86(1)In subsection (1) of section 120 of that Act (proof of previous offences), the words “or (2)(a)” shall cease to have effect.
(2)In subsection (3) of that section—
(a)after the words “Class 1A” there shall be inserted the words “or Class 1B”; and
(b)for the words “2 years” there shall be substituted the words “6 years”.
(3)In subsection (4) of that section—
(a)after the words “Class 1” there shall be inserted the words “or Class 1B”; and
(b)for the words “2 years” there shall be substituted the words “6 years”.
(4)After that subsection there shall be inserted the following subsection—
“(4A)If the offence is one of failure to pay a Class 1B contribution, evidence may be given of failure on his part to pay such contributions, or any Class 1 or Class 1A contributions or contributions equivalent premiums, on the date of the offence, or during the 6 years preceding that date.”
(5)In subsection (5) of that section—
(a)paragraph (b) and the word “or” immediately preceding that paragraph shall cease to have effect; and
(b)for the words “2 years” there shall be substituted the words “6 years”.
(6)In subsection (6) of that section, after the word “(4),” there shall be inserted the word “(4A)”.
Commencement Information
I1Sch. 7 para. 86(1)(2)(b)(3)(b)(5) in force at 6.4.1999 by S.I. 1999/526, art. 2(3)(4)(b)
I2Sch. 7 para. 86(2)(a)(3)(a)(4)(6) in force at 6.4.1999 by S.I. 1998/2209, art. 2(c), Sch. Pt. III