Social Security Administration (Northern Ireland) Act 1992 (c. 8)

SCHEDULES

[F1 SCHEDULE 3A N.I. Health in pregnancy grant: Civil penalty for fraud, etc.

Textual Amendments

F1 Sch. 3A inserted (21.7.2008 for specified purposes, 1.1.2009 in so far as not already in force) by Health and Social Care Act 2008 (c. 14), ss. 136(2), 170; S.I. 2008/3137, art. 2

Time limit N.I.

4 (1) The Commissioners for Her Majesty's Revenue and Customs may make a determination imposing a penalty under paragraph 1 at any time before the end of the period of two years beginning with the relevant day. N.I.

(2) In sub-paragraph (1), the “relevant day” is the day on which the statement or declaration, or information or evidence, referred to in paragraph 1(1) is made or given.]