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Social Security Administration (Northern Ireland) Act 1992
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Changes over time for: Section 114
Changes to legislation:
Social Security Administration (Northern Ireland) Act 1992, Section 114 is up to date with all changes known to be in force on or before 25 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
- Act applied (with modifications) by S.I. 2018/1125 reg. 8 (This amendment not applied to legislation.gov.uk. S.I. 2018/1125, reg. 8 omitted (31.12.2020) by virtue of Private International Law (Implementation of Agreements) Act 2020 (c. 24), s. 4(3), Sch. 5 para. 4(4))
- Act modified by S.R. 2019/211 art. 2(2)(a) (This amendment not applied to legislation.gov.uk. Affecting Order revoked (19.12.2020) without ever being in force by S.R. 2020/347, arts. 1(1), 2)
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 101(1)(4)(5)s. 101(6)(a)(b) words repealed by S.I. 2015/2006 (N.I.) Sch. 12 Pt. 1
- s. 2A(9) added by 2010 c. 13 (N.I.) Sch. 1 para. 24
- s. 2G(1)(d) inserted by S.I. 2015/2006 (N.I.) art. 65(5)
- s. 5(1A)-(1C) inserted by 2010 c. 13 (N.I.) s. 18(2)(c)
- s. 31A(1A) words substituted by S.I. 2015/2006 (N.I.) Sch. 4 para. 11(a)(ii)
- s. 104A(1A)-(1C) inserted by 2007 c. 2 (N.I.) s. 42(3)
- s. 110A inserted by 2007 c. 2 (N.I.) s. 43
- s. 110A repealed by S.I. 2015/2006 (N.I.) Sch. 12 Pt. 1
- s. 110A heading word inserted by S.I. 2015/2006 (N.I.) art. 114(4)
- s. 110A(2) words substituted by S.I. 2015/2006 (N.I.) art. 114(5)(a)
- s. 110A(2)(b) words substituted by S.I. 2015/2006 (N.I.) art. 114(5)(b)
- s. 110A(4)(b) words substituted by S.I. 2015/2006 (N.I.) art. 114(6)
- s. 110ZA inserted by S.I. 2015/2006 (N.I.) art. 114(2)
- s. 110ZA repealed by S.I. 2015/2006 (N.I.) Sch. 12 Pt. 1
- s. 116E and cross-heading inserted by 2010 c. 13 (N.I.) s. 16(3)
- s. 126(2)-(2B) substituted for s. 126(2) by 2007 c. 2 (N.I.) s. 35
- s. 130AB inserted by 2008 c. 13 (N.I.) Sch. 3 para. 14
- s. 140C inserted by S.I. 2015/2006 (N.I.) Sch. 2 para. 20
- s. 166(2)(ac) inserted by 2010 c. 13 (N.I.) s. 17
114 Proof of previous offences.N.I.
(1)Subject to and in accordance with subsections (2) to (5) below, where a person is convicted of an offence mentioned in section 113(1) F1. . . above, evidence may be given of any previous failure by him to pay contributions within the time prescribed for the purpose; and in those subsections “the conviction” and “the offence” mean respectively the conviction referred to in this subsection and the offence of which the person is convicted.
(2)Such evidence may be given only if notice of intention to give it is served with the summons or warrant on which the person appeared before the court which convicted him.
(3)If the offence is one of failure to pay a Class 1 contribution, evidence may be given of failure on his part to pay (whether or not in respect of the same person) such contributions or any Class 1A [F2or Class 1B] contributions or [F3contributions equivalent] premiums on the date of the offence, or during the [F46 years] preceding that date.
(4)If the offence is one of failure to pay a Class 1A contribution, evidence may be given of failure on his part to pay (whether or not in respect of the same person or the same [F5amount]) such contributions, or any Class 1 [F6or Class 1B]contributions or [F3contributions equivalent] premiums, on the date of the offence, or during the [F76 years] preceding that date.
[F8(4A)If the offence is one of failure to pay a Class 1B contribution, evidence maybe givenof failure on his part to pay such contributions, or any Class 1 or Class 1Acontributions or contributions equivalent premiums, on the date of the offence, or during the 6 years preceding that date.]
(5)If the offence—
(a)is one of failure to pay Class 2 contributions; F9. . .
F9(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
evidence may be given of his failure to pay such contributions during those [F106 years].
(6)On proof of any matter of which evidence may be given under subsection (3), (4) [F11, (4A)] or (5) above, the person convicted shall be liable to pay to the [F12Inland Revenue] a sum equal to the total of all amounts which he is so proved to have failed to pay and which remain unpaid at the date of the conviction.
Textual Amendments
F1Words in s. 114(1) repealed (6.4.1999) by S.I. 1998/1506 (N.I. 10), art. 78(1)(2), Sch. 6 para. 67(1), Sch. 7; S.R. 1999/102, art. 2(d), Sch. Pt. III
F2Words in s. 114(3) inserted (6.4.1999) by S.I. 1998/1506 (N.I. 10), art. 78(1), Sch. 6 para. 67(2)(a); S.R. 1998/312, art. 2, Sch., Pt. III
F3Words in s. 114(3)(4) substituted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 12(3); S.R. 1997/192, art. 2
F4Words in s. 114(3) substituted (6.4.1999) by S.I. 1998/1506 (N.I. 10), art. 78(1), Sch. 6 para. 67(2)(b); S.R. 1999/102, art. 2(d), Sch. Pt. III
F5Word in s. 114(4) substituted (28.7.2000 with effect as mentioned in s. 78(6) of the amending Act) by 2000 c. 19, s. 78(6) (with ss. 79(9), 83(6))
F6Words in S. 114(4) inserted (6.4.1999) by S.I. 1998/1506 (N.I. 10), art. 78(1), Sch. 6, para. 67(3)(a); S.R. 1998/312, art. 2, Sch. Pt. III
F7Words in s. 114(4) substituted (6.4.1999) by S.I. 1998/1506 (N.I. 10), art. 78(1), Sch. 6 para. 67(3)(b); S.R. 1999/102, art. 2(d), Sch. Pt. III
F8S. 114(4A) inserted (6.4.1999) by S.I. 1998/1506 (N.I. 10), art. 78(1), Sch. 6 para. 67(4); S.R. 1998/312, art. 2, Sch. Pt. III
F9S. 114(5)(b) and immediately preceding word repealed (6.4.1999) by S.I. 1998/1506 (N.I. 10), art. 78(1)(2), Sch. 6 para. 67(5)(a), Sch. 7; S.R. 1999/102, art. 2(d), Sch. Pt. III
F10Words in s. 114(5) substituted (6.4.1999) by S.I. 1998/1506 (N.I. 10), art. 78(1), Sch. 6 para. 67(5)(b); S.R. 1999/102, art. 2(d), Sch. Pt. III
F11Words in s. 114(6) inserted (6.4.1999) by S.I. 1998/1506 (N.I. 10), art. 78(1), SCh. 6 para. 67(6); S.R. 1998/312, art. 2, Sch. Pt. III
F12Words in s. 114(6) substituted (24.3.1999 for certain purposes, otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2), 3(1), Sch. 1 para. 26; S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6 of the said S.R.)
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