Related HMRC Manuals

117(1)  This section applies to proceedings before a court–

(a)for an offence under this Act or the Jobseekers Act 1995; or

(b)involving any question as to the payment of contributions (other than a Class 4 contribution recoverable by the Inland Revenue); or

(c)for the recovery of any sums due to the Secretary of State or the National Insurance Fund.

117(2)  A decision of the Secretary of State which–

(a)falls within Part II of Schedule 3 to the Social Security Act 1998 (“the 1998 Act”); and

(b)relates to or affects an issue arising in the proceedings,

shall be conclusive for the purposes of the proceedings.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.