SCHEDULES

SCHEDULE 5Enforcement

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1

Section 118 of the Social Security Administration Act 1992 (evidence of non-payment) is amended as follows.

2

In subsection (1), for “Secretary of State” there is substituted “Inland Revenue”.

3

Subsections (1A) and (2) shall cease to have effect.

4

In subsection (3), the words “as is mentioned in subsection (1) or (2) above” are omitted.

5

In subsection (4), for “Secretary of State” there is substituted “Inland Revenue”.

6

For subsection (7) there is substituted—

7

In this section “authorised officer” means any officer of the Inland Revenue authorised by them for the purposes of this section.