Modifications etc. (not altering text)
C1Pt. VI: power to amend conferred (7.2.1994) by 1993 c. 49, s.173; S.R. 1994/17, art. 2
(1)Regulations and schemes under any of the legislation to which [F2this section] applies may provide that any person who contravenes, or fails to comply with, any provision contained in regulations made under that legislation—
(a)in the case of a provision relating to contributions, shall be liable to a penalty;
(b)in any other case, shall be guilty of an offence under that legislation.
[F3(1A)The legislation to which this section applies is—
(a)the relevant social security legislation; and
(b)the statutory provisions specified in section 115CA(1) so far as relating to contributionsF4....]
(2)Any regulations or scheme making such provision as is mentioned in subsection (1)(a) above shall—
(a)prescribe the amount or rate of penalty, or provide for how it is to be ascertained;
(b)provide for the penalty to be imposed by the [F5Inland Revenue]—
(i)within 6 years after the date on which the penalty is incurred; or
(ii)where the amount of the penalty is to be ascertained by reference to the amount of any contributions payable, at any later time within 3 years after the final determination of the amount of those contributions;
(c)provide for determining the date on which, for the purposes of paragraph (b) above, the penalty is incurred;
(d)prescribe the means by which the penalty is to be enforced; and
(e)provide for enabling the [F5Inland Revenue], in [F5their] discretion, to mitigate or to remit any such penalty, or to stay or to compound any proceedings for a penalty.
(3)A person guilty of such an offence as is mentioned in subsection (1)(b) above shall be liable on summary conviction—
(a)to a fine not exceeding level 3 on the standard scale;
(b)in the case of an offence of continuing a contravention or failure after conviction, to a fine not exceeding £40 for each day on which it is so continued.
(4)Any provision contained in regulations which authorises statutory sick pay or statutory maternity pay to be set off against secondary Class 1 contributions is not a provision relating to contributions for the purposes of this section.]
Textual Amendments
F1S. 107 substituted (10.3.1999 for certain purposes, otherwise 6.4.1999) by 1998/1506 (N.I. 10), art. 56; S.R. 1999/102, art. 2, Sch. Pt. II
F2Words in s. 107(1) substituted (22.11.2000) by 2000 c. 4, s. 58, Sch. 6 para. 7(1) (with s. 66(6)); S.R. 2000/358, art. 2(a), Sch. Pt. I
F3S. 107(1A) inserted (22.11.2000) by 2000 c. 4, s. 58, Sch. 6 para. 7(2) (with s. 66(6)); S.R. 2000/358, art. 2(a), Sch. Pt. I
F4Words in s. 107(1A)(b) repealed (6.4.2005) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 10(4), 13, Sch. 2; S.I. 2004/1943, arts. 4(d), 6(b)(iii)
F5Words in s. 107(2) substituted (6.4.1999) by S.I. 1999/671, art. 5, Sch. 4 para. 5(a); S.R. 1999/149, art. 2(d), Sch. 3 (subject to arts. 3-6 of that S.R.)
Modifications etc. (not altering text)
C2S. 107 restricted (5.10.1999) by 1999 c. 10, ss. 2(3), 20(2), Sch. 2 Pt. IV para. 14
C3S. 107 extended (20.11.2006) by The Housing Benefit Regulations (Northern Ireland) 2006 (S.R. 2006/405), regs. 1(1), 110
C4S. 107 extended (20.11.2006) by The Housing Benefit (Persons who have attained the qualifying age for state pension credit) Regulations (Northern Ireland) 2006 (S.R. 2006/406), regs. 1(1), 91
C5S. 107 applied (with modifications) (27.11.2006) by The Healthy Start Scheme and Day Care Food Scheme Regulations (Northern Ireland) 2006 (S.R. 2006/478), reg. 1, Sch. 5