Related Commentary  Related CasesRelated HMRC Manuals

117A(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 in accordance with section 15 of the Contributions and Benefits Act); or

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

117A(2)  A decision of an officer of the Inland Revenue which–

(a)falls within section 8(1) of the Social Security Contributions (Transfer of Functions, etc.) Act 1999; and

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