27. In section 115(4) of that Act (recovery of unpaid contributions as a penalty), for “Department”, in each place where it occurs, there is substituted “Inland Revenue”.N.I.
Commencement Information
I1Sch. 1 para. 27 in force at 24.3.1999 for specified purposes, see art. 1(2)(b)
I2Sch. 1 para. 27 in force at 1.4.1999 in so far as not already in force by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)