The Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 No. 671

SCHEDULE 8 FURTHER CONSEQUENTIAL AMENDMENTS

The Contributions and Benefits Act

1.  In section 12 of the Contributions and Benefits Act (late paid Class 2 contributions), in subsection (7), after “commences” there is inserted—

“(aa) civil proceedings in a magistrates' court commence when a complaint is made;”.