Related Commentary  

119(1)  Where–

(a)a person has been convicted of an offence under section 114(1) above of failing to pay a contribution at or within the time prescribed for the purpose; and

(b)the contribution remains unpaid at the date of the conviction,

he shall be liable to pay to the Inland Revenue a sum equal to the amount which he failed to pay.

119(2)  [Repealed by SSA 1998, s. 86(1) and Sch. 7, para. 85, s. 86(2) and Sch. 8.]


In s. 119 reference to “Inland Revenue” substituted for “Secretary of State” by SSC(TF)A 1999, s. 1 and Sch. 1 para. 22, with effect from 1 April 1999 (SI 1999/527).

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