108Application of Limitation Act 1980E+W+S
(1)Section 38 of the Limitation Act 1980 (interpretation) is amended as follows.
(2)In subsection (1), in the definition of “action”, at the end there is inserted “(and see subsection (11) below)”.
(3)At the end there is inserted—
“(11)References in this Act to an action do not include any method of recovery of a sum recoverable under—
(a)Part 3 of the Social Security Administration Act 1992,
(b)section 127(c) of the Social Security Contributions and Benefits Act 1992, or
(c)Part 1 of the Tax Credits Act 2002,
other than a proceeding in a court of law.”
(4)The amendments made by this section have effect as if they had come into force at the same time as section 38 of the Limitation Act 1980, except for the purposes of proceedings brought before the coming into force of this section.