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;”.
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;”.