F40 ... statutory sick pay or statutory maternity pay, that is to say—

(a) the Contributions and Benefits Act;

(b) this Act;

(c) the Pensions Act, except Part III;

(d) section 4 of the Social Security (Incapacity for Work) Act 1994;

(e) the Jobseekers Act 1995;

(f) the Social Security (Recovery of Benefits) Act 1997;

(g) Parts I and IV of the Social Security Act 1998;

(h) Part V of the Welfare Reform and Pensions Act 1999;

[F41 (hh) the State Pension Credit Act 2002;]

[F42 (hi) Part 1 of the Welfare Reform Act 2007;]

[F43 (hj) Part 1 of the Welfare Reform Act 2012;]

[F44 (hk) Part 4 of that Act;]

(i) the Social Security Pensions Act 1975;

(j) the Social Security Act 1973;

(k) any subordinate legislation made, or having effect as if made, under any enactment specified in paragraphs (a) to (j) above.

(2) In this Part “authorised officer” means a person acting in accordance with any authorisation for the purposes of this Part which is for the time being in force in relation to him.

(3) For the purposes of this Part—

(a) references to a document include references to anything in which information is recorded in electronic or any other form;

(b) the requirement that a notice given by an authorised officer be in writing shall be taken to be satisfied in any case where the contents of the notice—

(i) are transmitted to the recipient of the notice by electronic means; and

(ii) are received by him in a form that is legible and capable of being recorded for future reference.

(4) In this Part “premises” includes—

(a) moveable structures and vehicles, vessels, aircraft and hovercraft;

(b) installations that are offshore installations for the purposes of the Mineral Workings (Offshore Installations) Act 1971; and

(c) places of all other descriptions whether or not occupied as land or otherwise;

and references in this Part to the occupier of any premises shall be construed, in relation to premises that are not occupied as land, as references to any person for the time being present at the place in question.

(5) In this Part—

• “benefit” includes any allowance, payment, credit or loan;

• [F45 “benefit offence” means—

  (a)

  any criminal offence in connection with a claim for a relevant social security benefit;

  (b)

  any criminal offence in connection with the receipt or payment of any amount by way of such a benefit;

  (c)

  any criminal offence committed for the purpose of facilitating the commission (whether or not by the same person) of a benefit offence;

  (d)

  any attempt or conspiracy to commit a benefit offence;] and

• “compensation payment” has the same meaning as in the Social Security (Recovery of Benefits) Act 1997.

(6) [F46 In this Part—

(a) any reference to a person authorised to carry out any function relating to housing benefit or council tax benefit shall include a reference to a person providing services relating to the benefit directly or indirectly to an authority administering it; and

(b) any reference to the carrying out of a function relating to such a benefit shall include a reference to the provision of any services relating to it.]

(7) In this section

• [F47 “relevant social security benefit” means a benefit under any provision of the relevant social security legislation; and]

• “subordinate legislation” has the same meaning as in the Interpretation Act 1978.]

Textual Amendments

F39 S. 121DA inserted (1.11.1000 for specified purposes, 2.4.2001 in so far as not already in force) by the Child Support, Pensions and Social Security Act 2000 (c. 19), s. 86, Sch. 6 para. 8; S.I. 2000/2950, art. 2(d)(ii); S.I. 2001/1252, art. 2(1)(a)

F40 Words in s. 121DA(1) repealed (8.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/962, art. 2(4)(e), Sch. 2 (with art. 3)

F41 S. 121DA(1)(hh) inserted (2.7.2002 for specified purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act 2002 (c. 16), s. 22(3), Sch. 2 para. 12; S.I. 2002/1691, art. 2(l); S.I. 2003/1766, art. 2(a)

F42 S. 121DA(1)(hi) inserted (18.3.2008 for specified purposes, 27.10.2008 in so far as not already in force) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 10(12); S.I. 2008/787, art. 2(1)(4)(f), Sch.

F43 S. 121DA(1)(hj) inserted (29.4.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 2 para. 14; S.I. 2013/983, art. 3(1)(b)(ii)

F44 S. 121DA(1)(hk) inserted (8.4.2013 for specified purposes, 10.6.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 9 para. 12; S.I. 2013/358, art. 7(1)(2)(k), Sch. 3; S.I. 2013/1250, art. 2

F45 Words in s. 121DA(5) substituted (30.4.2002) by Social Security Fraud Act 2001 (c. 11), ss. 1(7), 20(1); S.I. 2002/1222, art. 2(a)

F46 S. 121DA(6) repealed (1.4.2013 in so far as relates to the abolition of council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5)

F47 Words in s. 121DA(7) inserted (30.4.2002) by Social Security Fraud Act 2001 (c. 11), ss. 1(8), 20(1); S.I. 2002/1222, art. 2(a)