C1 Part VI Enforcement

Annotations:
Modifications etc. (not altering text)
C1

Pt. VI: power to amend conferred (7.2.1994) by 1993 c. 49, s.173; S.R. 1994/17, art. 2

Unpaid contributions etc.

113 Recovery of unpaid contributions on prosecution.

1

Where—

a

a person has been convicted of an offence under section 108(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 F1Inland Revenue a sum equal to the amount which he failed to pay.

F22

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