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(1)Where in England and Wales a person charged with an offence to which section 67(2) applies is convicted of that offence in his absence under section [F112(5)] of the M1Magistrates’ Courts Act 1980, then if—
(a)it is proved to the satisfaction of the court, on oath or in the manner prescribed by rules under section 144 of that Act, that notice under section 67(4) has been duly served specifying the other premiums in respect of which the prosecutor intends to give evidence; and
(b)the clerk of the court has received a statement in writing purporting to be made by the accused or by a solicitor acting on his behalf to the effect that if the accused is convicted in his absence of the offence charged he desires to admit failing to pay the other premiums so specified or any of them,
section 67(3) and (4) shall have effect as if the evidence had been given and the failure so admitted had been proved, and the court shall proceed accordingly.
(2)In England and Wales where—
(a)a person is convicted of an offence to which section 67(2) applies; and
(b)an order is made under Part I of the M2Powers of Criminal Courts Act 1973 placing the offender on probation or discharging him absolutely or conditionally,
subsection (1) and section 67(2) to (4) shall apply as if it were a conviction for all purposes.
(3)In Scotland where—
(a)a person is convicted on indictment of, or is charged before a court of summary jurisdiction with, any such offence; and
(b)an order is made under the M3Criminal Procedure (Scotland) Act 1975 discharging the offender absolutely or placing him on probation,
section 67(2) to (4) shall apply as if—
(i)the conviction on indictment were a conviction for all purposes; or
(ii)(as the case may be) the making of the order by the court of summary jurisdiction were a conviction.
(4)In England or Wales any sum which a person is liable to pay under subsection (1) or section 67(2) to (4) shall be recoverable from him as a penalty.
(5)[F2Contributions equivalent premiums] recovered by the [F3Secretary of State] [F3Inland Revenue] under those provisions shall be treated for all purposes as premiums paid to the [F3Secretary of State] [F3Inland Revenue] in respect of the person in respect of whom they were originally payable.
Textual Amendments
F1Word in s. 68(1) substituted (1.9.1998) by Magistrates' Courts (Procedure) Act 1998 (c. 15), ss. 4(2)(b), 5(2); S.I. 1998/1837, art. 2
F2Words in s. 68 substituted (6.4.1997) by virtue of Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 61; S.I. 1997/664, art. 2(3), Sch. Pt. 2 (with art. 4(2)(3))
F3Words in s. 68(5) substituted (25.2.1999 for specified purposes) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 58; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)
Commencement Information
I1Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86, art. 2
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