113 Recovery of unpaid contributions on prosecution.N.I.
(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.
F2(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Words in s. 113 substituted (24.3.1999 for certain purposes, otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2), 3(1), Sch. 1 para. 25; S.R. 1999/149, art. 2(c), Sch. 2
F2S. 113(2) repealed (6.4.1999) by S.I. 1998/1506 (N.I. 10), art. 78(2), Sch. 6 para. 66, Sch. 7; S.R. 1999/102, art. 2(d), Sch. 1 Pt. III