C1 Part VI Enforcement
Inspection
108AF1 Penalties relating to contributions.
1
If a person fails to pay, at or within the time prescribed for the purpose, any contribution which he is liable to pay, he shall be liable to a penalty.
2
If a person fails to pay, at or within the time prescribed for the purpose, any sums which he is required by regulations made by virtue of paragraph 6 or 7B of Schedule 1 to the Contributions and Benefits Act to pay, he shall be liable to a penalty under subsection (1) above without proof of his failure so to pay any particular contribution.
3
For the purposes of subsection (1) above, regulations 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 Department—
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 Department, in its discretion, to mitigate or to remit any such penalty, or to stay or to compound any proceedings for a penalty.
4
Subsection (1) above does not apply—
a
to any failure by a person in respect of which he has been convicted of an offence under section 108(1) above; or
b
to Class 4 contributions recoverable by the Inland Revenue.
Pt. VI: power to amend conferred (7.2.1994) by 1993 c. 49, s.173; S.R. 1994/17, art. 2