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Social Security Administration Act 1992
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- Original: King's Printer Version
- Revised Version 31/3/2020
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Changes to legislation:
Social Security Administration Act 1992, Section 118 is up to date with all changes known to be in force on or before 19 January 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to Section 118:
- s. 2G(1)(d) inserted by 2012 c. 5 s. 59(5)
- s. 122F(5) inserted by 2012 c. 5 Sch. 4 para. 12(4)
- s. 134(2)-(2B) substituted for s. 134(2) by 2007 c. 5 s. 37
- s. 148AB(1) (2) words substituted by 2011 c. 19 Sch. 3 para. 8(2)
- s. 148AB(9) inserted by 2011 c. 19 Sch. 3 para. 8(3)
- s. 151(10)(b)(i) (ii) repealed by 2012 c. 5 Sch. 14 Pt. 1
- s. 160C inserted by 2012 c. 5 Sch. 2 para. 24
- s. 165(1)(b)(viii) and word inserted by 2023 c. 20 Sch. para. 19(2)(b)
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 2G(1)(d) inserted by 2012 c. 5 s. 59(5)
- s. 122F(5) inserted by 2012 c. 5 Sch. 4 para. 12(4)
- s. 134(2)-(2B) substituted for s. 134(2) by 2007 c. 5 s. 37
- s. 148AB(1) (2) words substituted by 2011 c. 19 Sch. 3 para. 8(2)
- s. 148AB(9) inserted by 2011 c. 19 Sch. 3 para. 8(3)
- s. 151(10)(b)(i) (ii) repealed by 2012 c. 5 Sch. 14 Pt. 1
- s. 160C inserted by 2012 c. 5 Sch. 2 para. 24
- s. 165(1)(b)(viii) and word inserted by 2023 c. 20 Sch. para. 19(2)(b)
118Evidence of non-paymentU.K.
F1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(1A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)A statutory declaration by an officer of the [F4Inland 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
F1S. 118(1) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), Sch. 44 para. 4
F2S. 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
F3S. 118(3) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), Sch. 44 para. 4
F4Words 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
F5Words 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)
F6S. 118(7) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), Sch. 44 para. 4
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